[313.1] Notes - Property, Plant, and Equipment Explanitory

Block Pivots (one per detected block)
Network	[313.1] Notes - Property, Plant, and Equipment Explanitory (https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)
Table	Property, plant, and equipment [hypercube]

Block Pivots (one per detected block)

Network

(https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)

Table

Property, plant, and equipment [hypercube]

Concept arrangement pattern: Restrictions on payment of dividends [text block] [Level1TextBlock]
Entity: 1111111 (http://example.gov/id)
Unit: null

Component as one Pivot (ALL facts, but ignoring presentation hints)
Network	[313.1] Notes - Property, Plant, and Equipment Explanitory (https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)
Table	Property, plant, and equipment [hypercube]

Component as one Pivot (ALL facts, but ignoring presentation hints)

Network

[313.1] Notes - Property, Plant, and Equipment Explanitory

(https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)

Table

Property, plant, and equipment [hypercube]

Entity: 1111111 (http://example.gov/id)
Unit: null

The colours used for the fact values are significant, and have the following meanings:

Facts that have been checked by consistency rules are in green
Derived (imputed) facts that have not been checked are in blue
Inconsistent facts in red
...and the rest (reported or mapped or assumed but unckecked) are either in gray (if some rule failed to execute) or black (if no rules exist for the fact's concept)

Fact Table
Network	[313.1] Notes - Property, Plant, and Equipment Explanitory (https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)
Table	Property, plant, and equipment [hypercube]

Fact Table

Network

[313.1] Notes - Property, Plant, and Equipment Explanitory

(https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)

Table

Property, plant, and equipment [hypercube]

#	Block	Reporting Entity [Aspect]	Period [Aspect]	Concept [Aspect]	Noncore Dimensions	Fact Value		Unit	Rounding	Parenthetical Explanations	Origin
1	Restrictions on payment of dividends [text block] [Level1TextBlock]	1111111 (http://example.gov/id)	2025-01-01 to 2025-12-31	Restrictions on payment of dividends [text block]	null	<p>During 2025 the Group noticed a significant decline in the efficiency of a major piece of equipment and so carried out a review of its recoverable amount. The review led to the recognition of an impairment loss of 30,000 Euros.</p><p>The carrying amount of the Group’s fixtures and equipment includes an amount of 40,000 Euros (2024: 60,000 Euros) in respect of assets held under finance leases.</p><p>On 10 December 2025 the directors resolved to dispose of a machine. The machine’s carrying amount of 1,472 Euros is included in fixtures and equipment at 31 December 2025, and trade payables includes the Group’s remaining obligation of 1,550 Euros on the acquisition of this machine. Because the proceeds on disposal are expected to exceed the net carrying amount of the asset and related liability, no impairment loss has been recognised.<br> </p>					Reported

Block

Reporting Entity [Aspect]

Period [Aspect]

Concept [Aspect]

Fact Value

Unit

Rounding

Parenthetical Explanations

Origin

Restrictions on payment of dividends [text block] [Level1TextBlock]

1111111 (http://example.gov/id)

2025-01-01 to 2025-12-31

Restrictions on payment of dividends [text block]

During 2025 the Group noticed a significant decline in the efficiency of a major piece of equipment and so carried out a review of its recoverable amount. The review led to the recognition of an impairment loss of 30,000 Euros.The carrying amount of the Group’s fixtures and equipment includes an amount of 40,000 Euros (2024: 60,000 Euros) in respect of assets held under finance leases.On 10 December 2025 the directors resolved to dispose of a machine. The machine’s carrying amount of 1,472 Euros is included in fixtures and equipment at 31 December 2025, and trade payables includes the Group’s remaining obligation of 1,550 Euros on the acquisition of this machine. Because the proceeds on disposal are expected to exceed the net carrying amount of the asset and related liability, no impairment loss has been recognised.

Reported

Model Structure
Network	[313.1] Notes - Property, Plant, and Equipment Explanitory (https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)
Table	Property, plant, and equipment [hypercube]

Model Structure

Network

[313.1] Notes - Property, Plant, and Equipment Explanitory

(https://xbrlsite.azurewebsites.net/report/role/PropertyPlantAndEquipmentExplanitory)

Table

Property, plant, and equipment [hypercube]

#	Label	Report Element Class	Period Type	Name
1	Property, plant, and equipment [hypercube]	Hypercube		report:PropertyPlantAndEquipmentHypercube
2	Property, plant, and equipment [line items]	LineItems		report:PropertyPlantAndEquipmentLineItems
3	Restrictions on payment of dividends [text block]	Concept (dtr-types:xmlNodesItemType)	duration	ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory

Label

Report Element Class

Period Type

Balance

Name

Property, plant, and equipment [hypercube]

Hypercube

report:PropertyPlantAndEquipmentHypercube

Property, plant, and equipment [line items]

LineItems

report:PropertyPlantAndEquipmentLineItems

Restrictions on payment of dividends [text block]

Concept (dtr-types:xmlNodesItemType)

duration

ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory

For more information: http://accounting.auditchain.finance/index.html
DISCLAIMER: this analysis is provided by software still under development, and likely incomplete or even erroneous; do NOT use it other than for experimental, inconsequential purposes