Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-11T16:08:09+0000 for myAUDTaddress. Return to MAIN PAGE |

Type | Defined | Bound | Derived | OK | Fail
--- | --- | --- | --- | --- | ---
disclosure | 175 | 42 | 0 | 42 | 0

#### Disclosure Mechanics rules

# | Type | Name |  | Rule Expression
--- | --- | --- | --- | ---
1 | disclosure | disclosures:AccountingPolicyForDefinedBenefitPlans Added detections:0 |  | Description of accounting policy for defined benefit plans disclosures:AccountingPolicyForDefinedBenefitPlans requires: Hypercube ifrs-smes:DisclosureOfDefinedBenefitPlansTable Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfAccountingPolicyForDefinedBenefitPlans Axis ifrs-smes:DefinedBenefitPlansAxis
2 | disclosure | disclosures:AccountingPolicyForInvestmentInAssociates Added detections:1 |  | Accounting policies for investment in associates disclosures:AccountingPolicyForInvestmentInAssociates requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates 1 instance: In network [230] Notes - Significant Accounting Policies: Detected block Investment in associates policies [text block] [Level1TextBlock] with ifrs-smes:DescriptionOfAccountingPolicyForInvestmentInAssociates
3 | disclosure | disclosures:AccountingPolicyForInvestmentsInJointVentures Added detections:0 |  | Accounting policies for investment in joint ventures disclosures:AccountingPolicyForInvestmentsInJointVentures requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfAccountingPolicyForInvestmentsInJointVentures
4 | disclosure | disclosures:AccountingPolicyForMeasuringInventories Added detections:1 |  | Accounting policy for measuring inventories disclosures:AccountingPolicyForMeasuringInventories requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories 1 instance: In network [230] Notes - Significant Accounting Policies: Detected block Inventories policies [text block] [Level1TextBlock] with ifrs-smes:DescriptionOfAccountingPolicyForMeasuringInventories
5 | disclosure | disclosures:AccountingPolicyForRecognitionOfRevenue Added detections:1 |  | Accounting policy for recognition of revenue disclosures:AccountingPolicyForRecognitionOfRevenue requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue 1 instance: In network [230] Notes - Significant Accounting Policies: Detected block Description of accounting policy for recognition of revenue [text block] [Level1TextBlock] with ifrs-smes:DescriptionOfAccountingPolicyForRecognitionOfRevenue
6 | disclosure | disclosures:AmountsRecognised Added detections:0 |  | Amounts recognized as of acquisition date for each major class of asset or liability assumed disclosures:AmountsRecognised requires: Hypercube ifrs-smes:DisclosureOfBusinessCombinationsTable Concept Arrangement Pattern cm:RollUp with ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed Axis ifrs-smes:BusinessCombinationsAxis
7 | disclosure | disclosures:AnalysisOfChangeInDeferredTaxAssets Added detections:0 |  | Analysis of changes in deferred tax assets disclosures:AnalysisOfChangeInDeferredTaxAssets requires: Hypercube ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable Concept Arrangement Pattern cm:TextBlock with ifrs-smes:AnalysisOfChangeInDeferredTaxAssetsExplanatory Axis ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
8 | disclosure | disclosures:AnalysisOfChangeInDeferredTaxLiabilities Added detections:0 |  | Analysis of changes in deferred tax liabilities disclosures:AnalysisOfChangeInDeferredTaxLiabilities requires: Hypercube ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable Concept Arrangement Pattern cm:TextBlock with ifrs-smes:AnalysisOfChangeInDeferredTaxLiabilitiesExplanatory Axis ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
9 | disclosure | disclosures:AssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustment Added detections:0 |  | Assets and liabilities with significant risk of material adjustment disclosures:AssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustment requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfAssetsWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear disclosure-equivalentTextblock ifrs-smes:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory
10 | disclosure | disclosures:AssetsRollUp Added detections:1 |  | Assets Roll Up disclosures:AssetsRollUp requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:Assets 1 instance: In network [130] Balance Sheet: Detected block Total assets [RollUp] with ifrs-smes:Assets
11 | disclosure | disclosures:BiologicalAssets Added detections:0 |  | Biological assets disclosures:BiologicalAssets requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfBiologicalAssets disclosure-equivalentTextblock ifrs-smes:DisclosureOfBiologicalAssetsExplanatory
12 | disclosure | disclosures:BreakdownOfOtherComprehensiveIncomeLossSet Added detections:1 |  | Breakdown of Comprehensive Income (Loss) Set disclosures:BreakdownOfOtherComprehensiveIncomeLossSet requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ComprehensiveIncomeAttributableToOwnersOfParent 1 instance: In network [125] Statement of comprehensive income: Detected block Comprehensive income attributable to [set] [Set] with ifrs-smes:ComprehensiveIncomeAttributableToAbstract
13 | disclosure | disclosures:BreakdownOfProfitLossSet Added detections:1 |  | Breakdown of Profit (Loss) Set disclosures:BreakdownOfProfitLossSet requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ProfitLossAttributableToOwnersOfParent 1 instance: In network [120] Income statement, by function: Detected block Profit (loss), attributable to [set] [Set] with ifrs-smes:ProfitLossAttributableToAbstract
14 | disclosure | disclosures:BusinessCombinations Added detections:0 |  | Business combinations disclosures:BusinessCombinations requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfBusinessCombinationsExplanatory
15 | disclosure | disclosures:BusinessCombinationsDetail Added detections:0 |  | Business combinations detail disclosures:BusinessCombinationsDetail requires: Hypercube ifrs-smes:DisclosureOfBusinessCombinationsTable Concept Arrangement Pattern cm:Set with ifrs-smes:NameOfAcquiree disclosure-equivalentTextblock ifrs-smes:DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
16 | disclosure | disclosures:BusinessCombinationsNote Added detections:0 |  | Business combinations note disclosures:BusinessCombinationsNote requires: Concept Arrangement Pattern cm:Component disclosure disclosures:BusinessCombinationsDetail disclosure disclosures:AmountsRecognised disclosure disclosures:OtherMiscellaneousAcquisitionInformation
17 | disclosure | disclosures:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition Added detections:1 |  | Cash and cash equivalents if different from statement of financial position disclosures:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition 1 instance: In network [323] Notes - Cash and Cash Equivalents: Detected block Total cash and cash equivalents if different from statement of financial position [RollUp] with ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition
18 | disclosure | disclosures:CashAndCashEquivalentsRollForward Added detections:1 |  | Cash And Cash Equivalents Roll Forward disclosures:CashAndCashEquivalentsRollForward requires: Concept Arrangement Pattern cm:RollForward with ifrs-smes:CashAndCashEquivalents Concept ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents 1 instance: In network [150] Statement of cash flows: ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents is presented Detected block Cash and cash equivalents at beginning of period [RollForward] with ifrs-smes:CashAndCashEquivalents
19 | disclosure | disclosures:CashFlowHedgeInformation Added detections:0 |  | Cash flow hedge information disclosures:CashFlowHedgeInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:GainsLossesOnHedgingInstrument
20 | disclosure | disclosures:CashFlowStatementInformation Added detections:0 |  | Cash flow statement information disclosures:CashFlowStatementInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents disclosure-equivalentTextblock ifrs-smes:DisclosureOfCashFlowStatementExplanatory
21 | disclosure | disclosures:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilities Added detections:0 |  | Categories of current financial assets and current financial liabilities disclosures:CategoriesOfCurrentFinancialAssetsAndCurrentFinancialLiabilities requires: Concept Arrangement Pattern cm:Set with ifrs-smes:CurrentLoanCommitmentsAtCost
22 | disclosure | disclosures:CategoriesOfFinancialAssetsAndFinancialLiabilities Added detections:0 |  | Categories of financial assets and financial liabilities disclosures:CategoriesOfFinancialAssetsAndFinancialLiabilities requires: Concept Arrangement Pattern cm:Set with ifrs-smes:LoanCommitmentsAtCost
23 | disclosure | disclosures:CategoriesOfFinancialAssetsAndFinancialLiabilities2 Added detections:0 |  | Categories of financial assets and financial liabilities2 disclosures:CategoriesOfFinancialAssetsAndFinancialLiabilities2 requires: Concept Arrangement Pattern cm:Set with ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss
24 | disclosure | disclosures:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilities Added detections:0 |  | Categories of noncurrent financial assets and noncurrent financial liabilities disclosures:CategoriesOfNoncurrentFinancialAssetsAndNoncurrentFinancialLiabilities requires: Concept Arrangement Pattern cm:Set with ifrs-smes:NoncurrentLoanCommitmentsAtCost
25 | disclosure | disclosures:ChangesInAccountingEstimates Added detections:0 |  | Changes in accounting estimates disclosures:ChangesInAccountingEstimates requires: Hypercube ifrs-smes:DisclosureOfChangesInAccountingEstimatesTable Concept Arrangement Pattern cm:Set with ifrs-smes:IncreaseDecreaseInAccountingEstimate disclosure-equivalentTextblock ifrs-smes:DisclosureOfChangesInAccountingEstimatesExplanatory
26 | disclosure | disclosures:ClassOfShareCapitalInformation Added detections:1 |  | Class of share capital information disclosures:ClassOfShareCapitalInformation requires: Hypercube ifrs-smes:DisclosureOfClassesOfShareCapitalTable Concept Arrangement Pattern cm:Set with ifrs-smes:NumberOfSharesAuthorised Axis ifrs-smes:ClassesOfShareCapitalAxis 1 instance: In network [322] Notes - Share capital: ifrs-smes:DisclosureOfClassesOfShareCapitalTable is presented ifrs-smes:ClassesOfShareCapitalAxis is presented Detected block Class of share capital information [set] [Set] with report:ClassOfShareCapitalInformationSet
27 | disclosure | disclosures:ClassesOfShareCapital Added detections:0 |  | Classes of share capital disclosures:ClassesOfShareCapital requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfClassesOfShareCapitalExplanatory
28 | disclosure | disclosures:ComparativeInformationPreparedUnderPreviousGAAP Added detections:0 |  | Comparative information prepared under previous GAAP disclosures:ComparativeInformationPreparedUnderPreviousGAAP requires: Hypercube ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPTable Concept Arrangement Pattern cm:Set with ifrs-smes:Equity disclosure-equivalentTextblock ifrs-smes:DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory Axis ifrs-smes:FinancialEffectOfTransitionFromPreviousGAAPToIFRSsAxis
29 | disclosure | disclosures:ConsolidatedSeparateAndCombinedFinancialStatements Added detections:0 |  | Consolidated, separate, and combined financial statements disclosures:ConsolidatedSeparateAndCombinedFinancialStatements requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfRelationshipWithSubsidiaryWhereParentHasDirectlyOrIndirectlyLessThanHalfOfVotingPower disclosure-equivalentTextblock ifrs-smes:DisclosureOfConsolidatedSeparateAndCombinedFinancialStatementsExplanatory
30 | disclosure | disclosures:ContingentLiabilities Added detections:0 |  | Contingent liabilities disclosures:ContingentLiabilities requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfContingentLiabilitiesExplanatory
31 | disclosure | disclosures:ContingentLiabilitiesDetails Added detections:1 |  | Contingent liabilities details disclosures:ContingentLiabilitiesDetails requires: Hypercube ifrs-smes:DisclosureOfContingentLiabilitiesTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfObligationContingentLiabilities Axis ifrs-smes:ClassesOfContingentLiabilitiesAxis 1 instance: In network [324] Notes - Contingent Liabilities: ifrs-smes:DisclosureOfContingentLiabilitiesTable is presented ifrs-smes:ClassesOfContingentLiabilitiesAxis is presented Detected block Contingent liabilities information [set] [Set] with report:ContingentLiabilitiesInformationSet
32 | disclosure | disclosures:ContingentRentsRecognisedAsIncome Added detections:0 |  | Contingent rents recognised in income disclosures:ContingentRentsRecognisedAsIncome requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:ContingentRentsRecognisedAsIncome
33 | disclosure | disclosures:CorporateInformation Added detections:0 |  | Corporate information disclosures:CorporateInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification Concept ifrs-smes:CountryOfIncorporation Concept ifrs-smes:PrincipalPlaceOfBusiness
34 | disclosure | disclosures:CostsRelatedToDefinedBenefitPlansInformation Added detections:0 |  | Costs related to defined benefit plans information disclosures:CostsRelatedToDefinedBenefitPlansInformation requires: Hypercube ifrs-smes:DisclosureOfDefinedBenefitPlansTable Concept Arrangement Pattern cm:Set with ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans Axis ifrs-smes:DefinedBenefitPlansAxis
35 | disclosure | disclosures:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity Added detections:0 |  | Current and deferred tax relating to items charged or credited directly to equity disclosures:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity
36 | disclosure | disclosures:DeferredTaxAssetsAndLiabilities Added detections:0 |  | Deferred tax assets and liabilities disclosures:DeferredTaxAssetsAndLiabilities requires: Hypercube ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable Concept Arrangement Pattern cm:RollUp with ifrs-smes:DeferredTaxLiabilityAsset Axis ifrs-smes:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis
37 | disclosure | disclosures:DefinedBenefitPlanInformation Added detections:0 |  | Defined benefit plan information disclosures:DefinedBenefitPlanInformation requires: Hypercube ifrs-smes:DisclosureOfDefinedBenefitPlansTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfTypeOfPlan Axis ifrs-smes:DefinedBenefitPlansAxis
38 | disclosure | disclosures:DefinedBenefitPlans Added detections:0 |  | Defined benefit plans disclosures:DefinedBenefitPlans requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfDefinedBenefitPlansExplanatory
39 | disclosure | disclosures:DetailedInformationAboutHedges Added detections:0 |  | Detailed information about hedges disclosures:DetailedInformationAboutHedges requires: Hypercube ifrs-smes:DisclosureOfHedgeAccountingTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfTypeOfHedge disclosure-equivalentTextblock ifrs-smes:DisclosureOfDetailedInformationAboutHedgesExplanatory Axis ifrs-smes:TypesOfRisksAxis
40 | disclosure | disclosures:DetailedInformationAboutIntangibleAssets Added detections:0 |  | Detailed information about intangible assets disclosures:DetailedInformationAboutIntangibleAssets requires: Concept Arrangement Pattern cm:Component disclosure disclosures:InformationAboutIntangibleAssets disclosure disclosures:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwill
41 | disclosure | disclosures:DetailedInformationAboutIntangibleAssets2 Added detections:0 |  | Detailed information about intangible assets2 disclosures:DetailedInformationAboutIntangibleAssets2 requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
42 | disclosure | disclosures:DetailedInformationAboutPropertyPlantAndEquipmentAndInvestmentProperty Added detections:0 |  | Detailed information about property, plant, and equipment and investment property disclosures:DetailedInformationAboutPropertyPlantAndEquipmentAndInvestmentProperty requires: Hypercube ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable Concept Arrangement Pattern cm:Set with ifrs-smes:MeasurementBasesPropertyPlantAndEquipment disclosure-equivalentTextblock ifrs-smes:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory Member ifrs-smes:LandAndBuildingsMember
43 | disclosure | disclosures:DetailedInformationAboutPropertyPlantAndEquipmentAndInvestmentPropertyAlternative Added detections:1 |  | Detailed information about property, plant, and equipment and investment property alternative disclosures:DetailedInformationAboutPropertyPlantAndEquipmentAndInvestmentPropertyAlternative requires: Hypercube ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable Concept Arrangement Pattern cm:Set with ifrs-smes:MeasurementBasesPropertyPlantAndEquipment disclosure-equivalentTextblock ifrs-smes:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory 1 instance: In network [240] Notes - Property, plant and equipment - Depreciation: ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable is presented Detected block Property, plant, and equipment details [set] [Set] with report:PropertyPlantAndEquipmentDetailsSet
44 | disclosure | disclosures:DisaggregationOfEmployeeBenefitsExpense Added detections:0 |  | Disaggregation of employee benefits expense disclosures:DisaggregationOfEmployeeBenefitsExpense requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:EmployeeBenefitsExpense
45 | disclosure | disclosures:DisaggregationOfRevenue Added detections:1 |  | Disaggregation of revenue disclosures:DisaggregationOfRevenue requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:Revenue 1 instance: In network [305] Notes - Disaggregation of Revenue: Detected block Total revenue [RollUp] with ifrs-smes:Revenue
46 | disclosure | disclosures:EffectOfChangesInForeignExchangeRates Added detections:0 |  | Effect of changes in foreign exchange rates disclosures:EffectOfChangesInForeignExchangeRates requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfFunctionalCurrency disclosure-equivalentTextblock ifrs-smes:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory
47 | disclosure | disclosures:EmployeeBenefitPlansOtherInformation Added detections:0 |  | Employee benefit plans other information disclosures:EmployeeBenefitPlansOtherInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfObligationTerminationBenefitsContingentLiability
48 | disclosure | disclosures:EmployeeBenefits Added detections:0 |  | Employee benefits disclosures:EmployeeBenefits requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfEmployeeBenefitsExplanatory
49 | disclosure | disclosures:EquityAndLiabilitiesRollUp Added detections:1 |  | Equity and Liabilities Roll Up disclosures:EquityAndLiabilitiesRollUp requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:EquityAndLiabilities 1 instance: In network [130] Balance Sheet: Detected block Total equity and liabilities [RollUp] with ifrs-smes:EquityAndLiabilities
50 | disclosure | disclosures:EventsAfterReportingPeriod Added detections:0 |  | Events occurring after reporting period disclosures:EventsAfterReportingPeriod requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationOfBodyOfAuthorisation disclosure-equivalentTextblock ifrs-smes:DisclosureOfEventsAfterReportingPeriodExplanatory
51 | disclosure | disclosures:FactThatAmountOfChangeInAccountingEstimateIsImpracticable Added detections:0 |  | Fact that amount of change in accounting estimate is impractical disclosures:FactThatAmountOfChangeInAccountingEstimateIsImpracticable requires: Hypercube ifrs-smes:DisclosureOfChangesInAccountingEstimatesTable Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable Axis ifrs-smes:AccountingEstimatesAxis
52 | disclosure | disclosures:FinanceLeaseAndOperatingLeaseByLessee Added detections:2 |  | Finance lease and operating lease by lessee disclosures:FinanceLeaseAndOperatingLeaseByLessee requires: Concept Arrangement Pattern cm:Set with ifrs-smes:LeaseAndSubleasePaymentsRecognisedAsExpense disclosure-equivalentTextblock ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory 2 instances: In network [320.1] Notes - Obligations Under Finance Leases: Detected block Finance leases by leassee explanitory [text block] [Level1TextBlock] with ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeExplanatory In network [321.1] Notes - Noncancelable Operating Leases Expense: Detected block Lease payments recognised as expense [set] [Set] with report:LeasePaymentsRecognisedAsExpenseSet
53 | disclosure | disclosures:FinanceLeaseAndOperatingLeaseByLesseeDetail Added detections:1 |  | Finance and operating lease by lessee detail disclosures:FinanceLeaseAndOperatingLeaseByLesseeDetail requires: Hypercube ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable Concept Arrangement Pattern cm:Set with ifrs-smes:MinimumFinanceLeasePaymentsPayable Axis ifrs-smes:MaturityAxis 1 instance: In network [320.2] Notes - Obligations Under Finance Leases - Minimum Lease Payments: ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLesseeTable is presented ifrs-smes:MaturityAxis is presented Detected block Finance lease and operating lease by lessee [set] [Set] with report:FinanceLeaseAndOperatingLeaseByLesseeSet
54 | disclosure | disclosures:FinanceLeaseAndOperatingLeaseByLessor Added detections:0 |  | Finance lease and operating lease by lessor disclosures:FinanceLeaseAndOperatingLeaseByLessor requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationOfUnguaranteedResidualValuesAccruingToBenefitOfLessor disclosure-equivalentTextblock ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorExplanatory
55 | disclosure | disclosures:FinanceLeaseAndOperatingLeaseByLessorDetail Added detections:0 |  | Finance and operating lease by lessor detail disclosures:FinanceLeaseAndOperatingLeaseByLessorDetail requires: Hypercube ifrs-smes:DisclosureOfFinanceLeaseAndOperatingLeaseByLessorTable Concept Arrangement Pattern cm:Set with ifrs-smes:GrossInvestmentInFinanceLease Axis ifrs-smes:MaturityAxis
56 | disclosure | disclosures:FinancialAssets Added detections:0 |  | Financial assets disclosures:FinancialAssets requires: Hypercube ifrs-smes:DisclosureOfFinancialAssetsTable Concept Arrangement Pattern cm:Set with ifrs-smes:ImpairmentLossOnFinancialAssets disclosure-equivalentTextblock ifrs-smes:DisclosureOfFinancialAssetsExplanatory Axis ifrs-smes:ClassesOfFinancialAssetsAxis
57 | disclosure | disclosures:FinancialAssetsPledgedOrInDefault Added detections:0 |  | Financial assets pledged or in default disclosures:FinancialAssetsPledgedOrInDefault requires: Concept Arrangement Pattern cm:Set with ifrs-smes:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
58 | disclosure | disclosures:FinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition Added detections:0 |  | Transferred financial assets that are not derecognised in their entirety disclosures:FinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition requires: Hypercube ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionTable Concept Arrangement Pattern cm:Set with ifrs-smes:NatureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognition disclosure-equivalentTextblock ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory Axis ifrs-smes:FinancialAssetsWhichDoNotQualifyForDerecognitionAxis
59 | disclosure | disclosures:FinancialInstruments Added detections:1 |  | Financial instruments disclosures:FinancialInstruments requires: Concept Arrangement Pattern cm:Set with ifrs-smes:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities disclosure-equivalentTextblock ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory 1 instance: In network [316] Notes - Bank Overdraft and Loan: Detected block Financial instruments explanitory [text block] [Level1TextBlock] with ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory
60 | disclosure | disclosures:FirstTimeAdoption Added detections:0 |  | First time adoption disclosures:FirstTimeAdoption requires: Concept Arrangement Pattern cm:Set with ifrs-smes:IdentificationOfAmountsThatHaveNotBeenRestatedAtDateOfTransitionToIFRSForSMEs disclosure-equivalentTextblock ifrs-smes:DisclosureOfFirstTimeAdoptionExplanatory
61 | disclosure | disclosures:FirstTimeAdoptionOtherInformation Added detections:0 |  | First time adoption other information disclosures:FirstTimeAdoptionOtherInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationOfEffectOfTransitionOnReportedFinancialPosition
62 | disclosure | disclosures:GainsLossesOnFinancialInstruments Added detections:0 |  | Gains or losses on financial instruments disclosures:GainsLossesOnFinancialInstruments requires: Concept Arrangement Pattern cm:Set with ifrs-smes:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
63 | disclosure | disclosures:GeneralInformationAboutFinancialStatements Added detections:1 |  | General information about financial statements [set] disclosures:GeneralInformationAboutFinancialStatements requires: Concept Arrangement Pattern cm:Set with ifrs-smes:NameOfReportingEntityOrOtherMeansOfIdentification disclosure-equivalentTextblock ifrs-smes:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory Concept ifrs-smes:DateOfEndOfReportingPeriod2013 1 instance: In network [110] General information: ifrs-smes:DateOfEndOfReportingPeriod2013 is presented Detected block Disclosure of general information about financial statements [set] [Set] with report:DisclosureOfGeneralInformationAboutFinancialStatementsSet
64 | disclosure | disclosures:GovernmentGrants Added detections:0 |  | Government grants disclosures:GovernmentGrants requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements disclosure-equivalentTextblock ifrs-smes:DisclosureOfGovernmentGrantsExplanatory
65 | disclosure | disclosures:HedgeAccounting Added detections:0 |  | Hedge accounting disclosures:HedgeAccounting requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfHedgeAccountingExplanatory
66 | disclosure | disclosures:HyperinflationaryReporting Added detections:0 |  | Hyperinflationary reporting disclosures:HyperinflationaryReporting requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationOfFactThatFinancialStatementsAndCorrespondingFiguresForPreviousPeriodsHaveBeenRestatedForChangesInGeneralPurchasingPowerOfFunctionalCurrency disclosure-equivalentTextblock ifrs-smes:DisclosureOfHyperinflationaryReportingExplanatory
67 | disclosure | disclosures:ImpairmentLossAndReversalOfImpairmentLoss Added detections:0 |  | Impairment of assets and reversal of impairment loss disclosures:ImpairmentLossAndReversalOfImpairmentLoss requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossExplanatory
68 | disclosure | disclosures:ImpairmentLossAndReversalOfImpairmentLossDetail Added detections:0 |  | Impairment of assets and reversal of impairment loss detail disclosures:ImpairmentLossAndReversalOfImpairmentLossDetail requires: Hypercube ifrs-smes:DisclosureOfImpairmentLossAndReversalOfImpairmentLossTable Concept Arrangement Pattern cm:Set with ifrs-smes:ImpairmentLossRecognisedInProfitOrLoss Axis ifrs-smes:ClassesOfAssetsAxis
69 | disclosure | disclosures:ImpairmentOfAssets Added detections:0 |  | Impairment of assets disclosures:ImpairmentOfAssets requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfImpairmentOfAssetsExplanatory
70 | disclosure | disclosures:IncomeAndRetainedEarningsOtherInformationSet Added detections:0 |  | Income and retained earnings other information [set] disclosures:IncomeAndRetainedEarningsOtherInformationSet requires: Concept Arrangement Pattern cm:Set with ifrs-smes:IncreaseDecreaseThroughCorrectionsOfErrorsRetainedEarnings
71 | disclosure | disclosures:IncomeTax Added detections:0 |  | Income tax disclosures:IncomeTax requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfIncomeTaxExplanatory
72 | disclosure | disclosures:IncomeTaxOtherInformation Added detections:0 |  | Income tax other information disclosures:IncomeTaxOtherInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationOfSignificantDifferencesBetweenTaxExpenseIncomeAndAccountingProfitMultipliedByApplicableTaxRate
73 | disclosure | disclosures:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome Added detections:0 |  | Income tax relating to components of other comprehensive income disclosures:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
74 | disclosure | disclosures:IncomeTaxesPaidRefund Added detections:0 |  | Income taxes paid (refund) disclosures:IncomeTaxesPaidRefund requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:IncomeTaxesPaidRefund
75 | disclosure | disclosures:InformationAboutIntangibleAssets Added detections:0 |  | Information about intangible assets disclosures:InformationAboutIntangibleAssets requires: Hypercube ifrs-smes:DisclosureOfIntangibleAssetsTable Concept Arrangement Pattern cm:Set with ifrs-smes:LineItemsIncludingAmortisationOfIntangibleAssetsIntangibleAssetsOtherThanGoodwill Axis ifrs-smes:ClassesOfIntangibleAssetsOtherThanGoodwillAxis
76 | disclosure | disclosures:InitialApplicationOfStandardsOrInterpretations Added detections:0 |  | Initial application of standards or interpretations disclosures:InitialApplicationOfStandardsOrInterpretations requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfInitialApplicationOfStandardsOrInterpretations
77 | disclosure | disclosures:IntangibleAssets Added detections:0 |  | Intangible assets disclosures:IntangibleAssets requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfIntangibleAssetsExplanatory
78 | disclosure | disclosures:IntangibleAssetsMaterialToEntity Added detections:0 |  | Intangible assets material to entity disclosures:IntangibleAssetsMaterialToEntity requires: Hypercube ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionAndCarryingAmountOfIntangibleAssetsMaterialToEntity disclosure-equivalentTextblock ifrs-smes:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory Axis ifrs-smes:IntangibleAssetsMaterialToEntityAxis
79 | disclosure | disclosures:IntangibleAssetsOtherInformation Added detections:0 |  | Intangible assets other information disclosures:IntangibleAssetsOtherInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:IntangibleAssetsWhoseTitleIsRestricted
80 | disclosure | disclosures:InterestIncomeExpenseForFinancialAssetsLiabilities123 Added detections:0 |  | Interest income or expense for financial assets or liabilities not at fair value through profit or loss disclosures:InterestIncomeExpenseForFinancialAssetsLiabilities123 requires: Concept Arrangement Pattern cm:Set with ifrs-smes:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
81 | disclosure | disclosures:InterestsInJointVentures Added detections:0 |  | Interests in joint ventures disclosures:InterestsInJointVentures requires: Concept Arrangement Pattern cm:Set with ifrs-smes:InvestmentsInJointVentures disclosure-equivalentTextblock ifrs-smes:DisclosureOfInterestsInJointVenturesExplanatory
82 | disclosure | disclosures:Inventories Added detections:0 |  | Inventories disclosures:Inventories requires: Concept Arrangement Pattern cm:Set with ifrs-smes:InventoryCostFormulas disclosure-equivalentTextblock ifrs-smes:DisclosureOfInventoriesExplanatory
83 | disclosure | disclosures:InvestmentInAssociates Added detections:2 |  | Investment in associates disclosures:InvestmentInAssociates requires: Concept Arrangement Pattern cm:Set with ifrs-smes:InvestmentsInAssociates disclosure-equivalentTextblock ifrs-smes:DisclosureOfInvestmentInAssociatesExplanatory 2 instances: In network [312] Notes - Investment in Associate: Detected block Investment in assocate explanatory [text block] [Level1TextBlock] with ifrs-smes:DisclosureOfInvestmentInAssociatesExplanatory In network [312] Notes - Investment in Associate: Detected block Investment in associate [set] [Set] with report:InvestmentInAssociateSet
84 | disclosure | disclosures:InvestmentProperty Added detections:0 |  | Investment property disclosures:InvestmentProperty requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfMethodsAndSignificantAssumptionsAppliedInDeterminingFairValueOfInvestmentProperty disclosure-equivalentTextblock ifrs-smes:DisclosureOfInvestmentPropertyExplanatory
85 | disclosure | disclosures:Leases Added detections:0 |  | Leases disclosures:Leases requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfLeasesExplanatory
86 | disclosure | disclosures:MajorComponentsOfTaxExpenseIncome Added detections:1 |  | Major components of tax expense (income) disclosures:MajorComponentsOfTaxExpenseIncome requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:IncomeTaxExpenseContinuingOperations 1 instance: In network [309] Notes - Disaggregation of Income Tax Expense: Detected block Tax expense (income), continuing operations [RollUp] with ifrs-smes:IncomeTaxExpenseContinuingOperations
87 | disclosure | disclosures:MeasurementBasesUsedInPreparingFinancialStatements Added detections:0 |  | Measurement bases used in preparing financial statements disclosures:MeasurementBasesUsedInPreparingFinancialStatements requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements
88 | disclosure | disclosures:MeasurementDepreciationAndUsefulLives Added detections:0 |  | Measurement, depreciation, and useful lives disclosures:MeasurementDepreciationAndUsefulLives requires: Concept Arrangement Pattern cm:Set with ifrs-smes:MeasurementBasesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment
89 | disclosure | disclosures:NatureAndAmountOfChangeInAccountingEstimate Added detections:0 |  | Nature and amount of change in accounting estimate disclosures:NatureAndAmountOfChangeInAccountingEstimate requires: Hypercube ifrs-smes:DisclosureOfChangesInAccountingEstimatesTable Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate
90 | disclosure | disclosures:NatureOfAccountingErrorsInPriorPeriodsEstimate Added detections:0 |  | Nature of accounting errors in prior period estimate disclosures:NatureOfAccountingErrorsInPriorPeriodsEstimate requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate
91 | disclosure | disclosures:NetIncreaseDecreaseInCashAndCashEquivalentsDirectMethodRollUp Added detections:2 |  | Net Increase (Decrease) in Cash and Cash Equivalents (Direct Method) Roll Up disclosures:NetIncreaseDecreaseInCashAndCashEquivalentsDirectMethodRollUp requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents OR: ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges 2 instances: In network [150] Statement of cash flows: Detected block Increase (decrease) in cash and cash equivalents [RollUp] with ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents In network [150] Statement of cash flows: Detected block Increase (decrease) in cash and cash equivalents [RollUp] with ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents
92 | disclosure | disclosures:NonAdjustingEventDetail Added detections:0 |  | Nonadjusting event occurring after reporting period detail disclosures:NonAdjustingEventDetail requires: Hypercube ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfNonadjustingEventAfterReportingPeriod Axis ifrs-smes:NonadjustingEventsAfterReportingPeriodAxis
93 | disclosure | disclosures:NonadjustingEventsAfterReportingPeriod Added detections:1 |  | Nonadjusting events occurring after reporting period disclosures:NonadjustingEventsAfterReportingPeriod requires: Hypercube ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodTable Concept Arrangement Pattern cm:TextBlock with ifrs-smes:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod disclosure-equivalentTextblock ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory Axis ifrs-smes:NonadjustingEventsAfterReportingPeriodAxis 1 instance: In network [325] Notes - Events after Reporting Period: ifrs-smes:DisclosureOfNonadjustingEventsAfterReportingPeriodTable is presented ifrs-smes:NonadjustingEventsAfterReportingPeriodAxis is presented Detected block Explanation of financial effect of non-adjusting event after reporting period [text block] [Level1TextBlock] with ifrs-smes:ExplanationOfFinancialEffectOfNonadjustingEventAfterReportingPeriod
94 | disclosure | disclosures:NumberAndWeightedAverageExercisePricesOfShareOptions Added detections:0 |  | Number and weighted average exercise prices of share options. disclosures:NumberAndWeightedAverageExercisePricesOfShareOptions requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory
95 | disclosure | disclosures:NumberOfShareOptionsRollForward Added detections:0 |  | Reconciliation of the number of share options disclosures:NumberOfShareOptionsRollForward requires: Concept Arrangement Pattern cm:RollForward with ifrs-smes:NumberOfOutstandingShareOptions
96 | disclosure | disclosures:OtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements Added detections:0 |  | Other accounting policies relevant to understaning financial statements disclosures:OtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements
97 | disclosure | disclosures:OtherBusinessCombinationInformation Added detections:0 |  | Other business combination information disclosures:OtherBusinessCombinationInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:UsefulLivesGoodwill
98 | disclosure | disclosures:OtherInformationAboutCorrectionsAndChanges Added detections:0 |  | Other information about corrections and changes disclosures:OtherInformationAboutCorrectionsAndChanges requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy
99 | disclosure | disclosures:OtherInformationRelatedToOtherProvisionsContingentLiabilitiesAndContingentAssets Added detections:0 |  | Other information related to other provisions, contingent liabilities, and contingent assets disclosures:OtherInformationRelatedToOtherProvisionsContingentLiabilitiesAndContingentAssets requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfContingentAssets
100 | disclosure | disclosures:OtherLongtermBenefits Added detections:0 |  | Other long-term benefits disclosures:OtherLongtermBenefits requires: Hypercube ifrs-smes:DisclosureOfOtherLongtermBenefitsTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfOtherLongtermBenefits disclosure-equivalentTextblock ifrs-smes:DisclosureOfOtherLongtermBenefitsExplanatory Axis ifrs-smes:CategoriesOfOtherLongtermBenefitsAxis
101 | disclosure | disclosures:OtherMiscellaneousAcquisitionInformation Added detections:0 |  | Other miscellaneous acquisition information disclosures:OtherMiscellaneousAcquisitionInformation requires: Hypercube ifrs-smes:DisclosureOfBusinessCombinationsTable Concept Arrangement Pattern cm:Set with ifrs-smes:GainRecognisedInBargainPurchaseTransaction Axis ifrs-smes:BusinessCombinationsAxis
102 | disclosure | disclosures:OtherMiscellaneousBiologicalAssetsInformation Added detections:0 |  | Otner miscellaneous biological assets information disclosures:OtherMiscellaneousBiologicalAssetsInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
103 | disclosure | disclosures:OtherMiscellaneousInformationAboutReportingEntity Added detections:0 |  | Other miscellaneous information about reporting entity disclosures:OtherMiscellaneousInformationAboutReportingEntity requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfReasonWhyReclassificationOfComparativeAmountsIsImpracticable
104 | disclosure | disclosures:OtherPropertyPlantAndEquipmentInformation Added detections:0 |  | Other property, plant, and equipment information disclosures:OtherPropertyPlantAndEquipmentInformation requires: Hypercube ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable Concept Arrangement Pattern cm:Set with ifrs-smes:EffectiveDateOfRevaluationPropertyPlantAndEquipment
105 | disclosure | disclosures:OtherPropertyPlantAndEquipmentInformation2 Added detections:0 |  | Other property plant and equipment information2 disclosures:OtherPropertyPlantAndEquipmentInformation2 requires: Concept Arrangement Pattern cm:Set with ifrs-smes:PropertyPlantAndEquipmentRestrictionsOnTitle
106 | disclosure | disclosures:OtherProvisions Added detections:0 |  | Other provisions disclosures:OtherProvisions requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfOtherProvisionsExplanatory
107 | disclosure | disclosures:OtherProvisionsContingentLiabilitiesAndContingentAssets Added detections:0 |  | Other provisions, contingent liabilities, and contingent assets disclosures:OtherProvisionsContingentLiabilitiesAndContingentAssets requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory
108 | disclosure | disclosures:OtherProvisionsOtherInformation Added detections:0 |  | Other provisions other information disclosures:OtherProvisionsOtherInformation requires: Hypercube ifrs-smes:DisclosureOfOtherProvisionsTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfObligationOtherProvisions Axis ifrs-smes:ClassesOfProvisionsAxis
109 | disclosure | disclosures:OtherRelatedPartyTransactionInformation Added detections:0 |  | Other related party transaction information disclosures:OtherRelatedPartyTransactionInformation requires: Hypercube ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesTable Concept Arrangement Pattern cm:Set with ifrs-smes:ProvisionsForDoubtfulDebtsRelatedToOutstandingBalancesOfRelatedPartyTransaction Axis ifrs-smes:CategoriesOfRelatedPartiesAxis
110 | disclosure | disclosures:OutstandingBalancesForRelatedPartyTransactions Added detections:0 |  | Outstanding balances for related party transactions disclosures:OutstandingBalancesForRelatedPartyTransactions requires: Hypercube ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesTable Concept Arrangement Pattern cm:Set with ifrs-smes:AmountsPayableRelatedPartyTransactions Axis ifrs-smes:CategoriesOfRelatedPartiesAxis
111 | disclosure | disclosures:PercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets Added detections:0 |  | Percentage or amount which each major category contributes to fair value of total plan assets disclosures:PercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets requires: Hypercube ifrs-smes:DisclosureOfDefinedBenefitPlansTable Concept Arrangement Pattern cm:Set with ifrs-smes:EquityInstrumentsAmountContributedToFairValueOfPlanAssets disclosure-equivalentTextblock ifrs-smes:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets Axis ifrs-smes:DefinedBenefitPlansAxis
112 | disclosure | disclosures:PercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssetsDetail Added detections:0 |  | Percentage or amount which each major category contributes to fair value of total plan assets details disclosures:PercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssetsDetail requires: Hypercube ifrs-smes:DisclosureOfDefinedBenefitPlansTable Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfPercentageOrAmountWhichEachMajorCategoryContributesToFairValueOfTotalPlanAssets Axis ifrs-smes:DefinedBenefitPlansAxis
113 | disclosure | disclosures:PlanToSellNoncurrentAssetOrDisposalGroup Added detections:0 |  | Binding sale agreement for major disposal of assets or group of assets and liabilities disclosures:PlanToSellNoncurrentAssetOrDisposalGroup requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfAssetsOrGroupOfAssetsAndLiabilitiesIfEntityHasBindingSaleAgreement disclosure-equivalentTextblock ifrs-smes:DisclosureOfPlanToSellNoncurrentAssetOrDisposalGroupExplanatory
114 | disclosure | disclosures:PriorPeriodAdjustment Added detections:0 |  | Prior period adjustment disclosures:PriorPeriodAdjustment requires: Hypercube ifrs-smes:StatementOfChangesInEquityTable Concept Arrangement Pattern cm:Set with ifrs-smes:Equity Axis ifrs-smes:RetrospectiveApplicationAndRetrospectiveRestatementAxis
115 | disclosure | disclosures:PropertyPlantAndEquipmentAndInvestmentProperty Added detections:1 |  | Property, plant, and equipment and investment property disclosures:PropertyPlantAndEquipmentAndInvestmentProperty requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory 1 instance: In network [313.1] Notes - Property, Plant, and Equipment Explanitory: Detected block Restrictions on payment of dividends [text block] [Level1TextBlock] with ifrs-smes:DisclosureOfPropertyPlantAndEquipmentExplanatory
116 | disclosure | disclosures:ReclassificationsOrChangesInPresentation Added detections:0 |  | Reclassifications or changes in presentation disclosures:ReclassificationsOrChangesInPresentation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfReclassificationOrChangesInPresentation disclosure-equivalentTextblock ifrs-smes:DisclosureOfReclassificationsOrChangesInPresentationExplanatory
117 | disclosure | disclosures:RecognisedFinanceLeaseAsAssetsByLessee Added detections:0 |  | Recognised finance lease as assets by lessee disclosures:RecognisedFinanceLeaseAsAssetsByLessee requires: Hypercube ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeTable Concept Arrangement Pattern cm:Set with ifrs-smes:RecognisedFinanceLeaseAsAssets disclosure-equivalentTextblock ifrs-smes:DisclosureOfRecognisedFinanceLeaseAsAssetsByLesseeExplanatory Axis ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis Axis ifrs-smes:ClassesOfAssetsAxis
118 | disclosure | disclosures:RecognisedRevenueFromConstructionContracts Added detections:0 |  | Recognition of revenue from construction contracts disclosures:RecognisedRevenueFromConstructionContracts requires: Concept Arrangement Pattern cm:Set with ifrs-smes:RevenueFromConstructionContracts disclosure-equivalentTextblock ifrs-smes:DisclosureOfRecognisedRevenueFromConstructionContractsExplanatory
119 | disclosure | disclosures:ReconciliationOfChangesInBiologicalAssets Added detections:0 |  | Reconciliation of changes in biological assets disclosures:ReconciliationOfChangesInBiologicalAssets requires: Hypercube ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:BiologicalAssets disclosure-equivalentTextblock ifrs-smes:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory Axis ifrs-smes:MeasurementAxis
120 | disclosure | disclosures:ReconciliationOfChangesInFairValueOfPlanAssets Added detections:0 |  | Reconciliation of changes in fair value of plan assets disclosures:ReconciliationOfChangesInFairValueOfPlanAssets requires: Hypercube ifrs-smes:DisclosureOfDefinedBenefitPlansTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:PlanAssetsAtFairValue Axis ifrs-smes:DefinedBenefitPlansAxis
121 | disclosure | disclosures:ReconciliationOfChangesInGoodwill Added detections:0 |  | Reconciliation of changes in goodwill disclosures:ReconciliationOfChangesInGoodwill requires: Concept Arrangement Pattern cm:RollForward with ifrs-smes:Goodwill Concept ifrs-smes:ChangesInGoodwill
122 | disclosure | disclosures:ReconciliationOfChangesInGoodwillAlternative Added detections:0 |  | Reconciliation of changes in goodwill alternative disclosures:ReconciliationOfChangesInGoodwillAlternative requires: Concept Arrangement Pattern cm:RollForward with ifrs-smes:Goodwill disclosure-neverContainsConcept ifrs-smes:ChangesInGoodwill
123 | disclosure | disclosures:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwill Added detections:1 |  | Recognition of changes in intangible assets other than goodwill disclosures:ReconciliationOfChangesInIntangibleAssetsOtherThanGoodwill requires: Hypercube ifrs-smes:DisclosureOfIntangibleAssetsTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:IntangibleAssetsOtherThanGoodwill Axis ifrs-smes:ClassesOfIntangibleAssetsOtherThanGoodwillAxis 1 instance: In network [314] Notes - Intangible assets: ifrs-smes:DisclosureOfIntangibleAssetsTable is presented ifrs-smes:ClassesOfIntangibleAssetsOtherThanGoodwillAxis is presented Detected block Intangible assets at beginning of period [RollForward] with ifrs-smes:IntangibleAssetsOtherThanGoodwill
124 | disclosure | disclosures:ReconciliationOfChangesInInvestmentProperty Added detections:0 |  | Reconciliation of changes in investment property disclosures:ReconciliationOfChangesInInvestmentProperty requires: Concept Arrangement Pattern cm:RollForward with ifrs-smes:InvestmentProperty
125 | disclosure | disclosures:ReconciliationOfChangesInOtherProvisions Added detections:1 |  | Reconciliation of other provisions disclosures:ReconciliationOfChangesInOtherProvisions requires: Hypercube ifrs-smes:DisclosureOfOtherProvisionsTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:OtherProvisions Axis ifrs-smes:ClassesOfProvisionsAxis 1 instance: In network [318] Notes - Provision for Warranty Obligations: ifrs-smes:DisclosureOfOtherProvisionsTable is presented ifrs-smes:ClassesOfProvisionsAxis is presented Detected block Other provisions at beginning of period [RollForward] with ifrs-smes:OtherProvisions
126 | disclosure | disclosures:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligation Added detections:1 |  | Reconciliation of changes in present value of defined benefit obligation disclosures:ReconciliationOfChangesInPresentValueOfDefinedBenefitObligation requires: Hypercube ifrs-smes:DisclosureOfDefinedBenefitPlansTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:DefinedBenefitObligationAtPresentValue Axis ifrs-smes:DefinedBenefitPlansAxis 1 instance: In network [319.1] Notes - Employee Benefit Obligation - Long-service Payments: ifrs-smes:DisclosureOfDefinedBenefitPlansTable is presented ifrs-smes:DefinedBenefitPlansAxis is presented Detected block Defined benefit obligation, at present value at beginning of period [RollForward] with ifrs-smes:DefinedBenefitObligationAtPresentValue
127 | disclosure | disclosures:ReconciliationOfChangesInPropertyPlantAndEquipment Added detections:1 |  | Reconciliation of changes in property, plant, and equipment disclosures:ReconciliationOfChangesInPropertyPlantAndEquipment requires: Hypercube ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:PropertyPlantAndEquipment Axis ifrs-smes:ClassesOfPropertyPlantAndEquipmentAxis 1 instance: In network [313] Notes - Property, plant and equipment: ifrs-smes:DisclosureOfPropertyPlantAndEquipmentTable is presented ifrs-smes:ClassesOfPropertyPlantAndEquipmentAxis is presented Detected block Property, plant and equipment at beginning of period [RollForward] with ifrs-smes:PropertyPlantAndEquipment
128 | disclosure | disclosures:ReconciliationOfInvestmentProperty Added detections:0 |  | Reconciliation of investment property disclosures:ReconciliationOfInvestmentProperty requires: Hypercube ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis disclosure-equivalentTextblock ifrs-smes:DisclosureOfReconciliationOfInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairmentExplanatory Axis ifrs-smes:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
129 | disclosure | disclosures:ReconciliationOfNumberOfSharesOutstanding Added detections:0 |  | Reconciliation of share capital outstanding disclosures:ReconciliationOfNumberOfSharesOutstanding requires: Hypercube ifrs-smes:DisclosureOfClassesOfShareCapitalTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:NumberOfSharesOutstanding Axis ifrs-smes:ClassesOfShareCapitalAxis
130 | disclosure | disclosures:ReconciliationOfReimbursementRightsAtFairValue Added detections:0 |  | Reconciliation of reimbursement rights at fair value disclosures:ReconciliationOfReimbursementRightsAtFairValue requires: Hypercube ifrs-smes:DisclosureOfDefinedBenefitPlansTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:ReimbursementRightsAtFairValue Axis ifrs-smes:DefinedBenefitPlansAxis
131 | disclosure | disclosures:RelatedParty Added detections:1 |  | Related party disclosures:RelatedParty requires: Concept Arrangement Pattern cm:Set with ifrs-smes:NameOfParentEntity disclosure-equivalentTextblock ifrs-smes:DisclosureOfRelatedPartyExplanatory 1 instance: In network [326.0] Notes - Related Party Transactions: Detected block Related party explanitory [text block] [Level1TextBlock] with ifrs-smes:DisclosureOfRelatedPartyExplanatory
132 | disclosure | disclosures:RelatedPartyTransactionInformation Added detections:1 |  | Related party transaction information disclosures:RelatedPartyTransactionInformation requires: Hypercube ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfTransactionsWithRelatedParty Axis ifrs-smes:CategoriesOfRelatedPartiesAxis 1 instance: In network [326.2] Notes - Related Party Transactions with Associate: ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesTable is presented ifrs-smes:CategoriesOfRelatedPartiesAxis is presented Detected block Transaction information [set] [Set] with report:TransactionInformationSet
133 | disclosure | disclosures:RelatedPartyTransactions Added detections:0 |  | Related party transactions disclosures:RelatedPartyTransactions requires: Hypercube ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesTable Concept Arrangement Pattern cm:Set with ifrs-smes:PurchasesOfGoodsRelatedPartyTransactions Axis ifrs-smes:CategoriesOfRelatedPartiesAxis
134 | disclosure | disclosures:ReservesWithinEquity Added detections:0 |  | Reserves within equity disclosures:ReservesWithinEquity requires: Hypercube ifrs-smes:DisclosureOfReservesWithinEquityTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureAndPurposeOfReservesWithinEquity disclosure-equivalentTextblock ifrs-smes:DisclosureOfReservesAndOtherEquityInterestExplanatory Axis ifrs-smes:ReservesWithinEquityAxis
135 | disclosure | disclosures:Revenue Added detections:0 |  | Revenue disclosures:Revenue requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfRevenueExplanatory
136 | disclosure | disclosures:ShareCapitalReservesAndOtherEquityInterest Added detections:0 |  | Share capital, reserves, and other equity interest. disclosures:ShareCapitalReservesAndOtherEquityInterest requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfOtherEquityInterest disclosure-equivalentTextblock ifrs-smes:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
137 | disclosure | disclosures:ShareOptionsExercisable Added detections:0 |  | Share options exercisable disclosures:ShareOptionsExercisable requires: Concept Arrangement Pattern cm:Set with ifrs-smes:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement
138 | disclosure | disclosures:SharebasedPaymentArrangements Added detections:0 |  | Share-based payment arrangements disclosures:SharebasedPaymentArrangements requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfSharebasedPaymentArrangementsExplanatory
139 | disclosure | disclosures:SharebasedPaymentsOtherInformation Added detections:0 |  | Share-based payments other information disclosures:SharebasedPaymentsOtherInformation requires: Concept Arrangement Pattern cm:Set with ifrs-smes:DisclosureOfDeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPaymentsExplanatory
140 | disclosure | disclosures:StatementOfCashFlowsDirectMethod Added detections:0 |  | Statement of Cash Flows Direct Method disclosures:StatementOfCashFlowsDirectMethod requires: Concept Arrangement Pattern cm:Component disclosure disclosures:NetIncreaseDecreaseInCashAndCashEquivalentsDirectMethodRollUp disclosure disclosures:CashAndCashEquivalentsRollForward Concept ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices Concept ifrs-smes:PaymentsToSuppliersForGoodsAndServices
141 | disclosure | disclosures:StatementOfCashFlowsIndirectMethod Added detections:2 |  | Statement of Cash Flows Indirect Method disclosures:StatementOfCashFlowsIndirectMethod requires: Concept Arrangement Pattern cm:Component disclosure disclosures:NetIncreaseDecreaseInCashAndCashEquivalentsDirectMethodRollUp disclosure disclosures:CashAndCashEquivalentsRollForward disclosure-neverContainsConcept ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices disclosure-neverContainsConcept ifrs-smes:PaymentsToSuppliersForGoodsAndServices 2 instances: In network [150] Statement of cash flows: [150] Statement of cash flows (implied) is a component ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents is presented Detected block Increase (decrease) in cash and cash equivalents [RollUp] with ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents Detected block Cash and cash equivalents at beginning of period [RollForward] with ifrs-smes:CashAndCashEquivalents In network [150] Statement of cash flows: [150] Statement of cash flows (implied) is a component ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents is presented Detected block Increase (decrease) in cash and cash equivalents [RollUp] with ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents Detected block Cash and cash equivalents at beginning of period [RollForward] with ifrs-smes:CashAndCashEquivalents
142 | disclosure | disclosures:StatementOfChangesInEquity Added detections:1 |  | Statement of changes in equity disclosures:StatementOfChangesInEquity requires: Hypercube ifrs-smes:StatementOfChangesInEquityTable Concept Arrangement Pattern cm:RollForward with ifrs-smes:Equity Axis ifrs-smes:ComponentsOfEquityAxis 1 instance: In network [140] Statement of changes in equity: ifrs-smes:StatementOfChangesInEquityTable is presented ifrs-smes:ComponentsOfEquityAxis is presented Detected block Equity at beginning of period [RollForward] with ifrs-smes:Equity
143 | disclosure | disclosures:StatementOfComplianceWithIFRSforSMEs Added detections:1 |  | Statement of compliance with IFRS for SMEs disclosures:StatementOfComplianceWithIFRSforSMEs requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:StatementOfIFRSCompliance 1 instance: In network [220] Notes - Basis of Presentation: Detected block Statement of IFRS Compliance [Level1TextBlock] with ifrs-smes:StatementOfIFRSCompliance
144 | disclosure | disclosures:StatementOfFinancialPositionClassified Added detections:1 |  | Statement of Financial Position Classified disclosures:StatementOfFinancialPositionClassified requires: Concept Arrangement Pattern cm:Component disclosure disclosures:AssetsRollUp disclosure disclosures:EquityAndLiabilitiesRollUp Concept ifrs-smes:CurrentAssets Concept ifrs-smes:CurrentLiabilities 1 instance: In network [130] Balance Sheet: [130] Balance Sheet (implied) is a component ifrs-smes:CurrentAssets is presented ifrs-smes:CurrentLiabilities is presented Detected block Total assets [RollUp] with ifrs-smes:Assets Detected block Total equity and liabilities [RollUp] with ifrs-smes:EquityAndLiabilities
145 | disclosure | disclosures:StatementOfFinancialPositionOrderOfLiqudity Added detections:0 |  | Statement of Financial Position Order of Liquidity disclosures:StatementOfFinancialPositionOrderOfLiqudity requires: Concept Arrangement Pattern cm:Component disclosure disclosures:AssetsRollUp disclosure disclosures:EquityAndLiabilitiesRollUp disclosure-neverContainsConcept ifrs-smes:CurrentAssets disclosure-neverContainsConcept ifrs-smes:CurrentLiabilities
146 | disclosure | disclosures:StatementOfIncomeByFunction Added detections:1 |  | Statement of Income by Function disclosures:StatementOfIncomeByFunction requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:ComprehensiveIncome OR: ifrs-smes:ProfitLoss Concept ifrs-smes:CostOfSales 1 instance: In network [120] Income statement, by function: ifrs-smes:CostOfSales is presented Detected block Profit (loss) [RollUp] with ifrs-smes:ProfitLoss
147 | disclosure | disclosures:StatementOfIncomeByNature Added detections:0 |  | Statement of Income by Nature disclosures:StatementOfIncomeByNature requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:ProfitLoss disclosure-neverContainsConcept ifrs-smes:CostOfSales
148 | disclosure | disclosures:StatementOfOtherComprehensiveIncomeBeforeTax Added detections:0 |  | Statement of Other Comprehensive Income, Before Tax Roll Up disclosures:StatementOfOtherComprehensiveIncomeBeforeTax requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:ComprehensiveIncome Concept ifrs-smes:OtherComprehensiveIncome Concept ifrs-smes:ProfitLoss Concept ifrs-smes:OtherComprehensiveIncomeBeforeTax Concept ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
149 | disclosure | disclosures:StatementOfOtherComprehensiveIncomeNetOfTax Added detections:1 |  | Statement of Other Comprehensive Income, Net of Tax Roll Up disclosures:StatementOfOtherComprehensiveIncomeNetOfTax requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:ComprehensiveIncome Concept ifrs-smes:OtherComprehensiveIncome Concept ifrs-smes:ProfitLoss disclosure-neverContainsConcept ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome 1 instance: In network [125] Statement of comprehensive income: ifrs-smes:ProfitLoss is presented ifrs-smes:OtherComprehensiveIncome is presented Detected block Total comprehensive income [RollUp] with ifrs-smes:ComprehensiveIncome
150 | disclosure | disclosures:SubclassificationsOfCashAndCashEquivalents Added detections:0 |  | Subclassifications of cash and cash equivalents disclosures:SubclassificationsOfCashAndCashEquivalents requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:CashAndCashEquivalents
151 | disclosure | disclosures:SubclassificationsOfIntangibleAssetsAndGoodwill Added detections:0 |  | Subclassifications of intangible assets and goodwill disclosures:SubclassificationsOfIntangibleAssetsAndGoodwill requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:IntangibleAssetsAndGoodwill
152 | disclosure | disclosures:SubclassificationsOfInventories Added detections:1 |  | Subclassifications of inventories disclosures:SubclassificationsOfInventories requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:Inventories 1 instance: In network [311] Notes - Disaggregation of Inventories: Detected block Current inventories [RollUp] with ifrs-smes:Inventories
153 | disclosure | disclosures:SubclassificationsOfLegalProceedingsProvision Added detections:0 |  | Subclassifications of legal proceedings provision disclosures:SubclassificationsOfLegalProceedingsProvision requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:LegalProceedingsProvision
154 | disclosure | disclosures:SubclassificationsOfMiscellaneousOtherProvisions Added detections:0 |  | Subclassifications of miscelleneous other provisions disclosures:SubclassificationsOfMiscellaneousOtherProvisions requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:MiscellaneousOtherProvisions
155 | disclosure | disclosures:SubclassificationsOfNoncurrentPayables Added detections:0 |  | Subclassifications of noncurrent payables disclosures:SubclassificationsOfNoncurrentPayables requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:NoncurrentPayables
156 | disclosure | disclosures:SubclassificationsOfNoncurrentReceivables Added detections:0 |  | Subclassifications of noncurrent receivables disclosures:SubclassificationsOfNoncurrentReceivables requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:NoncurrentReceivables
157 | disclosure | disclosures:SubclassificationsOfOnerousContractsProvision Added detections:0 |  | Subclassifications of onerous contracts provision disclosures:SubclassificationsOfOnerousContractsProvision requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:OnerousContractsProvision
158 | disclosure | disclosures:SubclassificationsOfOtherProvisions Added detections:0 |  | Subclassifications of other provisions disclosures:SubclassificationsOfOtherProvisions requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:OtherProvisions
159 | disclosure | disclosures:SubclassificationsOfOtherReserves Added detections:0 |  | Subclassifications of other reserves disclosures:SubclassificationsOfOtherReserves requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:OtherReserves
160 | disclosure | disclosures:SubclassificationsOfPropertyPlantAndEquipment Added detections:0 |  | Subclassifications of property, plant and equipment disclosures:SubclassificationsOfPropertyPlantAndEquipment requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:PropertyPlantAndEquipment
161 | disclosure | disclosures:SubclassificationsOfRefundsProvision Added detections:0 |  | Subclassifications of refunds provision disclosures:SubclassificationsOfRefundsProvision requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:RefundsProvision
162 | disclosure | disclosures:SubclassificationsOfRestructuringProvision Added detections:0 |  | Subclassifications of restructuring provision disclosures:SubclassificationsOfRestructuringProvision requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:RestructuringProvision
163 | disclosure | disclosures:SubclassificationsOfTradeAndOtherCurrentPayables Added detections:0 |  | Subclassifications of trade and other current payables disclosures:SubclassificationsOfTradeAndOtherCurrentPayables requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:TradeAndOtherCurrentPayables
164 | disclosure | disclosures:SubclassificationsOfTradeAndOtherCurrentReceivables Added detections:1 |  | Subclassifications of trade and other current receivables disclosures:SubclassificationsOfTradeAndOtherCurrentReceivables requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:TradeAndOtherCurrentReceivables 1 instance: In network [310] Notes - Disaggregation of Trade and Other Receivables: Detected block Trade and other current receivables [RollUp] with ifrs-smes:TradeAndOtherCurrentReceivables
165 | disclosure | disclosures:SubclassificationsOfTradeAndOtherPayables Added detections:0 |  | Subclassifications of trade and other payables disclosures:SubclassificationsOfTradeAndOtherPayables requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:TradeAndOtherPayables
166 | disclosure | disclosures:SubclassificationsOfTradeAndOtherReceivables Added detections:0 |  | Subclassifications of trade and other receivables disclosures:SubclassificationsOfTradeAndOtherReceivables requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:TradeAndOtherReceivables
167 | disclosure | disclosures:SubclassificationsOfWarrantyProvision Added detections:1 |  | Subclassifications of warranty provision disclosures:SubclassificationsOfWarrantyProvision requires: Concept Arrangement Pattern cm:RollUp with ifrs-smes:WarrantyProvision 1 instance: In network [318.1] Notes - Provision for Warranty Obligations - Current and Noncurrent: Detected block Total warranty provision [RollUp] with ifrs-smes:WarrantyProvision
168 | disclosure | disclosures:SummaryOfSignificantAccountingPolicies Added detections:0 |  | Summary of significant accounting policies disclosures:SummaryOfSignificantAccountingPolicies requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory
169 | disclosure | disclosures:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredits Added detections:1 |  | Temporary differences, unused tax losses, and unused tax credits disclosures:TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCredits requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory 1 instance: In network [315.1] Notes - Deferred Tax Explanitory: Detected block Temporary difference, unused tax losses and unused tax credits [text block] [Level1TextBlock] with ifrs-smes:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
170 | disclosure | disclosures:TerminationBenefits Added detections:0 |  | Termination benefits disclosures:TerminationBenefits requires: Hypercube ifrs-smes:DisclosureOfTerminationBenefitsTable Concept Arrangement Pattern cm:Set with ifrs-smes:DescriptionOfNatureOfTerminationBenefits disclosure-equivalentTextblock ifrs-smes:DisclosureOfTerminationBenefitsExplanatory Axis ifrs-smes:CategoriesOfTerminationBenefitsAxis
171 | disclosure | disclosures:TermsAndConditionsOfSharebasedPaymentArrangement Added detections:0 |  | Terms and conditions of share-based payment arrangements disclosures:TermsAndConditionsOfSharebasedPaymentArrangement requires: Hypercube ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementTable Concept Arrangement Pattern cm:Set with ifrs-smes:ExplanationOfShareOptionsInSharebasedPaymentArrangement disclosure-equivalentTextblock ifrs-smes:DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory Axis ifrs-smes:TypesOfSharebasedPaymentArrangementsAxis
172 | disclosure | disclosures:TransactionsBetweenRelatedParties Added detections:0 |  | Transactions between related parties disclosures:TransactionsBetweenRelatedParties requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
173 | disclosure | disclosures:UncertaintiesOfEntitysAbilityToContinueAsGoingConcern Added detections:0 |  | Uncertainties of entity ability to continue as going concern disclosures:UncertaintiesOfEntitysAbilityToContinueAsGoingConcern requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfUncertaintiesOfEntitysAbilityToContinueAsGoingConcern
174 | disclosure | disclosures:VoluntaryChangeInAccountingPolicy Added detections:0 |  | Voluntary change in accounting policy disclosures:VoluntaryChangeInAccountingPolicy requires: Concept Arrangement Pattern cm:TextBlock with ifrs-smes:DescriptionOfVoluntaryChangeInAccountingPolicy
175 | disclosure | disclosures:WeightedAverageExercisePricesOfShareOptions Added detections:0 |  | Weighted average exercise prices of share options disclosures:WeightedAverageExercisePricesOfShareOptions requires: Concept Arrangement Pattern cm:RollForwardInfo with ifrs-smes:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement

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

- When all intervening facts have been checked by consistency rules these are are in green
- Rules with inconsistent facts in red
- Rules that were not evaluated, because they had no facts to bind, in yellow
- Derivation rules (if any) that have derived (imputed) facts which have not been checked are in blue

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