[822390A] Notes - Financial instruments

Block Pivots (one per detected block)
Network	[822390A] Notes - Financial instruments (http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390A)
Table	(implied)

Block Pivots (one per detected block)

Network

(http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390A)

Table

(implied)

Concept arrangement pattern: Disclosure of financial instruments [text block] [Level1TextBlock]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)
Unit: null

Concept arrangement pattern: Disclosure of transferred financial assets that are not derecognised in their entirety [text block] [Level1TextBlock]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)
Unit: null

Concept arrangement pattern: Disclosure of financial assets [text block] [Level1TextBlock]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)
Unit: null

Concept arrangement pattern: Disclosure of hedge accounting [text block] [Level1TextBlock]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)
Unit: null

Concept arrangement pattern: Disclosure of detailed information about hedges [text block] [Level1TextBlock]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)
Unit: null

Concept arrangement pattern: Categories of financial assets and financial liabilities [set] [Set]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)
Unit: iso4217:USD

Concept arrangement pattern: Disclosure of financial instruments [set] [Set]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)

Concept arrangement pattern: Financial assets pledged or in default [set] [Set]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)

Concept arrangement pattern: Cash flow hedge information [set] [Set]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)

Concept arrangement pattern: Gains (losses) on financial instruments [set] [Set]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)
Unit: iso4217:USD

Concept arrangement pattern: Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [set] [Set]
Entity: AAAAAAAAAA (http://xbrlsite.com/id)
Unit: iso4217:USD

Component as one Pivot (ALL facts, but ignoring presentation hints)
Network	[822390A] Notes - Financial instruments (http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390A)
Table	(implied)

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

Network

[822390A] Notes - Financial instruments

(http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390A)

Table

(implied)

Entity: AAAAAAAAAA (http://xbrlsite.com/id)

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	[822390A] Notes - Financial instruments (http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390A)
Table	(implied)

Fact Table

Network

[822390A] Notes - Financial instruments

(http://luca.pacioli.ai/report/role/ifrs_for_smes_2024-03-27_role-822390A)

Table

(implied)

#	Block	Reporting Entity [Aspect]	Period [Aspect]	Concept [Aspect]	Noncore Dimensions	Fact Value	Unit	Rounding	Origin
1	Disclosure of financial instruments [text block] [Level1TextBlock]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Disclosure of financial instruments [text block]	null	<p>Text Block</p>			Reported
2	Disclosure of transferred financial assets that are not derecognised in their entirety [text block] [Level1TextBlock]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Disclosure of transferred financial assets that are not derecognised in their entirety [text block]	null	<p>Text Block</p>			Reported
3	Disclosure of financial assets [text block] [Level1TextBlock]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Disclosure of financial assets [text block]	null	<p>Text Block</p>			Reported
4	Disclosure of hedge accounting [text block] [Level1TextBlock]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Disclosure of hedge accounting [text block]	null	<p>Text Block</p>			Reported
5	Disclosure of detailed information about hedges [text block] [Level1TextBlock]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Disclosure of detailed information about hedges [text block]	null	Text Block			Reported
6	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2023-12-31	Financial assets at fair value through profit or loss	null	0	iso4217:USD	INF	Reported
7	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Financial assets at fair value through profit or loss	null	0	iso4217:USD	INF	Reported
8	Gains (losses) on financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on financial assets at fair value through profit or loss	null	0	iso4217:USD	INF	Reported
9	Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Interest income for financial assets not at fair value through profit or loss	null	0	iso4217:USD	INF	Reported
10	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2023-12-31	Financial assets that are debt instruments, at amortised cost	null	0	iso4217:USD	INF	Reported
11	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Financial assets that are debt instruments, at amortised cost	null	0	iso4217:USD	INF	Reported
12	Gains (losses) on financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on financial liabilities at fair value through profit or loss	null	0	iso4217:USD	INF	Reported
13	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on hedging instrument, fair value hedges	null	0	iso4217:USD	INF	Reported
14	Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Interest expense for financial liabilities not at fair value through profit or loss	null	0	iso4217:USD	INF	Reported
15	Disclosure of financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Description of basis and assumptions to determine fair value	null	String			Reported
16	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2023-12-31	Financial assets that are equity instruments, at cost	null	0	iso4217:USD	INF	Reported
17	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Financial assets that are equity instruments, at cost	null	0	iso4217:USD	INF	Reported
18	Gains (losses) on financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on financial assets at amortised cost	null	0	iso4217:USD	INF	Reported
19	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on hedged item attributable to hedged risk, fair value hedges	null	0	iso4217:USD	INF	Reported
20	Disclosure of financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort	null	String			Reported
21	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Description of periods when cash flows expected to occur	null	String			Reported
22	Disclosure of financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Financial assets whose fair value is no longer available or is not available without undue cost or effort	null	0	iso4217:USD	INF	Reported
23	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2023-12-31	Financial liabilities at fair value through profit or loss	null	0	iso4217:USD	INF	Reported
24	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Financial liabilities at fair value through profit or loss	null	0	iso4217:USD	INF	Reported
25	Gains (losses) on financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on financial liabilities at amortised cost	null	0	iso4217:USD	INF	Reported
26	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Description of periods when cash flows affect profit or loss	null	String			Reported
27	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2023-12-31	Financial liabilities at amortised cost	null	0	iso4217:USD	INF	Reported
28	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Financial liabilities at amortised cost	null	0	iso4217:USD	INF	Reported
29	Disclosure of financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Financial liabilities whose fair value is no longer available or is not available without undue cost or effort	null	0	iso4217:USD	INF	Reported
30	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur	null	String			Reported
31	Disclosure of financial instruments [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Description of reasons why reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort	null	String			Reported
32	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2023-12-31	Loan commitments, at cost	null	0	iso4217:USD	INF	Reported
33	Categories of financial assets and financial liabilities [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Loan commitments, at cost	null	0	iso4217:USD	INF	Reported
34	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on cash flow hedges, net of tax	null	0	iso4217:USD	INF	Reported
35	Financial assets pledged or in default [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Financial assets pledged as collateral for liabilities or contingent liabilities	null	0	iso4217:USD	INF	Reported
36	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on cash flow hedges, before tax	null	0	iso4217:USD	INF	Reported
37	Financial assets pledged or in default [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities	null	String			Reported
38	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Reclassification adjustments on cash flow hedges, net of tax	null	0	iso4217:USD	INF	Reported
39	Financial assets pledged or in default [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable	null	String			Reported
40	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Reclassification adjustments on cash flow hedges, before tax	null	0	iso4217:USD	INF	Reported
41	Cash flow hedge information [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss	null	0	iso4217:USD	INF	Reported
42	Financial assets pledged or in default [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-12-31	Loans payable in breach of terms or default	null	0	iso4217:USD	INF	Reported
43	Financial assets pledged or in default [set] [Set]	AAAAAAAAAA (http://xbrlsite.com/id)	2024-01-01 to 2024-12-31	Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue	null	String			Reported

Block

Reporting Entity [Aspect]

Period [Aspect]

Concept [Aspect]

Fact Value

Unit

Rounding

Parenthetical Explanations

Origin

Disclosure of financial instruments [text block] [Level1TextBlock]

AAAAAAAAAA (http://xbrlsite.com/id)

2024-01-01 to 2024-12-31

Disclosure of financial instruments [text block]

Text Block

#	Label	Report Element Class	Period Type	Balance	Name
1	Financial instruments [abstract]	Abstract			report:FinancialInstrumentsAbstract
2	Disclosure of financial instruments [text block]	Concept (dtr-types:xmlNodesItemType)	duration		ifrs-smes:DisclosureOfFinancialInstrumentsExplanatory
3	Disclosure of transferred financial assets that are not derecognised in their entirety [text block]	Concept (dtr-types:xmlNodesItemType)	duration		ifrs-smes:DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
4	Disclosure of financial assets [text block]	Concept (dtr-types:xmlNodesItemType)	duration		ifrs-smes:DisclosureOfFinancialAssetsExplanatory
5	Disclosure of hedge accounting [text block]	Concept (dtr-types:xmlNodesItemType)	duration		ifrs-smes:DisclosureOfHedgeAccountingExplanatory
6	Disclosure of detailed information about hedges [text block]	Concept (dtr-types:xmlNodesItemType)	duration		ifrs-smes:DisclosureOfDetailedInformationAboutHedgesExplanatory
7	Categories of financial assets and financial liabilities [set]	Abstract			ifrs-smes:CategoriesOfFinancialAssetsAndFinancialLiabilitiesAbstract
8	Financial assets at fair value through profit or loss	Concept (Monetary)	instant	debit	ifrs-smes:FinancialAssetsAtFairValueThroughProfitOrLoss
9	Financial assets that are debt instruments, at amortised cost	Concept (Monetary)	instant	debit	ifrs-smes:FinancialAssetsThatAreDebtInstrumentsAtCost
10	Financial assets that are equity instruments, at cost	Concept (Monetary)	instant	debit	ifrs-smes:FinancialAssetsThatAreEquityInstrumentsAtCost
11	Financial liabilities at fair value through profit or loss	Concept (Monetary)	instant	credit	ifrs-smes:FinancialLiabilitiesAtFairValueThroughProfitOrLoss
12	Financial liabilities at amortised cost	Concept (Monetary)	instant	credit	ifrs-smes:FinancialLiabilitiesAtAmortisedCost
13	Loan commitments, at cost	Concept (Monetary)	instant	credit	ifrs-smes:LoanCommitmentsAtCost
14	Disclosure of financial instruments [set]	Abstract			report:DisclosureOfFinancialInstrumentsSet
15	Description of basis and assumptions to determine fair value	Concept (String)	duration		ifrs-smes:MethodsAndAssumptionsToDetermineFairValueOfFinancialAssetsAndFinancialLiabilities
16	Statement that reliable measure of fair value for financial instruments that would otherwise be measured at fair value through profit or loss is no longer available or is not available without undue cost or effort	Concept (String)	duration		ifrs-smes:StatementThatReliableMeasureOfFairValueForFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
17	Financial assets whose fair value is no longer available or is not available without undue cost or effort	Concept (Monetary)	instant	debit	ifrs-smes:FinancialAssetsWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
18	Financial liabilities whose fair value is no longer available or is not available without undue cost or effort	Concept (Monetary)	instant	credit	ifrs-smes:FinancialLiabilitiesWhoseFairValueIsNoLongerAvailableOrIsNotAvailableWithoutUndueCostOrEffort
19	Description of reasons why reliable fair value measurement of financial instruments that would otherwise be measured at fair value through profit or loss would involve undue cost or effort	Concept (String)	duration		ifrs-smes:DescriptionOfReasonsWhyReliableFairValueMeasurementOfFinancialInstrumentsThatWouldOtherwiseBeMeasuredAtFairValueThroughProfitOrLossWouldInvolveUndueCostOrEffort
20	Financial assets pledged or in default [set]	Abstract			report:FinancialAssetsPledgedOrInDefaultSet
21	Financial assets pledged as collateral for liabilities or contingent liabilities	Concept (Monetary)	instant	debit	ifrs-smes:FinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
22	Description of terms and conditions of financial assets pledged as collateral for liabilities or contingent liabilities	Concept (String)	duration		ifrs-smes:DescriptionOfTermAndConditionsOfFinancialAssetsPledgedAsCollateralForLiabilitiesOrContingentLiabilities
23	Description of details of breaches of terms or defaults during period of principal, interest, sinking fund, or redemption terms of loans payable	Concept (String)	duration		ifrs-smes:DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable
24	Loans payable in breach of terms or default	Concept (Monetary)	instant	credit	ifrs-smes:LoansPayableInDefault
25	Explanation of whether breach of terms or default was remedied or terms of loans payable were renegotiated before financial statements were authorised for issue	Concept (String)	duration		ifrs-smes:DisclosureWhetherLoansPayableInDefaultRemediedOrTermsOfLoansPayableRenegotiatedBeforeAuthorisationForIssueOfFinancialStatements
26	Cash flow hedge information [set]	Abstract			report:CashFlowHedgeInformationSet
27	Gains (losses) on hedging instrument, fair value hedges	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnHedgingInstrument
28	Gains (losses) on hedged item attributable to hedged risk, fair value hedges	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnHedgedItemAttributableToHedgedRisk
29	Description of periods when cash flows expected to occur	Concept (String)	duration		ifrs-smes:DescriptionOfPeriodsWhenCashFlowsExpectedToOccur
30	Description of periods when cash flows affect profit or loss	Concept (String)	duration		ifrs-smes:DescriptionOfPeriodsWhenCashFlowsAffectProfitOrLoss
31	Description of forecast transactions for which hedge accounting had been used in previous period but which are no longer expected to occur	Concept (String)	duration		ifrs-smes:DescriptionOfForecastTransactionHedgeAccountingPreviouslyUsedButNoLongerExpectedToOccur
32	Gains (losses) on cash flow hedges, net of tax	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnCashFlowHedgesNetOfTax
33	Gains (losses) on cash flow hedges, before tax	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnCashFlowHedgesBeforeTax
34	Reclassification adjustments on cash flow hedges, net of tax	Concept (Monetary)	duration	debit	ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesNetOfTax
35	Reclassification adjustments on cash flow hedges, before tax	Concept (Monetary)	duration	debit	ifrs-smes:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax
36	Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss
37	Income, expense, gains or losses of financial instruments [set]	Abstract			ifrs-smes:IncomeExpenseGainsOrLossesOfFinancialInstrumentsAbstract
38	Gains (losses) on financial instruments [set]	Abstract			ifrs-smes:GainsLossesOnFinancialInstrumentsAbstract
39	Gains (losses) on financial assets at fair value through profit or loss	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss
40	Gains (losses) on financial liabilities at fair value through profit or loss	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss
41	Gains (losses) on financial assets at amortised cost	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnFinancialAssetsAtAmortisedCost
42	Gains (losses) on financial liabilities at amortised cost	Concept (Monetary)	duration	credit	ifrs-smes:GainsLossesOnFinancialLiabilitiesAtAmortisedCost
43	Interest income and interest expense for financial assets or financial liabilities not at fair value through profit or loss [set]	Abstract			ifrs-smes:InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract
44	Interest income for financial assets not at fair value through profit or loss	Concept (Monetary)	duration	credit	ifrs-smes:InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss
45	Interest expense for financial liabilities not at fair value through profit or loss	Concept (Monetary)	duration	debit	ifrs-smes:InterestExpenseForFinancialLiabilitiesNotAtFairValueThroughProfitOrLoss