Generated by Pacioli version 45d7c8c (updated 2 years, 8 months ago). Analysis at 2026-01-09T17:59:53+0000 for myAUDTaddress. Return to MAIN PAGE |

Type | Defined | Bound | Derived | OK | Fail
--- | --- | --- | --- | --- | ---
calculation | 97 | 276 | 0 | 276 | 0

#### Calculations

# | Type | Name |  | Rule Expression
--- | --- | --- | --- | ---
1 | calculation | ifrs-smes:Assets (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=CurrentAssets_2+NoncurrentAssets_1 2 instances: ifrs-smes:Assets[0] = ifrs-smes:CurrentAssets[0] + ifrs-smes:NoncurrentAssets[0] ifrs-smes:Assets[0] = ifrs-smes:CurrentAssets[0] + ifrs-smes:NoncurrentAssets[0]
2 | calculation | ifrs-smes:CurrentAssets (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=Inventories_9+(TradeAndOtherCurrentReceivables_8+(CurrentTaxAssetsCurrent_7+(CurrentBiologicalAssetsAtCost_6+(CurrentBiologicalAssetsAtFairValue_5+(OtherCurrentFinancialAssets_4+(OtherCurrentNonfinancialAssets_3+(CashAndCashEquivalents_2+CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral_1))))))) 2 instances: ifrs-smes:CurrentAssets[0] = ifrs-smes:Inventories[0] + ifrs-smes:TradeAndOtherCurrentReceivables[0] + ifrs-smes:CurrentTaxAssetsCurrent[0] + ifrs-smes:CurrentBiologicalAssetsAtCost[0] + ifrs-smes:CurrentBiologicalAssetsAtFairValue[0] + ifrs-smes:OtherCurrentFinancialAssets[0] + ifrs-smes:OtherCurrentNonfinancialAssets[0] + ifrs-smes:CashAndCashEquivalents[0] + ifrs-smes:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral[0] ifrs-smes:CurrentAssets[0] = ifrs-smes:Inventories[0] + ifrs-smes:TradeAndOtherCurrentReceivables[0] + ifrs-smes:CurrentTaxAssetsCurrent[0] + ifrs-smes:CurrentBiologicalAssetsAtCost[0] + ifrs-smes:CurrentBiologicalAssetsAtFairValue[0] + ifrs-smes:OtherCurrentFinancialAssets[0] + ifrs-smes:OtherCurrentNonfinancialAssets[0] + ifrs-smes:CashAndCashEquivalents[0] + ifrs-smes:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral[0]
3 | calculation | ifrs-smes:CurrentLiabilities (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=TradeAndOtherCurrentPayables_5+(CurrentTaxLiabilitiesCurrent_4+(CurrentProvisions_3+(OtherCurrentFinancialLiabilities_2+OtherCurrentNonfinancialLiabilities_1))) 2 instances: ifrs-smes:CurrentLiabilities[0] = ifrs-smes:TradeAndOtherCurrentPayables[0] + ifrs-smes:CurrentTaxLiabilitiesCurrent[0] + ifrs-smes:CurrentProvisions[0] + ifrs-smes:OtherCurrentFinancialLiabilities[0] + ifrs-smes:OtherCurrentNonfinancialLiabilities[0] ifrs-smes:CurrentLiabilities[0] = ifrs-smes:TradeAndOtherCurrentPayables[0] + ifrs-smes:CurrentTaxLiabilitiesCurrent[0] + ifrs-smes:CurrentProvisions[0] + ifrs-smes:OtherCurrentFinancialLiabilities[0] + ifrs-smes:OtherCurrentNonfinancialLiabilities[0]
4 | calculation | ifrs-smes:CurrentProvisions (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=CurrentProvisionsForEmployeeBenefits_2+OtherShorttermProvisions_1 2 instances: ifrs-smes:CurrentProvisions[0] = ifrs-smes:CurrentProvisionsForEmployeeBenefits[0] + ifrs-smes:OtherShorttermProvisions[0] ifrs-smes:CurrentProvisions[0] = ifrs-smes:CurrentProvisionsForEmployeeBenefits[0] + ifrs-smes:OtherShorttermProvisions[0]
5 | calculation | ifrs-smes:Equity (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=EquityAttributableToOwnersOfParent_2+NoncontrollingInterests_1 2 instances: ifrs-smes:Equity[0] = ifrs-smes:EquityAttributableToOwnersOfParent[0] + ifrs-smes:NoncontrollingInterests[0] ifrs-smes:Equity[0] = ifrs-smes:EquityAttributableToOwnersOfParent[0] + ifrs-smes:NoncontrollingInterests[0]
6 | calculation | ifrs-smes:EquityAndLiabilities (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=Liabilities_2+Equity_1 2 instances: ifrs-smes:EquityAndLiabilities[0] = ifrs-smes:Liabilities[0] + ifrs-smes:Equity[0] ifrs-smes:EquityAndLiabilities[0] = ifrs-smes:Liabilities[0] + ifrs-smes:Equity[0]
7 | calculation | ifrs-smes:EquityAttributableToOwnersOfParent (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=IssuedCapital_6+(RetainedEarnings_5+(SharePremium_4+(-TreasuryShares_3+(OtherEquityInterest_2+OtherReserves_1)))) 2 instances: ifrs-smes:EquityAttributableToOwnersOfParent[0] = ifrs-smes:IssuedCapital[0] + ifrs-smes:RetainedEarnings[0] + ifrs-smes:SharePremium[0] + - ifrs-smes:TreasuryShares[0] + ifrs-smes:OtherEquityInterest[0] + ifrs-smes:OtherReserves[0] ifrs-smes:EquityAttributableToOwnersOfParent[0] = ifrs-smes:IssuedCapital[0] + ifrs-smes:RetainedEarnings[0] + ifrs-smes:SharePremium[0] + - ifrs-smes:TreasuryShares[0] + ifrs-smes:OtherEquityInterest[0] + ifrs-smes:OtherReserves[0]
8 | calculation | ifrs-smes:Liabilities (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=CurrentLiabilities_2+NoncurrentLiabilities_1 2 instances: ifrs-smes:Liabilities[0] = ifrs-smes:CurrentLiabilities[0] + ifrs-smes:NoncurrentLiabilities[0] ifrs-smes:Liabilities[0] = ifrs-smes:CurrentLiabilities[0] + ifrs-smes:NoncurrentLiabilities[0]
9 | calculation | ifrs-smes:NoncurrentAssets (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=PropertyPlantAndEquipment_16+(InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis_15+(InvestmentProperty_14+(Goodwill_13+(IntangibleAssetsOtherThanGoodwill_12+(InvestmentsInAssociates_11+(InvestmentsInJointVentures_10+(NoncurrentBiologicalAssetsAtCost_9+(NoncurrentBiologicalAssetsAtFairValue_8+(NoncurrentReceivables_7+(NoncurrentInventories_6+(DeferredTaxAssets_5+(CurrentTaxAssetsNoncurrent_4+(OtherNoncurrentFinancialAssets_3+(OtherNoncurrentNonfinancialAssets_2+NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral_1)))))))))))))) 2 instances: ifrs-smes:NoncurrentAssets[0] = ifrs-smes:PropertyPlantAndEquipment[0] + ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis[0] + ifrs-smes:InvestmentProperty[0] + ifrs-smes:Goodwill[0] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:InvestmentsInAssociates[0] + ifrs-smes:InvestmentsInJointVentures[0] + ifrs-smes:NoncurrentBiologicalAssetsAtCost[0] + ifrs-smes:NoncurrentBiologicalAssetsAtFairValue[0] + ifrs-smes:NoncurrentReceivables[0] + ifrs-smes:NoncurrentInventories[0] + ifrs-smes:DeferredTaxAssets[0] + ifrs-smes:CurrentTaxAssetsNoncurrent[0] + ifrs-smes:OtherNoncurrentFinancialAssets[0] + ifrs-smes:OtherNoncurrentNonfinancialAssets[0] + ifrs-smes:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral[0] ifrs-smes:NoncurrentAssets[0] = ifrs-smes:PropertyPlantAndEquipment[0] + ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis[0] + ifrs-smes:InvestmentProperty[0] + ifrs-smes:Goodwill[0] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:InvestmentsInAssociates[0] + ifrs-smes:InvestmentsInJointVentures[0] + ifrs-smes:NoncurrentBiologicalAssetsAtCost[0] + ifrs-smes:NoncurrentBiologicalAssetsAtFairValue[0] + ifrs-smes:NoncurrentReceivables[0] + ifrs-smes:NoncurrentInventories[0] + ifrs-smes:DeferredTaxAssets[0] + ifrs-smes:CurrentTaxAssetsNoncurrent[0] + ifrs-smes:OtherNoncurrentFinancialAssets[0] + ifrs-smes:OtherNoncurrentNonfinancialAssets[0] + ifrs-smes:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral[0]
10 | calculation | ifrs-smes:NoncurrentLiabilities (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=NoncurrentPayables_6+(DeferredTaxLiabilities_5+(NoncurrentProvisions_4+(CurrentTaxLiabilitiesNoncurrent_3+(OtherNoncurrentFinancialLiabilities_2+OtherNoncurrentNonfinancialLiabilities_1)))) 2 instances: ifrs-smes:NoncurrentLiabilities[0] = ifrs-smes:NoncurrentPayables[0] + ifrs-smes:DeferredTaxLiabilities[0] + ifrs-smes:NoncurrentProvisions[0] + ifrs-smes:CurrentTaxLiabilitiesNoncurrent[0] + ifrs-smes:OtherNoncurrentFinancialLiabilities[0] + ifrs-smes:OtherNoncurrentNonfinancialLiabilities[0] ifrs-smes:NoncurrentLiabilities[0] = ifrs-smes:NoncurrentPayables[0] + ifrs-smes:DeferredTaxLiabilities[0] + ifrs-smes:NoncurrentProvisions[0] + ifrs-smes:CurrentTaxLiabilitiesNoncurrent[0] + ifrs-smes:OtherNoncurrentFinancialLiabilities[0] + ifrs-smes:OtherNoncurrentNonfinancialLiabilities[0]
11 | calculation | ifrs-smes:NoncurrentProvisions (in ifrs_for_smes_2024-03-27_role-210000) ok:2 failed:0 |  | total=NoncurrentProvisionsForEmployeeBenefits_2+OtherLongtermProvisions_1 2 instances: ifrs-smes:NoncurrentProvisions[0] = ifrs-smes:NoncurrentProvisionsForEmployeeBenefits[0] + ifrs-smes:OtherLongtermProvisions[0] ifrs-smes:NoncurrentProvisions[0] = ifrs-smes:NoncurrentProvisionsForEmployeeBenefits[0] + ifrs-smes:OtherLongtermProvisions[0]
12 | calculation | ifrs-smes:Assets (in ifrs_for_smes_2024-03-27_role-220000) ok:2 failed:0 |  | total=PropertyPlantAndEquipment_17+(InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis_16+(InvestmentProperty_15+(Goodwill_14+(IntangibleAssetsOtherThanGoodwill_13+(InvestmentsInAssociates_12+(InvestmentsInJointVentures_11+(CashAndCashEquivalents_10+(DeferredTaxAssets_9+(OtherFinancialAssets_8+(OtherNonfinancialAssets_7+(BiologicalAssetsAtCost_6+(BiologicalAssetsAtFairValue_5+(InventoriesTotal_4+(CurrentTaxAssets_3+(TradeAndOtherReceivables_2+NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral_1))))))))))))))) 2 instances: ifrs-smes:Assets[0] = ifrs-smes:PropertyPlantAndEquipment[0] + ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis[0] + ifrs-smes:InvestmentProperty[0] + ifrs-smes:Goodwill[0] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:InvestmentsInAssociates[0] + ifrs-smes:InvestmentsInJointVentures[0] + ifrs-smes:CashAndCashEquivalents[0] + ifrs-smes:DeferredTaxAssets[0] + ifrs-smes:OtherFinancialAssets[0] + ifrs-smes:OtherNonfinancialAssets[0] + ifrs-smes:BiologicalAssetsAtCost[0] + ifrs-smes:BiologicalAssetsAtFairValue[0] + ifrs-smes:InventoriesTotal[0] + ifrs-smes:CurrentTaxAssets[0] + ifrs-smes:TradeAndOtherReceivables[0] + ifrs-smes:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral[0] ifrs-smes:Assets[0] = ifrs-smes:PropertyPlantAndEquipment[0] + ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis[0] + ifrs-smes:InvestmentProperty[0] + ifrs-smes:Goodwill[0] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:InvestmentsInAssociates[0] + ifrs-smes:InvestmentsInJointVentures[0] + ifrs-smes:CashAndCashEquivalents[0] + ifrs-smes:DeferredTaxAssets[0] + ifrs-smes:OtherFinancialAssets[0] + ifrs-smes:OtherNonfinancialAssets[0] + ifrs-smes:BiologicalAssetsAtCost[0] + ifrs-smes:BiologicalAssetsAtFairValue[0] + ifrs-smes:InventoriesTotal[0] + ifrs-smes:CurrentTaxAssets[0] + ifrs-smes:TradeAndOtherReceivables[0] + ifrs-smes:NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral[0]
13 | calculation | ifrs-smes:Equity (in ifrs_for_smes_2024-03-27_role-220000) ok:2 failed:0 |  | total=EquityAttributableToOwnersOfParent_2+NoncontrollingInterests_1 2 instances: ifrs-smes:Equity[0] = ifrs-smes:EquityAttributableToOwnersOfParent[0] + ifrs-smes:NoncontrollingInterests[0] ifrs-smes:Equity[0] = ifrs-smes:EquityAttributableToOwnersOfParent[0] + ifrs-smes:NoncontrollingInterests[0]
14 | calculation | ifrs-smes:EquityAndLiabilities (in ifrs_for_smes_2024-03-27_role-220000) ok:2 failed:0 |  | total=Liabilities_2+Equity_1 2 instances: ifrs-smes:EquityAndLiabilities[0] = ifrs-smes:Liabilities[0] + ifrs-smes:Equity[0] ifrs-smes:EquityAndLiabilities[0] = ifrs-smes:Liabilities[0] + ifrs-smes:Equity[0]
15 | calculation | ifrs-smes:EquityAttributableToOwnersOfParent (in ifrs_for_smes_2024-03-27_role-220000) ok:2 failed:0 |  | total=IssuedCapital_6+(RetainedEarnings_5+(SharePremium_4+(-TreasuryShares_3+(OtherEquityInterest_2+OtherReserves_1)))) 2 instances: ifrs-smes:EquityAttributableToOwnersOfParent[0] = ifrs-smes:IssuedCapital[0] + ifrs-smes:RetainedEarnings[0] + ifrs-smes:SharePremium[0] + - ifrs-smes:TreasuryShares[0] + ifrs-smes:OtherEquityInterest[0] + ifrs-smes:OtherReserves[0] ifrs-smes:EquityAttributableToOwnersOfParent[0] = ifrs-smes:IssuedCapital[0] + ifrs-smes:RetainedEarnings[0] + ifrs-smes:SharePremium[0] + - ifrs-smes:TreasuryShares[0] + ifrs-smes:OtherEquityInterest[0] + ifrs-smes:OtherReserves[0]
16 | calculation | ifrs-smes:Liabilities (in ifrs_for_smes_2024-03-27_role-220000) ok:2 failed:0 |  | total=DeferredTaxLiabilities_6+(TradeAndOtherPayables_5+(OtherFinancialLiabilities_4+(Provisions_3+(OtherNonfinancialLiabilities_2+CurrentTaxLiabilities_1)))) 2 instances: ifrs-smes:Liabilities[0] = ifrs-smes:DeferredTaxLiabilities[0] + ifrs-smes:TradeAndOtherPayables[0] + ifrs-smes:OtherFinancialLiabilities[0] + ifrs-smes:Provisions[0] + ifrs-smes:OtherNonfinancialLiabilities[0] + ifrs-smes:CurrentTaxLiabilities[0] ifrs-smes:Liabilities[0] = ifrs-smes:DeferredTaxLiabilities[0] + ifrs-smes:TradeAndOtherPayables[0] + ifrs-smes:OtherFinancialLiabilities[0] + ifrs-smes:Provisions[0] + ifrs-smes:OtherNonfinancialLiabilities[0] + ifrs-smes:CurrentTaxLiabilities[0]
17 | calculation | ifrs-smes:Provisions (in ifrs_for_smes_2024-03-27_role-220000) ok:2 failed:0 |  | total=ProvisionsForEmployeeBenefits_2+OtherProvisions_1 2 instances: ifrs-smes:Provisions[0] = ifrs-smes:ProvisionsForEmployeeBenefits[0] + ifrs-smes:OtherProvisions[0] ifrs-smes:Provisions[0] = ifrs-smes:ProvisionsForEmployeeBenefits[0] + ifrs-smes:OtherProvisions[0]
18 | calculation | ifrs-smes:GrossProfit (in ifrs_for_smes_2024-03-27_role-310000) ok:1 failed:0 |  | total=Revenue_2+ -CostOfSales_1 1 instance: ifrs-smes:GrossProfit[0] = ifrs-smes:Revenue[0] + - ifrs-smes:CostOfSales[0]
19 | calculation | ifrs-smes:ProfitLoss (in ifrs_for_smes_2024-03-27_role-310000) ok:1 failed:0 |  | total=ProfitLossFromContinuingOperations_2+ProfitLossFromDiscontinuedOperations_1 1 instance: ifrs-smes:ProfitLoss[0] = ifrs-smes:ProfitLossFromContinuingOperations[0] + ifrs-smes:ProfitLossFromDiscontinuedOperations[0]
20 | calculation | ifrs-smes:ProfitLossBeforeTax (in ifrs_for_smes_2024-03-27_role-310000) ok:1 failed:0 |  | total=GrossProfit_9+(OtherIncome_8+(-DistributionCosts_7+(-AdministrativeExpense_6+(-OtherExpenseByFunction_5+(OtherGainsLosses_4+(FinanceIncome_3+(-FinanceCosts_2+ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_1))))))) 1 instance: ifrs-smes:ProfitLossBeforeTax[0] = ifrs-smes:GrossProfit[0] + ifrs-smes:OtherIncome[0] + - ifrs-smes:DistributionCosts[0] + - ifrs-smes:AdministrativeExpense[0] + - ifrs-smes:OtherExpenseByFunction[0] + ifrs-smes:OtherGainsLosses[0] + ifrs-smes:FinanceIncome[0] + - ifrs-smes:FinanceCosts[0] + ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod[0]
21 | calculation | ifrs-smes:ProfitLossFromContinuingOperations (in ifrs_for_smes_2024-03-27_role-310000) ok:1 failed:0 |  | total=ProfitLossBeforeTax_2+ -IncomeTaxExpenseContinuingOperations_1 1 instance: ifrs-smes:ProfitLossFromContinuingOperations[0] = ifrs-smes:ProfitLossBeforeTax[0] + - ifrs-smes:IncomeTaxExpenseContinuingOperations[0]
22 | calculation | ifrs-smes:ProfitLoss (in ifrs_for_smes_2024-03-27_role-320000) ok:1 failed:0 |  | total=ProfitLossFromContinuingOperations_2+ProfitLossFromDiscontinuedOperations_1 1 instance: ifrs-smes:ProfitLoss[0] = ifrs-smes:ProfitLossFromContinuingOperations[0] + ifrs-smes:ProfitLossFromDiscontinuedOperations[0]
23 | calculation | ifrs-smes:ProfitLossBeforeTax (in ifrs_for_smes_2024-03-27_role-320000) ok:1 failed:0 |  | total=Revenue_13+(OtherIncome_12+(OtherGainsLosses_11+(FinanceIncome_10+(-FinanceCosts_9+(ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_8+(-ChangesInInventoriesOfFinishedGoodsAndWorkInProgress_7+(OtherWorkPerformedByEntityAndCapitalised_6+(-RawMaterialsAndConsumablesUsed_5+(-EmployeeBenefitsExpense_4+(-DepreciationAndAmortisationExpense_3+(-ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_2+ -OtherExpenseByNature_1))))))))))) 1 instance: ifrs-smes:ProfitLossBeforeTax[0] = ifrs-smes:Revenue[0] + ifrs-smes:OtherIncome[0] + ifrs-smes:OtherGainsLosses[0] + ifrs-smes:FinanceIncome[0] + - ifrs-smes:FinanceCosts[0] + ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod[0] + - ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress[0] + ifrs-smes:OtherWorkPerformedByEntityAndCapitalised[0] + - ifrs-smes:RawMaterialsAndConsumablesUsed[0] + - ifrs-smes:EmployeeBenefitsExpense[0] + - ifrs-smes:DepreciationAndAmortisationExpense[0] + - ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss[0] + - ifrs-smes:OtherExpenseByNature[0]
24 | calculation | ifrs-smes:ProfitLossFromContinuingOperations (in ifrs_for_smes_2024-03-27_role-320000) ok:1 failed:0 |  | total=ProfitLossBeforeTax_2+ -IncomeTaxExpenseContinuingOperations_1 1 instance: ifrs-smes:ProfitLossFromContinuingOperations[0] = ifrs-smes:ProfitLossBeforeTax[0] + - ifrs-smes:IncomeTaxExpenseContinuingOperations[0]
25 | calculation | ifrs-smes:ComprehensiveIncome (in ifrs_for_smes_2024-03-27_role-410000) ok:12 failed:0 |  | total=ProfitLoss_2+OtherComprehensiveIncome_1 12 instances: ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0]
26 | calculation | ifrs-smes:OtherComprehensiveIncome (in ifrs_for_smes_2024-03-27_role-410000) ok:1 failed:0 |  | total=OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation_5+(OtherComprehensiveIncomeNetOfTaxCashFlowHedges_4+(OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans_3+(OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation_2+ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_1))) 1 instance: ifrs-smes:OtherComprehensiveIncome[0] = ifrs-smes:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation[0] + ifrs-smes:OtherComprehensiveIncomeNetOfTaxCashFlowHedges[0] + ifrs-smes:OtherComprehensiveIncomeNetOfTaxActuarialGainsLossesOnDefinedBenefitPlans[0] + ifrs-smes:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRevaluation[0] + ifrs-smes:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod[0]
27 | calculation | ifrs-smes:ComprehensiveIncome (in ifrs_for_smes_2024-03-27_role-420000) ok:12 failed:0 |  | total=ProfitLoss_2+OtherComprehensiveIncome_1 12 instances: ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0]
28 | calculation | ifrs-smes:OtherComprehensiveIncome (in ifrs_for_smes_2024-03-27_role-420000) ok:1 failed:0 |  | total=OtherComprehensiveIncomeBeforeTax_3+(-IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome_2+ -IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod_1) 1 instance: ifrs-smes:OtherComprehensiveIncome[0] = ifrs-smes:OtherComprehensiveIncomeBeforeTax[0] + - ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome[0] + - ifrs-smes:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethod[0]
29 | calculation | ifrs-smes:OtherComprehensiveIncomeBeforeTax (in ifrs_for_smes_2024-03-27_role-420000) ok:1 failed:0 |  | total=OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation_5+(OtherComprehensiveIncomeBeforeTaxCashFlowHedges_4+(OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans_3+(OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation_2+ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax_1))) 1 instance: ifrs-smes:OtherComprehensiveIncomeBeforeTax[0] = ifrs-smes:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation[0] + ifrs-smes:OtherComprehensiveIncomeBeforeTaxCashFlowHedges[0] + ifrs-smes:OtherComprehensiveIncomeBeforeTaxActuarialGainsLossesOnDefinedBenefitPlans[0] + ifrs-smes:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation[0] + ifrs-smes:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax[0]
30 | calculation | ifrs-smes:CashFlowsFromUsedInFinancingActivities (in ifrs_for_smes_2024-03-27_role-510000) ok:1 failed:0 |  | total=ProceedsFromIssuingShares_11+(ProceedsFromIssuingOtherEquityInstruments_10+(-PaymentsToAcquireOrRedeemEntitysShares_9+(-PaymentsOfOtherEquityInstruments_8+(ProceedsFromBorrowingsClassifiedAsFinancingActivities_7+(-RepaymentsOfBorrowingsClassifiedAsFinancingActivities_6+(-PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities_5+(-DividendsPaidClassifiedAsFinancingActivities_4+(-InterestPaidClassifiedAsFinancingActivities_3+(-IncomeTaxesPaidRefundClassifiedAsFinancingActivities_2+OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities_1))))))))) 1 instance: ifrs-smes:CashFlowsFromUsedInFinancingActivities[0] = ifrs-smes:ProceedsFromIssuingShares[0] + ifrs-smes:ProceedsFromIssuingOtherEquityInstruments[0] + - ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares[0] + - ifrs-smes:PaymentsOfOtherEquityInstruments[0] + ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities[0] + - ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities[0] + - ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities[0] + - ifrs-smes:DividendsPaidClassifiedAsFinancingActivities[0] + - ifrs-smes:InterestPaidClassifiedAsFinancingActivities[0] + - ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities[0] + ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities[0]
31 | calculation | ifrs-smes:CashFlowsFromUsedInInvestingActivities (in ifrs_for_smes_2024-03-27_role-510000) ok:1 failed:0 |  | total=CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_21+(-CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_20+(OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_19+(-OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_18+(OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities_17+(-OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities_16+(ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_15+(-PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_14+(ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_13+(-PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_12+(ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities_11+(-PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities_10+(-CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_9+(CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_8+(-CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities_7+(CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities_6+(DividendsReceivedClassifiedAsInvestingActivities_5+(-InterestPaidClassifiedAsInvestingActivities_4+(InterestReceivedClassifiedAsInvestingActivities_3+(-IncomeTaxesPaidRefundClassifiedAsInvestingActivities_2+OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_1))))))))))))))))))) 1 instance: ifrs-smes:CashFlowsFromUsedInInvestingActivities[0] = ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities[0] + - ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities[0] + ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities[0] + - ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities[0] + ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities[0] + - ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities[0] + ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities[0] + - ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities[0] + ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities[0] + - ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities[0] + ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities[0] + - ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities[0] + - ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities[0] + ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities[0] + - ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities[0] + ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities[0] + ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities[0] + - ifrs-smes:InterestPaidClassifiedAsInvestingActivities[0] + ifrs-smes:InterestReceivedClassifiedAsInvestingActivities[0] + - ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities[0] + ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities[0]
32 | calculation | ifrs-smes:CashFlowsFromUsedInOperatingActivities (in ifrs_for_smes_2024-03-27_role-510000) ok:1 failed:0 |  | total=ReceiptsFromSalesOfGoodsAndRenderingOfServices_16+(-PaymentsToSuppliersForGoodsAndServices_15+(ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue_14+(-PaymentsFromContractsHeldForDealingOrTradingPurpose_13+(ReceiptsFromContractsHeldForDealingOrTradingPurpose_12+(-DividendsPaidClassifiedAsOperatingActivities_11+(-PaymentsToAndOnBehalfOfEmployees_10+(ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits_9+(-PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits_8+(DividendsReceivedClassifiedAsOperatingActivities_7+(OtherCashReceiptsFromOperatingActivities_6+(-InterestPaidClassifiedAsOperatingActivities_5+(-OtherCashPaymentsFromOperatingActivities_4+(InterestReceivedClassifiedAsOperatingActivities_3+(-IncomeTaxesPaidRefundClassifiedAsOperatingActivities_2+OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities_1)))))))))))))) 1 instance: ifrs-smes:CashFlowsFromUsedInOperatingActivities[0] = ifrs-smes:ReceiptsFromSalesOfGoodsAndRenderingOfServices[0] + - ifrs-smes:PaymentsToSuppliersForGoodsAndServices[0] + ifrs-smes:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue[0] + - ifrs-smes:PaymentsFromContractsHeldForDealingOrTradingPurpose[0] + ifrs-smes:ReceiptsFromContractsHeldForDealingOrTradingPurpose[0] + - ifrs-smes:DividendsPaidClassifiedAsOperatingActivities[0] + - ifrs-smes:PaymentsToAndOnBehalfOfEmployees[0] + ifrs-smes:ReceiptsFromPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits[0] + - ifrs-smes:PaymentsForPremiumsAndClaimsAnnuitiesAndOtherPolicyBenefits[0] + ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities[0] + ifrs-smes:OtherCashReceiptsFromOperatingActivities[0] + - ifrs-smes:InterestPaidClassifiedAsOperatingActivities[0] + - ifrs-smes:OtherCashPaymentsFromOperatingActivities[0] + ifrs-smes:InterestReceivedClassifiedAsOperatingActivities[0] + - ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities[0] + ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities[0]
33 | calculation | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents (in ifrs_for_smes_2024-03-27_role-510000) ok:1 failed:0 |  | total=EffectOfExchangeRateChangesOnCashAndCashEquivalents_2+IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_1 1 instance: ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents[0] = ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents[0] + ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges[0]
34 | calculation | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges (in ifrs_for_smes_2024-03-27_role-510000) ok:1 failed:0 |  | total=CashFlowsFromUsedInOperatingActivities_3+(CashFlowsFromUsedInFinancingActivities_2+CashFlowsFromUsedInInvestingActivities_1) 1 instance: ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges[0] = ifrs-smes:CashFlowsFromUsedInOperatingActivities[0] + ifrs-smes:CashFlowsFromUsedInFinancingActivities[0] + ifrs-smes:CashFlowsFromUsedInInvestingActivities[0]
35 | calculation | ifrs-smes:AdjustmentsForReconcileProfitLoss (in ifrs_for_smes_2024-03-27_role-520000) ok:1 failed:0 |  | total=AdjustmentsForNoncashIncomeTaxExpense_22+(AdjustmentsForNoncashFinanceCosts_21+(AdjustmentsForIncomeTaxExpense_20+(AdjustmentsForFinanceCosts_19+(AdjustmentsForDecreaseIncreaseInInventories_18+(AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_17+(AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_16+(AdjustmentsForIncreaseDecreaseInTradeAccountPayable_15+(AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_14+(AdjustmentsForDepreciationAndAmortisationExpense_13+(AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_12+(AdjustmentsForProvisions_11+(AdjustmentsForUnrealisedForeignExchangeLossesGains_10+(AdjustmentsForSharebasedPayments_9+(AdjustmentsForFairValueGainsLosses_8+(-AdjustmentsForUndistributedProfitsOfAssociates_7+(AdjustmentsForNoncontrollingInterests_6+(-AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid_5+(OtherAdjustmentsForNoncashItems_4+(AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets_3+(OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow_2+OtherAdjustmentsToReconcileProfitLoss_1)))))))))))))))))))) 1 instance: ifrs-smes:AdjustmentsForReconcileProfitLoss[0] = ifrs-smes:AdjustmentsForNoncashIncomeTaxExpense[0] + ifrs-smes:AdjustmentsForNoncashFinanceCosts[0] + ifrs-smes:AdjustmentsForIncomeTaxExpense[0] + ifrs-smes:AdjustmentsForFinanceCosts[0] + ifrs-smes:AdjustmentsForDecreaseIncreaseInInventories[0] + ifrs-smes:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable[0] + ifrs-smes:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables[0] + ifrs-smes:AdjustmentsForIncreaseDecreaseInTradeAccountPayable[0] + ifrs-smes:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables[0] + ifrs-smes:AdjustmentsForDepreciationAndAmortisationExpense[0] + ifrs-smes:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss[0] + ifrs-smes:AdjustmentsForProvisions[0] + ifrs-smes:AdjustmentsForUnrealisedForeignExchangeLossesGains[0] + ifrs-smes:AdjustmentsForSharebasedPayments[0] + ifrs-smes:AdjustmentsForFairValueGainsLosses[0] + - ifrs-smes:AdjustmentsForUndistributedProfitsOfAssociates[0] + ifrs-smes:AdjustmentsForNoncontrollingInterests[0] + - ifrs-smes:AdjustmentsForAccruedIncomeExpensesNotYetReceivedPaid[0] + ifrs-smes:OtherAdjustmentsForNoncashItems[0] + ifrs-smes:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets[0] + ifrs-smes:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow[0] + ifrs-smes:OtherAdjustmentsToReconcileProfitLoss[0]
36 | calculation | ifrs-smes:CashFlowsFromUsedInFinancingActivities (in ifrs_for_smes_2024-03-27_role-520000) ok:1 failed:0 |  | total=ProceedsFromIssuingShares_11+(ProceedsFromIssuingOtherEquityInstruments_10+(-PaymentsToAcquireOrRedeemEntitysShares_9+(-PaymentsOfOtherEquityInstruments_8+(ProceedsFromBorrowingsClassifiedAsFinancingActivities_7+(-RepaymentsOfBorrowingsClassifiedAsFinancingActivities_6+(-PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities_5+(-DividendsPaidClassifiedAsFinancingActivities_4+(-InterestPaidClassifiedAsFinancingActivities_3+(-IncomeTaxesPaidRefundClassifiedAsFinancingActivities_2+OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities_1))))))))) 1 instance: ifrs-smes:CashFlowsFromUsedInFinancingActivities[0] = ifrs-smes:ProceedsFromIssuingShares[0] + ifrs-smes:ProceedsFromIssuingOtherEquityInstruments[0] + - ifrs-smes:PaymentsToAcquireOrRedeemEntitysShares[0] + - ifrs-smes:PaymentsOfOtherEquityInstruments[0] + ifrs-smes:ProceedsFromBorrowingsClassifiedAsFinancingActivities[0] + - ifrs-smes:RepaymentsOfBorrowingsClassifiedAsFinancingActivities[0] + - ifrs-smes:PaymentsOfFinanceLeaseLiabilitiesClassifiedAsFinancingActivities[0] + - ifrs-smes:DividendsPaidClassifiedAsFinancingActivities[0] + - ifrs-smes:InterestPaidClassifiedAsFinancingActivities[0] + - ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities[0] + ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities[0]
37 | calculation | ifrs-smes:CashFlowsFromUsedInInvestingActivities (in ifrs_for_smes_2024-03-27_role-520000) ok:1 failed:0 |  | total=CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_21+(-CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities_20+(OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_19+(-OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities_18+(OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities_17+(-OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities_16+(ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_15+(-PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_14+(ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities_13+(-PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_12+(ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities_11+(-PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities_10+(-CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_9+(CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities_8+(-CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities_7+(CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities_6+(DividendsReceivedClassifiedAsInvestingActivities_5+(-InterestPaidClassifiedAsInvestingActivities_4+(InterestReceivedClassifiedAsInvestingActivities_3+(-IncomeTaxesPaidRefundClassifiedAsInvestingActivities_2+OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_1))))))))))))))))))) 1 instance: ifrs-smes:CashFlowsFromUsedInInvestingActivities[0] = ifrs-smes:CashFlowsFromLosingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities[0] + - ifrs-smes:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities[0] + ifrs-smes:OtherCashReceiptsFromSalesOfEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities[0] + - ifrs-smes:OtherCashPaymentsToAcquireEquityOrDebtInstrumentsOfOtherEntitiesClassifiedAsInvestingActivities[0] + ifrs-smes:OtherCashReceiptsFromSalesOfInterestsInJointVenturesClassifiedAsInvestingActivities[0] + - ifrs-smes:OtherCashPaymentsToAcquireInterestsInJointVenturesClassifiedAsInvestingActivities[0] + ifrs-smes:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities[0] + - ifrs-smes:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities[0] + ifrs-smes:ProceedsFromSalesOfIntangibleAssetsClassifiedAsInvestingActivities[0] + - ifrs-smes:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities[0] + ifrs-smes:ProceedsFromOtherLongtermAssetsClassifiedAsInvestingActivities[0] + - ifrs-smes:PurchaseOfOtherLongtermAssetsClassifiedAsInvestingActivities[0] + - ifrs-smes:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities[0] + ifrs-smes:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities[0] + - ifrs-smes:CashPaymentsForFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities[0] + ifrs-smes:CashReceiptsFromFutureContractsForwardContractsOptionContractsAndSwapContractsClassifiedAsInvestingActivities[0] + ifrs-smes:DividendsReceivedClassifiedAsInvestingActivities[0] + - ifrs-smes:InterestPaidClassifiedAsInvestingActivities[0] + ifrs-smes:InterestReceivedClassifiedAsInvestingActivities[0] + - ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities[0] + ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities[0]
38 | calculation | ifrs-smes:CashFlowsFromUsedInOperatingActivities (in ifrs_for_smes_2024-03-27_role-520000) ok:1 failed:0 |  | total=ProfitLoss_8+(-DividendsPaidClassifiedAsOperatingActivities_7+(DividendsReceivedClassifiedAsOperatingActivities_6+(-InterestPaidClassifiedAsOperatingActivities_5+(InterestReceivedClassifiedAsOperatingActivities_4+(-IncomeTaxesPaidRefundClassifiedAsOperatingActivities_3+(OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities_2+AdjustmentsForReconcileProfitLoss_1)))))) 1 instance: ifrs-smes:CashFlowsFromUsedInOperatingActivities[0] = ifrs-smes:ProfitLoss[0] + - ifrs-smes:DividendsPaidClassifiedAsOperatingActivities[0] + ifrs-smes:DividendsReceivedClassifiedAsOperatingActivities[0] + - ifrs-smes:InterestPaidClassifiedAsOperatingActivities[0] + ifrs-smes:InterestReceivedClassifiedAsOperatingActivities[0] + - ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities[0] + ifrs-smes:OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities[0] + ifrs-smes:AdjustmentsForReconcileProfitLoss[0]
39 | calculation | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents (in ifrs_for_smes_2024-03-27_role-520000) ok:1 failed:0 |  | total=EffectOfExchangeRateChangesOnCashAndCashEquivalents_2+IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges_1 1 instance: ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents[0] = ifrs-smes:EffectOfExchangeRateChangesOnCashAndCashEquivalents[0] + ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges[0]
40 | calculation | ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges (in ifrs_for_smes_2024-03-27_role-520000) ok:1 failed:0 |  | total=CashFlowsFromUsedInOperatingActivities_3+(CashFlowsFromUsedInFinancingActivities_2+CashFlowsFromUsedInInvestingActivities_1) 1 instance: ifrs-smes:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges[0] = ifrs-smes:CashFlowsFromUsedInOperatingActivities[0] + ifrs-smes:CashFlowsFromUsedInFinancingActivities[0] + ifrs-smes:CashFlowsFromUsedInInvestingActivities[0]
41 | calculation | ifrs-smes:ChangesInEquity (in ifrs_for_smes_2024-03-27_role-610000) ok:12 failed:0 |  | total=ComprehensiveIncome_9+(IssueOfEquity_8+(-DividendsPaid_7+(IncreaseDecreaseThroughOtherContributionsByOwners_6+(-IncreaseDecreaseThroughOtherDistributionsToOwners_5+(IncreaseDecreaseThroughTransfersAndOtherChangesEquity_4+(IncreaseDecreaseThroughTreasuryShareTransactions_3+(IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl_2+IncreaseDecreaseThroughSharebasedPaymentTransactions_1))))))) 12 instances: ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0] ifrs-smes:ChangesInEquity[0] = ifrs-smes:ComprehensiveIncome[0] + ifrs-smes:IssueOfEquity[0] + - ifrs-smes:DividendsPaid[0] + ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners[0] + - ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity[0] + ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions[0] + ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl[0] + ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions[0]
42 | calculation | ifrs-smes:ComprehensiveIncome (in ifrs_for_smes_2024-03-27_role-610000) ok:12 failed:0 |  | total=ProfitLoss_2+OtherComprehensiveIncome_1 12 instances: ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0] ifrs-smes:ComprehensiveIncome[0] = ifrs-smes:ProfitLoss[0] + ifrs-smes:OtherComprehensiveIncome[0]
43 | calculation | ifrs-smes:Cash (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=CashOnHand_2+BalancesWithBanks_1 2 instances: ifrs-smes:Cash[0] = ifrs-smes:CashOnHand[0] + ifrs-smes:BalancesWithBanks[0] ifrs-smes:Cash[0] = ifrs-smes:CashOnHand[0] + ifrs-smes:BalancesWithBanks[0]
44 | calculation | ifrs-smes:CashAndCashEquivalents (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=OtherCashAndCashEquivalents_3+(Cash_2+CashEquivalents_1) 2 instances: ifrs-smes:CashAndCashEquivalents[0] = ifrs-smes:OtherCashAndCashEquivalents[0] + ifrs-smes:Cash[0] + ifrs-smes:CashEquivalents[0] ifrs-smes:CashAndCashEquivalents[0] = ifrs-smes:OtherCashAndCashEquivalents[0] + ifrs-smes:Cash[0] + ifrs-smes:CashEquivalents[0]
45 | calculation | ifrs-smes:CashEquivalents (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=ShorttermDepositsClassifiedAsCashEquivalents_3+(ShorttermInvestmentsClassifiedAsCashEquivalents_2+BankingArrangementsClassifiedAsCashEquivalents_1) 2 instances: ifrs-smes:CashEquivalents[0] = ifrs-smes:ShorttermDepositsClassifiedAsCashEquivalents[0] + ifrs-smes:ShorttermInvestmentsClassifiedAsCashEquivalents[0] + ifrs-smes:BankingArrangementsClassifiedAsCashEquivalents[0] ifrs-smes:CashEquivalents[0] = ifrs-smes:ShorttermDepositsClassifiedAsCashEquivalents[0] + ifrs-smes:ShorttermInvestmentsClassifiedAsCashEquivalents[0] + ifrs-smes:BankingArrangementsClassifiedAsCashEquivalents[0]
46 | calculation | ifrs-smes:IntangibleAssetsAndGoodwill (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=Goodwill_2+IntangibleAssetsOtherThanGoodwill_1 2 instances: ifrs-smes:IntangibleAssetsAndGoodwill[0] = ifrs-smes:Goodwill[0] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[0] ifrs-smes:IntangibleAssetsAndGoodwill[0] = ifrs-smes:Goodwill[0] + ifrs-smes:IntangibleAssetsOtherThanGoodwill[0]
47 | calculation | ifrs-smes:IntangibleAssetsOtherThanGoodwill (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=BrandNames_10+(IntangibleExplorationAndEvaluationAssets_9+(MastheadsAndPublishingTitles_8+(ComputerSoftware_7+(LicencesAndFranchises_6+(CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights_5+(RecipesFormulaeModelsDesignsAndPrototypes_4+(IntangibleAssetsUnderDevelopment_3+(ServiceConcessionArrangementsClassifiedAsIntangibleAssets_2+OtherIntangibleAssets_1)))))))) 2 instances: ifrs-smes:IntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:BrandNames[0] + ifrs-smes:IntangibleExplorationAndEvaluationAssets[0] + ifrs-smes:MastheadsAndPublishingTitles[0] + ifrs-smes:ComputerSoftware[0] + ifrs-smes:LicencesAndFranchises[0] + ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights[0] + ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypes[0] + ifrs-smes:IntangibleAssetsUnderDevelopment[0] + ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssets[0] + ifrs-smes:OtherIntangibleAssets[0] ifrs-smes:IntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:BrandNames[0] + ifrs-smes:IntangibleExplorationAndEvaluationAssets[0] + ifrs-smes:MastheadsAndPublishingTitles[0] + ifrs-smes:ComputerSoftware[0] + ifrs-smes:LicencesAndFranchises[0] + ifrs-smes:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights[0] + ifrs-smes:RecipesFormulaeModelsDesignsAndPrototypes[0] + ifrs-smes:IntangibleAssetsUnderDevelopment[0] + ifrs-smes:ServiceConcessionArrangementsClassifiedAsIntangibleAssets[0] + ifrs-smes:OtherIntangibleAssets[0]
48 | calculation | ifrs-smes:Inventories (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=InventoriesHeldForSale_3+(WorkInProgress_2+MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices_1) 2 instances: ifrs-smes:Inventories[0] = ifrs-smes:InventoriesHeldForSale[0] + ifrs-smes:WorkInProgress[0] + ifrs-smes:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices[0] ifrs-smes:Inventories[0] = ifrs-smes:InventoriesHeldForSale[0] + ifrs-smes:WorkInProgress[0] + ifrs-smes:MaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices[0]
49 | calculation | ifrs-smes:LandAndBuildings (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=Land_2+Buildings_1 2 instances: ifrs-smes:LandAndBuildings[0] = ifrs-smes:Land[0] + ifrs-smes:Buildings[0] ifrs-smes:LandAndBuildings[0] = ifrs-smes:Land[0] + ifrs-smes:Buildings[0]
50 | calculation | ifrs-smes:LegalProceedingsProvision (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=LongtermLegalProceedingsProvision_2+ShorttermLegalProceedingsProvision_1 2 instances: ifrs-smes:LegalProceedingsProvision[0] = ifrs-smes:LongtermLegalProceedingsProvision[0] + ifrs-smes:ShorttermLegalProceedingsProvision[0] ifrs-smes:LegalProceedingsProvision[0] = ifrs-smes:LongtermLegalProceedingsProvision[0] + ifrs-smes:ShorttermLegalProceedingsProvision[0]
51 | calculation | ifrs-smes:MiscellaneousOtherProvisions (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=LongtermMiscellaneousOtherProvisions_2+ShorttermMiscellaneousOtherProvisions_1 2 instances: ifrs-smes:MiscellaneousOtherProvisions[0] = ifrs-smes:LongtermMiscellaneousOtherProvisions[0] + ifrs-smes:ShorttermMiscellaneousOtherProvisions[0] ifrs-smes:MiscellaneousOtherProvisions[0] = ifrs-smes:LongtermMiscellaneousOtherProvisions[0] + ifrs-smes:ShorttermMiscellaneousOtherProvisions[0]
52 | calculation | ifrs-smes:NoncurrentPayables (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=NoncurrentPayablesToTradeSuppliers_4+(NoncurrentPayablesToRelatedParties_3+(DeferredIncomeClassifiedAsNoncurrent_2+AccrualsClassifiedAsNoncurrent_1)) 2 instances: ifrs-smes:NoncurrentPayables[0] = ifrs-smes:NoncurrentPayablesToTradeSuppliers[0] + ifrs-smes:NoncurrentPayablesToRelatedParties[0] + ifrs-smes:DeferredIncomeClassifiedAsNoncurrent[0] + ifrs-smes:AccrualsClassifiedAsNoncurrent[0] ifrs-smes:NoncurrentPayables[0] = ifrs-smes:NoncurrentPayablesToTradeSuppliers[0] + ifrs-smes:NoncurrentPayablesToRelatedParties[0] + ifrs-smes:DeferredIncomeClassifiedAsNoncurrent[0] + ifrs-smes:AccrualsClassifiedAsNoncurrent[0]
53 | calculation | ifrs-smes:NoncurrentReceivables (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=NoncurrentReceivablesDueFromRelatedParties_3+(NoncurrentReceivablesDueFromOtherParties_2+NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled_1) 2 instances: ifrs-smes:NoncurrentReceivables[0] = ifrs-smes:NoncurrentReceivablesDueFromRelatedParties[0] + ifrs-smes:NoncurrentReceivablesDueFromOtherParties[0] + ifrs-smes:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled[0] ifrs-smes:NoncurrentReceivables[0] = ifrs-smes:NoncurrentReceivablesDueFromRelatedParties[0] + ifrs-smes:NoncurrentReceivablesDueFromOtherParties[0] + ifrs-smes:NoncurrentReceivablesArisingFromAccruedIncomeNotYetBilled[0]
54 | calculation | ifrs-smes:OnerousContractsProvision (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=LongtermOnerousContractsProvision_2+ShorttermOnerousContractsProvision_1 2 instances: ifrs-smes:OnerousContractsProvision[0] = ifrs-smes:LongtermOnerousContractsProvision[0] + ifrs-smes:ShorttermOnerousContractsProvision[0] ifrs-smes:OnerousContractsProvision[0] = ifrs-smes:LongtermOnerousContractsProvision[0] + ifrs-smes:ShorttermOnerousContractsProvision[0]
55 | calculation | ifrs-smes:OtherProvisions (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=OtherLongtermProvisions_2+OtherShorttermProvisions_1 2 instances: ifrs-smes:OtherProvisions[0] = ifrs-smes:OtherLongtermProvisions[0] + ifrs-smes:OtherShorttermProvisions[0] ifrs-smes:OtherProvisions[0] = ifrs-smes:OtherLongtermProvisions[0] + ifrs-smes:OtherShorttermProvisions[0]
56 | calculation | ifrs-smes:OtherReserves (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=ReserveOfExchangeDifferencesOnTranslation_3+(ReserveOfCashFlowHedges_2+RevaluationSurplus_1) 2 instances: ifrs-smes:OtherReserves[0] = ifrs-smes:ReserveOfExchangeDifferencesOnTranslation[0] + ifrs-smes:ReserveOfCashFlowHedges[0] + ifrs-smes:RevaluationSurplus[0] ifrs-smes:OtherReserves[0] = ifrs-smes:ReserveOfExchangeDifferencesOnTranslation[0] + ifrs-smes:ReserveOfCashFlowHedges[0] + ifrs-smes:RevaluationSurplus[0]
57 | calculation | ifrs-smes:PropertyPlantAndEquipment (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=Machinery_8+(LandAndBuildings_7+(FixturesAndFittings_6+(Vehicles_5+(OfficeEquipment_4+(TangibleExplorationAndEvaluationAssets_3+(ConstructionInProgress_2+OtherPropertyPlantAndEquipment_1)))))) 2 instances: ifrs-smes:PropertyPlantAndEquipment[0] = ifrs-smes:Machinery[0] + ifrs-smes:LandAndBuildings[0] + ifrs-smes:FixturesAndFittings[0] + ifrs-smes:Vehicles[0] + ifrs-smes:OfficeEquipment[0] + ifrs-smes:TangibleExplorationAndEvaluationAssets[0] + ifrs-smes:ConstructionInProgress[0] + ifrs-smes:OtherPropertyPlantAndEquipment[0] ifrs-smes:PropertyPlantAndEquipment[0] = ifrs-smes:Machinery[0] + ifrs-smes:LandAndBuildings[0] + ifrs-smes:FixturesAndFittings[0] + ifrs-smes:Vehicles[0] + ifrs-smes:OfficeEquipment[0] + ifrs-smes:TangibleExplorationAndEvaluationAssets[0] + ifrs-smes:ConstructionInProgress[0] + ifrs-smes:OtherPropertyPlantAndEquipment[0]
58 | calculation | ifrs-smes:RefundsProvision (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=NoncurrentRefundsProvision_2+CurrentRefundsProvision_1 2 instances: ifrs-smes:RefundsProvision[0] = ifrs-smes:NoncurrentRefundsProvision[0] + ifrs-smes:CurrentRefundsProvision[0] ifrs-smes:RefundsProvision[0] = ifrs-smes:NoncurrentRefundsProvision[0] + ifrs-smes:CurrentRefundsProvision[0]
59 | calculation | ifrs-smes:RestructuringProvision (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=LongtermRestructuringProvision_2+ShorttermRestructuringProvision_1 2 instances: ifrs-smes:RestructuringProvision[0] = ifrs-smes:LongtermRestructuringProvision[0] + ifrs-smes:ShorttermRestructuringProvision[0] ifrs-smes:RestructuringProvision[0] = ifrs-smes:LongtermRestructuringProvision[0] + ifrs-smes:ShorttermRestructuringProvision[0]
60 | calculation | ifrs-smes:TradeAndOtherCurrentPayables (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=TradeAndOtherCurrentPayablesToTradeSuppliers_4+(TradeAndOtherCurrentPayablesToRelatedParties_3+(DeferredIncomeClassifiedAsCurrent_2+AccrualsClassifiedAsCurrent_1)) 2 instances: ifrs-smes:TradeAndOtherCurrentPayables[0] = ifrs-smes:TradeAndOtherCurrentPayablesToTradeSuppliers[0] + ifrs-smes:TradeAndOtherCurrentPayablesToRelatedParties[0] + ifrs-smes:DeferredIncomeClassifiedAsCurrent[0] + ifrs-smes:AccrualsClassifiedAsCurrent[0] ifrs-smes:TradeAndOtherCurrentPayables[0] = ifrs-smes:TradeAndOtherCurrentPayablesToTradeSuppliers[0] + ifrs-smes:TradeAndOtherCurrentPayablesToRelatedParties[0] + ifrs-smes:DeferredIncomeClassifiedAsCurrent[0] + ifrs-smes:AccrualsClassifiedAsCurrent[0]
61 | calculation | ifrs-smes:TradeAndOtherCurrentReceivables (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=TradeAndOtherCurrentReceivablesDueFromRelatedParties_3+(TradeAndOtherCurrentReceivablesDueFromOtherParties_2+TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled_1) 2 instances: ifrs-smes:TradeAndOtherCurrentReceivables[0] = ifrs-smes:TradeAndOtherCurrentReceivablesDueFromRelatedParties[0] + ifrs-smes:TradeAndOtherCurrentReceivablesDueFromOtherParties[0] + ifrs-smes:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled[0] ifrs-smes:TradeAndOtherCurrentReceivables[0] = ifrs-smes:TradeAndOtherCurrentReceivablesDueFromRelatedParties[0] + ifrs-smes:TradeAndOtherCurrentReceivablesDueFromOtherParties[0] + ifrs-smes:TradeAndOtherCurrentReceivablesArisingFromAccruedIncomeNotYetBilled[0]
62 | calculation | ifrs-smes:TradeAndOtherPayables (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=TradeAndOtherPayablesToTradeSuppliers_4+(TradeAndOtherPayablesToRelatedParties_3+(DeferredIncome_2+Accruals_1)) 2 instances: ifrs-smes:TradeAndOtherPayables[0] = ifrs-smes:TradeAndOtherPayablesToTradeSuppliers[0] + ifrs-smes:TradeAndOtherPayablesToRelatedParties[0] + ifrs-smes:DeferredIncome[0] + ifrs-smes:Accruals[0] ifrs-smes:TradeAndOtherPayables[0] = ifrs-smes:TradeAndOtherPayablesToTradeSuppliers[0] + ifrs-smes:TradeAndOtherPayablesToRelatedParties[0] + ifrs-smes:DeferredIncome[0] + ifrs-smes:Accruals[0]
63 | calculation | ifrs-smes:TradeAndOtherReceivables (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=TradeAndOtherReceivablesDueFromRelatedParties_3+(TradeAndOtherReceivablesDueFromOtherParties_2+TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled_1) 2 instances: ifrs-smes:TradeAndOtherReceivables[0] = ifrs-smes:TradeAndOtherReceivablesDueFromRelatedParties[0] + ifrs-smes:TradeAndOtherReceivablesDueFromOtherParties[0] + ifrs-smes:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled[0] ifrs-smes:TradeAndOtherReceivables[0] = ifrs-smes:TradeAndOtherReceivablesDueFromRelatedParties[0] + ifrs-smes:TradeAndOtherReceivablesDueFromOtherParties[0] + ifrs-smes:TradeAndOtherReceivablesArisingFromAccruedIncomeNotYetBilled[0]
64 | calculation | ifrs-smes:Vehicles (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=Ships_3+(Aircraft_2+MotorVehicles_1) 2 instances: ifrs-smes:Vehicles[0] = ifrs-smes:Ships[0] + ifrs-smes:Aircraft[0] + ifrs-smes:MotorVehicles[0] ifrs-smes:Vehicles[0] = ifrs-smes:Ships[0] + ifrs-smes:Aircraft[0] + ifrs-smes:MotorVehicles[0]
65 | calculation | ifrs-smes:WarrantyProvision (in ifrs_for_smes_2024-03-27_role-800100) ok:2 failed:0 |  | total=LongtermWarrantyProvision_2+ShorttermWarrantyProvision_1 2 instances: ifrs-smes:WarrantyProvision[0] = ifrs-smes:LongtermWarrantyProvision[0] + ifrs-smes:ShorttermWarrantyProvision[0] ifrs-smes:WarrantyProvision[0] = ifrs-smes:LongtermWarrantyProvision[0] + ifrs-smes:ShorttermWarrantyProvision[0]
66 | calculation | ifrs-smes:EmployeeBenefitsExpense (in ifrs_for_smes_2024-03-27_role-800200) ok:1 failed:0 |  | total=WagesAndSalaries_8+(SocialSecurityContributions_7+(OtherShorttermEmployeeBenefits_6+(PostemploymentBenefitExpenseDefinedContributionPlans_5+(PostemploymentBenefitExpenseDefinedBenefitPlans_4+(TerminationBenefitsExpense_3+(OtherLongtermBenefits_2+OtherEmployeeExpense_1)))))) 1 instance: ifrs-smes:EmployeeBenefitsExpense[0] = ifrs-smes:WagesAndSalaries[0] + ifrs-smes:SocialSecurityContributions[0] + ifrs-smes:OtherShorttermEmployeeBenefits[0] + ifrs-smes:PostemploymentBenefitExpenseDefinedContributionPlans[0] + ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans[0] + ifrs-smes:TerminationBenefitsExpense[0] + ifrs-smes:OtherLongtermBenefits[0] + ifrs-smes:OtherEmployeeExpense[0]
67 | calculation | ifrs-smes:Revenue (in ifrs_for_smes_2024-03-27_role-800200) ok:1 failed:0 |  | total=RevenueFromSaleOfGoods_10+(RevenueFromRenderingOfServices_9+(RevenueFromConstructionContracts_8+(RevenueFromRoyalties_7+(RevenueFromInterest_6+(RevenueFromDividends_5+(RevenueFromCommissions_4+(RevenueFromGovernmentGrants_3+(RevenueFromFranchiseFees_2+OtherRevenue_1)))))))) 1 instance: ifrs-smes:Revenue[0] = ifrs-smes:RevenueFromSaleOfGoods[0] + ifrs-smes:RevenueFromRenderingOfServices[0] + ifrs-smes:RevenueFromConstructionContracts[0] + ifrs-smes:RevenueFromRoyalties[0] + ifrs-smes:RevenueFromInterest[0] + ifrs-smes:RevenueFromDividends[0] + ifrs-smes:RevenueFromCommissions[0] + ifrs-smes:RevenueFromGovernmentGrants[0] + ifrs-smes:RevenueFromFranchiseFees[0] + ifrs-smes:OtherRevenue[0]
68 | calculation | ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed (in ifrs_for_smes_2024-03-27_role-817000B) ok:2 failed:0 |  | total=FinancialAssetsRecognisedAsOfAcquisitionDate_6+(InventoryRecognisedAsOfAcquisitionDate_5+(PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate_4+(IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate_3+(-FinancialLiabilitiesRecognisedAsOfAcquisitionDate_2+ -ContingentLiabilitiesRecognisedAsOfAcquisitionDate_1)))) 2 instances: ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed[0] = ifrs-smes:FinancialAssetsRecognisedAsOfAcquisitionDate[0] + ifrs-smes:InventoryRecognisedAsOfAcquisitionDate[0] + ifrs-smes:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate[0] + ifrs-smes:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate[0] + - ifrs-smes:FinancialLiabilitiesRecognisedAsOfAcquisitionDate[0] + - ifrs-smes:ContingentLiabilitiesRecognisedAsOfAcquisitionDate[0] ifrs-smes:IdentifiableAssetsAcquiredLiabilitiesAssumed[0] = ifrs-smes:FinancialAssetsRecognisedAsOfAcquisitionDate[0] + ifrs-smes:InventoryRecognisedAsOfAcquisitionDate[0] + ifrs-smes:PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate[0] + ifrs-smes:IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate[0] + - ifrs-smes:FinancialLiabilitiesRecognisedAsOfAcquisitionDate[0] + - ifrs-smes:ContingentLiabilitiesRecognisedAsOfAcquisitionDate[0]
69 | calculation | ifrs-smes:ChangesInGoodwill (in ifrs_for_smes_2024-03-27_role-817000C) ok:1 failed:0 |  | total=AdditionalRecognitionGoodwill_6+(IncreaseDecreaseThroughNetExchangeDifferencesGoodwill_5+(IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill_4+(-ImpairmentLossRecognisedInProfitOrLossGoodwill_3+(-AmortisationGoodwill_2+ -DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill_1)))) 1 instance: ifrs-smes:ChangesInGoodwill[0] = ifrs-smes:AdditionalRecognitionGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossGoodwill[0] + - ifrs-smes:AmortisationGoodwill[0] + - ifrs-smes:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill[0]
70 | calculation | ifrs-smes:ChangesInPropertyPlantAndEquipment (in ifrs_for_smes_2024-03-27_role-822100B) ok:14 failed:0 |  | total=RevaluationIncreaseDecreasePropertyPlantAndEquipment_11+(AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_10+(AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_9+(IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_8+(-DepreciationPropertyPlantAndEquipment_7+(-ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment_6+(ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment_5+(-ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_4+(ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_3+(IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_2+ -DisposalsPropertyPlantAndEquipment_1))))))))) 14 instances: ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0]
71 | calculation | ifrs-smes:ChangesInPropertyPlantAndEquipment (in ifrs_for_smes_2024-03-27_role-822100C) ok:14 failed:0 |  | total=RevaluationIncreaseDecreasePropertyPlantAndEquipment_11+(AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_10+(AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment_9+(IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_8+(-DepreciationPropertyPlantAndEquipment_7+(-ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment_6+(ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment_5+(-ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_4+(ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_3+(IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment_2+ -DisposalsPropertyPlantAndEquipment_1))))))))) 14 instances: ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0] ifrs-smes:ChangesInPropertyPlantAndEquipment[0] = ifrs-smes:RevaluationIncreaseDecreasePropertyPlantAndEquipment[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment[0] + - ifrs-smes:DepreciationPropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment[0] + - ifrs-smes:DisposalsPropertyPlantAndEquipment[0]
72 | calculation | ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment (in ifrs_for_smes_2024-03-27_role-822100D) ok:3 failed:0 |  | total=AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_9+(AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_8+(-TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss_7+(IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_6+(-DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_5+(-ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_4+(ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_3+(IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_2+ -DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_1))))))) 3 instances: ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:DepreciationInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:DisposalsInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0]
73 | calculation | ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss (in ifrs_for_smes_2024-03-27_role-822100D) ok:3 failed:0 |  | total=TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss_2+ -TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss_1 3 instances: ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0] = ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss[0] + - ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0] ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0] = ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss[0] + - ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0] ifrs-smes:TransferToFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0] = ifrs-smes:TransferToInvestmentPropertyAtFairValueThroughProfitOrLoss[0] + - ifrs-smes:TransferFromInvestmentPropertyAtFairValueThroughProfitOrLoss[0]
74 | calculation | ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill (in ifrs_for_smes_2024-03-27_role-823180B) ok:33 failed:0 |  | total=AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_8+(AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_7+(IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_6+(-AmortisationIntangibleAssetsOtherThanGoodwill_5+(-ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_4+(ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_3+(IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill_2+ -DisposalsIntangibleAssetsOtherThanGoodwill_1)))))) 33 instances: ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0] ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:AmortisationIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill[0] + - ifrs-smes:DisposalsIntangibleAssetsOtherThanGoodwill[0]
75 | calculation | ifrs-smes:ChangesInBiologicalAssets (in ifrs_for_smes_2024-03-27_role-824180B) ok:9 failed:0 |  | total=GainsLossesOnFairValueAdjustmentBiologicalAssets_7+(AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets_6+(-DecreaseDueToHarvestBiologicalAssets_5+(AcquisitionsThroughBusinessCombinationsBiologicalAssets_4+(IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets_3+(IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets_2+ -DisposalsBiologicalAssets_1))))) 9 instances: ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0] ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0] ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0] ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0] ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0] ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0] ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0] ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0] ifrs-smes:ChangesInBiologicalAssets[0] = ifrs-smes:GainsLossesOnFairValueAdjustmentBiologicalAssets[0] + ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets[0] + - ifrs-smes:DecreaseDueToHarvestBiologicalAssets[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets[0] + - ifrs-smes:DisposalsBiologicalAssets[0]
76 | calculation | ifrs-smes:ChangesInInvestmentProperty (in ifrs_for_smes_2024-03-27_role-825100A) ok:1 failed:0 |  | total=AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty_7+(AcquisitionsThroughBusinessCombinationsInvestmentProperty_6+(GainsLossesOnFairValueAdjustmentInvestmentProperty_5+(-TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_4+(TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty_3+(IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty_2+IncreaseDecreaseThroughOtherChangesInvestmentProperty_1))))) 1 instance: ifrs-smes:ChangesInInvestmentProperty[0] = ifrs-smes:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsInvestmentProperty[0] + ifrs-smes:GainsLossesOnFairValueAdjustmentInvestmentProperty[0] + - ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + ifrs-smes:TransferFromToInventoriesAndOwnerOccupiedPropertyInvestmentProperty[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesInvestmentProperty[0] + ifrs-smes:IncreaseDecreaseThroughOtherChangesInvestmentProperty[0]
77 | calculation | ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment (in ifrs_for_smes_2024-03-27_role-825100A) ok:1 failed:0 |  | total=TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_2+ -TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment_1 1 instance: ifrs-smes:TransferToFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] = ifrs-smes:TransferToInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0] + - ifrs-smes:TransferFromInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment[0]
78 | calculation | ifrs-smes:ChangesInOtherProvisions (in ifrs_for_smes_2024-03-27_role-827570B) ok:7 failed:0 |  | total=AdditionalProvisionsOtherProvisions_5+(-ProvisionUsedOtherProvisions_4+(-UnusedProvisionReversedOtherProvisions_3+(IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions_2+IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions_1))) 7 instances: ifrs-smes:ChangesInOtherProvisions[0] = ifrs-smes:AdditionalProvisionsOtherProvisions[0] + - ifrs-smes:ProvisionUsedOtherProvisions[0] + - ifrs-smes:UnusedProvisionReversedOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions[0] ifrs-smes:ChangesInOtherProvisions[0] = ifrs-smes:AdditionalProvisionsOtherProvisions[0] + - ifrs-smes:ProvisionUsedOtherProvisions[0] + - ifrs-smes:UnusedProvisionReversedOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions[0] ifrs-smes:ChangesInOtherProvisions[0] = ifrs-smes:AdditionalProvisionsOtherProvisions[0] + - ifrs-smes:ProvisionUsedOtherProvisions[0] + - ifrs-smes:UnusedProvisionReversedOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions[0] ifrs-smes:ChangesInOtherProvisions[0] = ifrs-smes:AdditionalProvisionsOtherProvisions[0] + - ifrs-smes:ProvisionUsedOtherProvisions[0] + - ifrs-smes:UnusedProvisionReversedOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions[0] ifrs-smes:ChangesInOtherProvisions[0] = ifrs-smes:AdditionalProvisionsOtherProvisions[0] + - ifrs-smes:ProvisionUsedOtherProvisions[0] + - ifrs-smes:UnusedProvisionReversedOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions[0] ifrs-smes:ChangesInOtherProvisions[0] = ifrs-smes:AdditionalProvisionsOtherProvisions[0] + - ifrs-smes:ProvisionUsedOtherProvisions[0] + - ifrs-smes:UnusedProvisionReversedOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions[0] ifrs-smes:ChangesInOtherProvisions[0] = ifrs-smes:AdditionalProvisionsOtherProvisions[0] + - ifrs-smes:ProvisionUsedOtherProvisions[0] + - ifrs-smes:UnusedProvisionReversedOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions[0] + ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesOtherProvisions[0]
79 | calculation | ifrs-smes:ContingentRentsRecognisedAsIncome (in ifrs_for_smes_2024-03-27_role-832600A) ok:1 failed:0 |  | total=ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease_2+ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease_1 1 instance: ifrs-smes:ContingentRentsRecognisedAsIncome[0] = ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsFinanceLease[0] + ifrs-smes:ContingentRentsRecognisedAsIncomeClassifiedAsOperatingLease[0]
80 | calculation | ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue (in ifrs_for_smes_2024-03-27_role-834480B) ok:2 failed:0 |  | total=IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue_10+(IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue_9+(AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue_8+(-DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue_7+(ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue_6+(-DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue_5+(IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue_4+(-DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue_3+(-DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue_2+IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue_1)))))))) 2 instances: ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue[0] = ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue[0] + - ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue[0] + - ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue[0] + - ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue[0] + - ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue[0] ifrs-smes:ChangesInDefinedBenefitObligationAtPresentValue[0] = ifrs-smes:IncreaseDecreaseThroughCurrentServiceCostDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:IncreaseDecreaseThroughInterestCostDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:AcquisitionsThroughBusinessCombinationsDefinedBenefitObligationAtPresentValue[0] + - ifrs-smes:DecreaseIncreaseThroughActuarialGainsLossesDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:ContributionsByPlanParticipantsDefinedBenefitObligationAtPresentValue[0] + - ifrs-smes:DecreaseThroughBenefitsPaidDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:IncreaseDecreaseThroughPastServiceCostDefinedBenefitObligationAtPresentValue[0] + - ifrs-smes:DecreaseIncreaseThroughCurtailmentsDefinedBenefitObligationAtPresentValue[0] + - ifrs-smes:DecreaseIncreaseThroughSettlementsDefinedBenefitObligationAtPresentValue[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesDefinedBenefitObligationAtPresentValue[0]
81 | calculation | ifrs-smes:ChangesInPlanAssetsAtFairValue (in ifrs_for_smes_2024-03-27_role-834480B) ok:2 failed:0 |  | total=IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue_7+(IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue_6+(-DecreaseThroughBenefitsPaidPlanAssetsAtFairValue_5+(IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue_4+(IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue_3+(IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue_2+ -DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue_1))))) 2 instances: ifrs-smes:ChangesInPlanAssetsAtFairValue[0] = ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue[0] + - ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue[0] + - ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue[0] ifrs-smes:ChangesInPlanAssetsAtFairValue[0] = ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesPlanAssetsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsPlanAssetsAtFairValue[0] + - ifrs-smes:DecreaseThroughBenefitsPaidPlanAssetsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsPlanAssetsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerPlanAssetsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesPlanAssetsAtFairValue[0] + - ifrs-smes:DecreaseIncreaseThroughSettlementsPlanAssetsAtFairValue[0]
82 | calculation | ifrs-smes:ChangesInReimbursementRightsAtFairValue (in ifrs_for_smes_2024-03-27_role-834480B) ok:2 failed:0 |  | total=IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue_7+(IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue_6+(-DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue_5+(IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue_4+(IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue_3+(IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue_2+ -DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue_1))))) 2 instances: ifrs-smes:ChangesInReimbursementRightsAtFairValue[0] = ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue[0] + - ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue[0] + - ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue[0] ifrs-smes:ChangesInReimbursementRightsAtFairValue[0] = ifrs-smes:IncreaseDecreaseThroughActuarialGainsLossesReimbursementRightsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughBusinessCombinationsReimbursementRightsAtFairValue[0] + - ifrs-smes:DecreaseThroughBenefitsPaidReimbursementRightsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughContributionsByPlanParticipantsReimbursementRightsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughContributionsByEmployerReimbursementRightsAtFairValue[0] + ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue[0] + - ifrs-smes:DecreaseIncreaseThroughSettlementsReimbursementRightsAtFairValue[0]
83 | calculation | ifrs-smes:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity (in ifrs_for_smes_2024-03-27_role-835110A) ok:1 failed:0 |  | total=CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity_2+DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity_1 1 instance: ifrs-smes:CurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity[0] = ifrs-smes:CurrentTaxRelatingToItemsCreditedChargedDirectlyToEquity[0] + ifrs-smes:DeferredTaxRelatingToItemsCreditedChargedDirectlyToEquity[0]
84 | calculation | ifrs-smes:IncomeTaxExpenseContinuingOperations (in ifrs_for_smes_2024-03-27_role-835110A) ok:1 failed:0 |  | total=CurrentTaxExpenseIncome_9+(AdjustmentsForCurrentTaxOfPriorPeriod_8+(DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences_7+(-TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense_6+(DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes_5+(DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset_4+(TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss_3+(AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders_2+OtherComponentsOfDeferredTaxExpenseIncome_1))))))) 1 instance: ifrs-smes:IncomeTaxExpenseContinuingOperations[0] = ifrs-smes:CurrentTaxExpenseIncome[0] + ifrs-smes:AdjustmentsForCurrentTaxOfPriorPeriod[0] + ifrs-smes:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences[0] + - ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense[0] + ifrs-smes:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes[0] + ifrs-smes:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset[0] + ifrs-smes:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss[0] + ifrs-smes:AdjustmentsToDeferredTaxExpenseArisingFromChangeInTaxStatusOfEntityOrShareholders[0] + ifrs-smes:OtherComponentsOfDeferredTaxExpenseIncome[0]
85 | calculation | ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome (in ifrs_for_smes_2024-03-27_role-835110A) ok:1 failed:0 |  | total=IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome_4+(IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome_3+(IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome_2+IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome_1)) 1 instance: ifrs-smes:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome[0] = ifrs-smes:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome[0] + ifrs-smes:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome[0] + ifrs-smes:IncomeTaxRelatingToDefinedBenefitPlansOfOtherComprehensiveIncome[0] + ifrs-smes:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome[0]
86 | calculation | ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense (in ifrs_for_smes_2024-03-27_role-835110A) ok:1 failed:0 |  | total=TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_2+TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense_1 1 instance: ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceTaxExpense[0] = ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense[0] + ifrs-smes:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense[0]
87 | calculation | ifrs-smes:DeferredTaxLiabilityAsset (in ifrs_for_smes_2024-03-27_role-835110B) ok:4 failed:0 |  | total=DeferredTaxLiabilities_2+ -DeferredTaxAssets_1 4 instances: ifrs-smes:DeferredTaxLiabilityAsset[0] = ifrs-smes:DeferredTaxLiabilities[0] + - ifrs-smes:DeferredTaxAssets[0] ifrs-smes:DeferredTaxLiabilityAsset[0] = ifrs-smes:DeferredTaxLiabilities[0] + - ifrs-smes:DeferredTaxAssets[0] ifrs-smes:DeferredTaxLiabilityAsset[0] = ifrs-smes:DeferredTaxLiabilities[0] + - ifrs-smes:DeferredTaxAssets[0] ifrs-smes:DeferredTaxLiabilityAsset[0] = ifrs-smes:DeferredTaxLiabilities[0] + - ifrs-smes:DeferredTaxAssets[0]
88 | calculation | ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition (in ifrs_for_smes_2024-03-27_role-851100A) ok:1 failed:0 |  | total=CashAndCashEquivalents_3+(-BankOverdraftsClassifiedAsCashEquivalents_2+ -OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows_1) 1 instance: ifrs-smes:CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition[0] = ifrs-smes:CashAndCashEquivalents[0] + - ifrs-smes:BankOverdraftsClassifiedAsCashEquivalents[0] + - ifrs-smes:OtherDifferencesToCashAndCashEquivalentsInStatementOfCashFlows[0]
89 | calculation | ifrs-smes:IncomeTaxesPaidRefund (in ifrs_for_smes_2024-03-27_role-851100A) ok:1 failed:0 |  | total=IncomeTaxesPaidRefundClassifiedAsOperatingActivities_3+(IncomeTaxesPaidRefundClassifiedAsFinancingActivities_2+IncomeTaxesPaidRefundClassifiedAsInvestingActivities_1) 1 instance: ifrs-smes:IncomeTaxesPaidRefund[0] = ifrs-smes:IncomeTaxesPaidRefundClassifiedAsOperatingActivities[0] + ifrs-smes:IncomeTaxesPaidRefundClassifiedAsFinancingActivities[0] + ifrs-smes:IncomeTaxesPaidRefundClassifiedAsInvestingActivities[0]
90 | calculation | fac:LiabilitiesAndEquity (in BSU) Added ok:2 failed:0 |  | total=Liabilities_2+Equity_1 2 instances: fac:LiabilitiesAndEquity[0] = fac:Liabilities[0] + fac:Equity[0] fac:LiabilitiesAndEquity[0] = fac:Liabilities[0] + fac:Equity[0]
91 | calculation | fac:FreeCashFlow (in CashFlow) Added ok:0 failed:0 |  | total=NetCashFlowFromOperatingActivities_2+NetCashFlowFromInvestingActivities_1
92 | calculation | fac:NetCashFlow (in CashFlow) Added ok:1 failed:0 |  | total=NetCashFlowFromOperatingActivities_4+(NetCashFlowFromInvestingActivities_3+(NetCashFlowFromFinancingActivities_2+EffectOfExchangeRateChanges_1)) 1 instance: fac:NetCashFlow[0] = fac:NetCashFlowFromOperatingActivities[0] + fac:NetCashFlowFromInvestingActivities[0] + fac:NetCashFlowFromFinancingActivities[0] + fac:EffectOfExchangeRateChanges[0]
93 | calculation | fac:ComprehensiveIncomeLoss (in ComprehensiveIncome) Added ok:12 failed:0 |  | total=ProfitLoss_2+OtherComprehensiveIncomeLoss_1 12 instances: fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0] fac:ComprehensiveIncomeLoss[0] = fac:ProfitLoss[0] + fac:OtherComprehensiveIncomeLoss[0]
94 | calculation | fac:Equity (in EquityBreakdown) Added ok:2 failed:0 |  | total=EquityAttributableToControllingInterests_2+EquityAttributableToNoncontrollingInterests_1 2 instances: fac:Equity[0] = fac:EquityAttributableToControllingInterests[0] + fac:EquityAttributableToNoncontrollingInterests[0] fac:Equity[0] = fac:EquityAttributableToControllingInterests[0] + fac:EquityAttributableToNoncontrollingInterests[0]
95 | calculation | fac:ProfitLoss (in IncomeByNature) Added ok:1 failed:0 |  | total=ProfitLossFromDiscontinuedOperations_2+ProfitLossFromContinuingOperationsAfterTax_1 1 instance: fac:ProfitLoss[0] = fac:ProfitLossFromDiscontinuedOperations[0] + fac:ProfitLossFromContinuingOperationsAfterTax[0]
96 | calculation | fac:ProfitLossFromContinuingOperationsAfterTax (in IncomeByNature) Added ok:1 failed:0 |  | total= -TaxExpenseIncome_2+ProfitLossFromContinuingOperationsBeforeTax_1 1 instance: fac:ProfitLossFromContinuingOperationsAfterTax[0] = - fac:TaxExpenseIncome[0] + fac:ProfitLossFromContinuingOperationsBeforeTax[0]
97 | calculation | fac:ProfitLoss (in ProfitLossBreakdown) Added ok:1 failed:0 |  | total=ProfitLossAttributableToControllingInterests_2+ProfitLossAttributableToNoncontrollingInterests_1 1 instance: fac:ProfitLoss[0] = fac:ProfitLossAttributableToControllingInterests[0] + fac:ProfitLossAttributableToNoncontrollingInterests[0]

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