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[811000] Notes - Accounting policies, changes in accounting estimates and errors

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://www.esma.europa.eu/xbrl/role/all/ias_8_role-811000

Concept	Order
Disclosure of changes in accounting policies, accounting estimates and errors [text block] `ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory`
Disclosure of initial application of standards or interpretations [text block] `ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations`	None
Disclosure of initial application of standards or interpretations [abstract] `ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsAbstract`	None
Disclosure of initial application of standards or interpretations [table] `ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsTable`	None
Initially applied IFRSs [axis] `ifrs-full:InitiallyAppliedIFRSsAxis`	None
Initially applied IFRSs [member] `ifrs-full:InitiallyAppliedIFRSsMember`	None
Disclosure of initial application of standards or interpretations [line items] `ifrs-full:DisclosureOfInitialApplicationOfStandardsOrInterpretationsLineItems`	2.0
Title of initially applied IFRS `ifrs-full:TitleOfInitiallyAppliedIFRS`	None
Description whether change in accounting policy is made in accordance with transitional provisions of initially applied IFRS `ifrs-full:DescriptionWhetherChangeInAccountingPolicyIsMadeInAccordanceWithTransitionalProvisionsOfInitiallyAppliedIFRS`	2.0
Description of nature of change in accounting policy `ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy`	3.0
Description of transitional provisions of initially applied IFRS `ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRS`	4.0
Description of transitional provisions of initially applied IFRS that might have effect on future periods `ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods`	5.0
Disclosure of voluntary change in accounting policy [text block] `ifrs-full:DescriptionOfVoluntaryChangeInAccountingPolicy`	2.0
Disclosure of voluntary change in accounting policy [abstract] `ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyAbstract`	None
Disclosure of voluntary change in accounting policy [table] `ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyTable`	None
Voluntary changes in accounting policy [axis] `ifrs-full:VoluntaryChangesInAccountingPolicyAxis`	None
Voluntary changes in accounting policy [member] `ifrs-full:VoluntaryChangesInAccountingPolicyMember`	None
Disclosure of voluntary change in accounting policy [line items] `ifrs-full:DisclosureOfVoluntaryChangeInAccountingPolicyLineItems`	2.0
Description of nature of voluntary change in accounting policy `ifrs-full:DescriptionOfNatureOfVoluntaryChangeInAccountingPolicy`	None
Description of reasons why applying new accounting policy provides reliable and more relevant information `ifrs-full:DescriptionOfReasonsWhyApplyingNewAccountingPolicyProvidesReliableAndMoreRelevantInformation`	2.0
Explanation of new standards or interpretations not applied `ifrs-full:ExplanationOfNotAppliedNewStandardsOrInterpretations`	3.0
Disclosure of expected impact of initial application of new standards or interpretations [text block] `ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations`	4.0
Disclosure of expected impact of initial application of new standards or interpretations [abstract] `ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsAbstract`	None
Disclosure of expected impact of initial application of new standards or interpretations [table] `ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable`	None
New IFRSs [axis] `ifrs-full:NewIFRSsAxis`	None
New IFRSs [member] `ifrs-full:NewIFRSsMember`	None
Disclosure of expected impact of initial application of new standards or interpretations [line items] `ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsLineItems`	2.0
Title of new IFRS `ifrs-full:TitleOfNewIFRS`	None
Description of nature of impending change in accounting policy `ifrs-full:DescriptionOfNatureOfImpendingChangeInAccountingPolicy`	2.0
Date by which application of new IFRS is required `ifrs-full:DateByWhichApplicationOfNewIFRSIsRequired`	3.0
Date as at which entity plans to apply new IFRS initially `ifrs-full:DateAsAtWhichEntityPlansToApplyNewIFRSInitially`	4.0
Discussion of impact that initial application of new IFRS is expected to have on financial statements `ifrs-full:DiscussionOfImpactThatInitialApplicationOfIFRSIsExpectedToHaveOnFinancialStatements`	5.0
Description of fact that impact of initial application of new IFRS is not known or reasonably estimable `ifrs-full:DescriptionOfFactThatImpactIsNotKnownOrReasonablyEstimable`	6.0
Explanation of reason why it is impracticable to determine amounts of adjustments related to change in accounting policy `ifrs-full:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsOfAdjustmentsRelatedToChangeInAccountingPolicy`	5.0
Disclosure of changes in accounting estimates [text block] `ifrs-full:DisclosureOfChangesInAccountingEstimatesExplanatory`	6.0
Disclosure of changes in accounting estimates [abstract] `ifrs-full:DisclosureOfChangesInAccountingEstimatesAbstract`	None
Disclosure of changes in accounting estimates [table] `ifrs-full:DisclosureOfChangesInAccountingEstimatesTable`	None
Accounting estimates [axis] `ifrs-full:AccountingEstimatesAxis`	None
Accounting estimates [member] `ifrs-full:AccountingEstimatesMember`	None
Disclosure of changes in accounting estimates [line items] `ifrs-full:DisclosureOfChangesInAccountingEstimatesLineItems`	2.0
Description of nature of change in accounting estimate [text block] `ifrs-full:DescriptionOfNatureAndAmountOfChangeInAccountingEstimate`	None
Increase (decrease) in accounting estimate `ifrs-full:IncreaseDecreaseInAccountingEstimate`	2.0
Description of fact that amount of change in accounting estimate is impracticable [text block] `ifrs-full:DescriptionOfFactThatAmountOfChangeInAccountingEstimateIsImpracticable`	3.0
Description of nature of accounting errors in prior periods [text block] `ifrs-full:DescriptionOfNatureAmountAndCorrectionOfAccountingErrorsInPriorPeriodsEstimate`	7.0
Explanation of reason why it is impracticable to determine amounts for correction related to prior period errors `ifrs-full:ExplanationOfReasonWhyItIsImpracticableToDetermineAmountsForCorrectionRelatedToPriorPeriodErrors`	8.0