TAXONOMIA NIIF 2014

8/10/2019 TAXONOMIA NIIF 2014

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October 2014

The IFRS Taxonomy IllustratedIFRS Taxonomy 2014

A view of the IFRS Taxonomy 2014 (for Small and Medium-sized Entities) in Spanish


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The IFRS Taxonomy IllustratedIFRS Taxonomy 2014

A view of the IFRS Taxonomy 2014 (for Small and Medium-sized Entities) in Spanish

IFRS Foundation

30 Cannon Street | London EC4M 6XH | United KingdomTelephone: +44 (0)20 7246 6410 | Fax: +44 (0)20 7246 6411 | Email: [email protected] Taxonomy: [email protected] | Web: www.ifrs.org/xbrl
http://www.ifrs.org/xbrl


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This IFRS Taxonomy Illustrated has been prepared by the IFRS Foundation, 30 Cannon Street, London EC4M 6XH,United Kingdom.

Tel: +44 (0)20 7246 6410Fax: +44 (0)20 7246 6411Email: [email protected]: www.ifrs.org

The material contained in this document is provided for general information purposes only. It does not constituteaccounting or other professional advice. This document is not an official IASB pronouncement and has not beensubjected to the IASBs Due Process review.

The IFRS Foundation, the authors and the publishers do not accept responsibility for loss caused to any person whoacts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligenceor otherwise.

Copyright 2014 IFRS Foundation

The approved text of IFRSs, IASs, Interpretations and the IFRS for SMEs, as issued by the IASB, may be obtainedfrom the IFRS Foundation Publications Department.

All rights reserved. No part of this publication may be translated, reprinted or reproduced or utilised in any formeither in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including

photocopying and recording, or in any information storage and retrieval system, without prior permission in writingfrom the IFRS Foundation.

Please address matters to:IFRS Taxonomy Team30 Cannon Street, London EC4M 6XH, United KingdomEmail: [email protected]: www.ifrs.org/XBRL

The IASB logo/the IFRS Foundation logo/Hexagon Device, IFRS Foundation, eIFRS, IAS, IASB, IASC,IASCF, IASs, IFRIC, IFRS, IFRSs, IFRS Taxonomy, International Accounting Standards, InternationalFinancial Reporting Standards and SIC are Trade Marks of the IFRS Foundation.


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Introduction

XBRL (eXtensible Business Reporting Language) is a standard that is used to communicate information between businesses and other users of financial information. It provides a common, electronic format for business reporting. TheIFRS Foundation IFRS Taxonomy Team is responsible for developing the XBRL representation of the IFRSs - includingIASs (International Accounting Standards), Interpretations and the IFRS for SMEs (Small and Medium-sized Entities)- issued by the IASB, known as the IFRS Taxonomy.

Physically, the IFRS Taxonomy is composed of a set of electronic XBRL files and subsequently, it can be difficult

for those not familiar with XBRL to understand the structure of the taxonomy without the use of software. In order tofacilitate understanding of the Taxonomy and its structure, and ultimately to assist with the preparation of IFRS financialreports in XBRL format, the IFRS Foundation has published The IFRS Taxonomy Illustrated.

The IFRS Taxonomy Illustrated does not require knowledge of XBRL because it presents the structure of the IFRSTaxonomy in a simplified, visual format. The IFRS Taxonomy Illustrated sets out:

The hierarchy of the taxonomy and the elements within it. The required format of these elements, such as text, monetary values, etc. The Standards that these elements relate to.

The IFRS Taxonomy Illustrated also contains links to the eIFRS (electronic IFRSs), the IFRS Foundations onlinesubscription service that contains the electronic consolidated editions of the IFRSs and accompanying documents.

This version of The IFRS Taxonomy Illustrated reflects the IFRS Taxonomy 2014

1 The IFRS Taxonomy and related materials are available from the IFRS website at http://www.ifrs.org/XBRL/


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How to read The IFRS Taxonomy Illustrated

This section explains the format and content of The IFRS Taxonomy Illustrated . The explanations given here applythroughout the document.

Hierarchy Disclosureformat IFRS reference

110000] Informacin general sobre estados financieros

nformacin a revelar sobre informacin general sobre los estados financieros [bloque de texto] text blockIFRS for SMEs - 3 Identification of the financialstatements Disclosure

Nombre de la entidad que informa u otras formas de identificacin text IFRS for SMEs 3.23 a Disclosure

Explicacin del cambio en el nombre de la entidad que informa u otras formas de identificacin desdeel final del periodo sobre el que se informa precedente

text IFRS for SMEs 3.23 a Disclosure

Descripcin de la naturaleza de los estados financieros text

IFRS for SMEs 3.23 b Disclosure ,IFRS for SMEs 9.23 a Disclosure , IFRSfor SMEs 9.27 a Disclosure , IFRS forSMEs 9.30 a Disclosure

Fecha de cierre del periodo sobre el que se informa yyyy-mm-dd IFRS for SMEs 3.23 c Disclosure

Periodo cubierto por los estados financieros text IFRS for SMEs 3.23 c Disclosure

Descripcin de la moneda de presentacin textIFRS for SMEs 3.23 d Disclosure , IFRS forSMEs 30.26 Disclosure

Grado de redondeo utilizado en los estados financieros text IFRS for SMEs 3.23 e Disclosure

First column - hierarchy

The first column of the document represents the hierarchy of the IFRS for SMEs:

Column headings generally represent the name of a section of the IFRS for SMEs. Each column heading is preceded by a six-digit number in square brackets which has a value between [100000] and [999999]. Thesenumbers are artificial and provide viewing and sorting functionality (they are not related to the IFRS for SMEs).

Rows below column headings represent the elements belonging to this section.

Second column - disclosure format

The second column of the document illustrates the possible formats that a given disclosure may take. These are:

text block - denotes that the disclosure format is a text block. text - denotes that the disclosure format is text. yyyy-mm-dd - denotes that the disclosure format is a date. X - denotes that the disclosure format is a monetary value. (X) - denotes that the disclosure format is a negative monetary value. X.XX - denotes that the disclosure format is a decimalised value. shares - denotes that the disclosure format is a number of shares.
http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_30.26&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_30.26&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.30_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.30_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.27_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.27_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.23_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=sect_Section3_Identificationofthefinancialstatements&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=sect_Section3_Identificationofthefinancialstatements&doctype=Standard


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____ - denotes that the disclosure format is the total sum of the preceding rows. table - denotes the beginning of a two-dimensional disclosure. axis - denotes an axis on a two-dimensional disclosure. member - denotes a member on an axis. line items - denotes the beginning of a series of disclosures for a table. A blank column denotes that no disclosure is required.

For monetary values:

instant or duration - denotes that the disclosure represents a stock (if instant) or a flow (if duration). credit or debit - denotes the natural balance of the disclosure.

Third column - IFRS for SMEs reference

The third column indicates the corresponding paragraph/section in the IFRS for SMEs for a given disclosure, together with the nature of the reference:

Common-practice - denotes a common-practice reference. Disclosure - denotes an IFRS for SMEs disclosure requirement. Example - denotes an IFRS for SMEs example.


7/37 IFRS Foundation 1

CONTENTS PAGE[110000] Informacin general sobre estados financieros 2

[210000] Estado de situacin financiera, corriente/no corriente 2

[220000] Estado de situacin financiera, orden de liquidabilidad 3

[310000] Estado de resultados, por funcin de gasto 4

[320000] Estado de resultados, por naturaleza de gasto 4

[410000] Estado del resultado integral, componentes ORI presentados netos de impuestos 5

[420000] Estado del resultado integral, componentes ORI presentados antes de impuestos 5

[510000] Estado de flujos de efectivo, mtodo directo 6

[520000] Estado de flujos de efectivo, mtodo indirecto 7

[610000] Estado de cambios en el patrimonio 8

[650000] Estado de resultados y ganancias acumuladas, informacin a revelar adicional 9

[800100] Notas - Subclasificaciones de activos, pasivos y patrimonios 9

[800200] Notas - Anlisis de ingresos y gastos 12

[810000] Notas - Informacin de la entidad y declaracin de cumplimiento con las NIIF 12

[811000] Notas - Polticas contables, cambios en las estimaciones contables y errores 13

[815000] Notas - Hechos ocurridos despus del periodo sobre el que se informa 14

[816000] Notas - Informacin hiperinflacionaria 14

[817000] Notas - Combinaciones de negocios 14

[818000] Notas - Partes relacionadas 15

[819100] Notas - Adopcin de las NIIF por primera vez 16

[822100] Notas - Propiedades, planta y equipo 16

[822390] Notas - Instrumentos financieros 17

[823180] Notas - Activos intangibles 19

[824180] Notas - Agricultura 20

[825100] Notas - Propiedades de inversin 21

[825480] Notas - Estados financieros consolidados, combinados y separados 21[825500] Notas - Participaciones en negocios conjuntos 22

[825600] Notas - Inversiones en asociadas 22

[825900] Notas - Activos no corrientes o grupo de activos mantenidos para la venta 22

[826380] Notas - Inventarios 22

[827570] Notas - Otras provisiones, pasivos contingentes y activos contingentes 22

[831110] Notas - Ingresos de actividades ordinarias 23

[831400] Notas - Subvenciones del gobierno 23

[831710] Notas - Contratos de construccin 24

[832410] Notas - Deterioro del valor de activos 24

[832600] Notas - Arrendamientos 24

[834120] Notas - Acuerdos con pagos basados en acciones 26

[834480] Notas - Beneficios a los empleados 27

[835110] Notas - Impuestos a las ganancias 29

[842000] Notas - Efectos de las variaciones en las tasas de cambio de la moneda extranjera 30

[851100] Notas - Estado de flujos de efectivo 30

[861200] Notas - Capital en acciones, reservas y otras participaciones en el patrimonio 30

[901000] Eje - Aplicacin retroactiva y reexpresin retroactiva 31

[901500] Eje - Fecha de creacin 31

[913000] Eje - Estados financieros consolidados, combinados y separados 31



110000] Informacin general sobre estados financieros

nformacin a revelar sobre informacin general sobre los estados financieros [bloque de texto] text blockIFRS for SMEs - 3 Identification of the financialstatements Disclosure

Nombre de la entidad que informa u otras formas de identificacin text IFRS for SMEs 3.23 a Disclosure

Explicacin del cambio en el nombre de la entidad que informa u otras formas de identificacin desdeel final del periodo sobre el que se informa precedente

text IFRS for SMEs 3.23 a Disclosure

Descripcin de la naturaleza de los estados financieros text

IFRS for SMEs 3.23 b Disclosure ,IFRS for SMEs 9.23 a Disclosure , IFRSfor SMEs 9.27 a Disclosure , IFRS forSMEs 9.30 a Disclosure

Fecha de cierre del periodo sobre el que se informa yyyy-mm-dd IFRS for SMEs 3.23 c Disclosure

Periodo cubierto por los estados financieros text IFRS for SMEs 3.23 c Disclosure

Descripcin de la moneda de presentacin textIFRS for SMEs 3.23 d Disclosure , IFRS forSMEs 30.26 Disclosure

Grado de redondeo utilizado en los estados financieros text IFRS for SMEs 3.23 e Disclosure

210000] Estado de situacin financiera, corriente/no corrienteEstado de situacin financiera [sinopsis]

Activos [sinopsis]

Activos no corrientes [sinopsis]

Propiedades, planta y equipo X instant, debit

IFRS for SMEs 17.31 e Disclosure , IFRSfor SMEs 4.11 a Disclosure , IFRS forSMEs 4.2 e Disclosure

Propiedad de inversin X instant, debitIFRS for SMEs 16.10 e Disclosure , IFRS for

SMEs 4.2 f DisclosurePlusvala X instant, debit IFRS for SMEs 4.3 Common practice

Activos intangibles distintos de la plusvala X instant, debitIFRS for SMEs 18.27 e Disclosure , IFRS forSMEs 4.2 g Disclosure

Inversiones en asociadas X instant, debitIFRS for SMEs 14.12 b Disclosure , IFRS forSMEs 4.2 j Disclosure

Inversiones en negocios conjuntos X instant, debitIFRS for SMEs 15.19 b Disclosure , IFRS forSMEs 4.2 k Disclosure

Activos biolgicos no corrientes, al costo menos depreciacin acumulada y deterioro del valor X instant, debit IFRS for SMEs 4.2 h Disclosure

Activos biolgicos no corrientes, al valor razonable X instant, debit IFRS for SMEs 4.2 i Disclosure

Cuentas comerciales por cobrar y otras cuentas por cobrar no corrientes X instant, debitIFRS for SMEs 4.11 b Disclosure , IFRS forSMEs 4.2 b Disclosure

Inventarios no corrientes X instant, debit IFRS for SMEs 4.2 d Disclosure

Activos por impuestos diferidos X instant, debitIFRS for SMEs 29.32 d (i) Disclosure , IFRS forSMEs 4.2 o Disclosure

Activos por impuestos corrientes, no corriente X instant, debit IFRS for SMEs 4.2 n Disclosure

Otros activos financieros no corrientes X instant, debit IFRS for SMEs 4.2 c Disclosure

Otros activos no financieros no corrientes X instant, debit IFRS for SMEs 4.3 Common practice

Total de activos no corrientes X instant, debit IFRS for SMEs 4.6 Disclosure

Activos corrientes [sinopsis]

Inventarios corrientes X instant, debit

IFRS for SMEs 13.22 b Disclosure , IFRSfor SMEs 4.11 c Disclosure , IFRS forSMEs 4.2 d Disclosure

Cuentas comerciales por cobrar y otras cuentas por cobrar corrientes X instant, debitIFRS for SMEs 4.11 b Disclosure , IFRS forSMEs 4.2 b Disclosure

Activos por impuestos corrientes, corriente X instant, debit IFRS for SMEs 4.2 n Disclosure Activos biolgicos corrientes, al costo menos depreciacin acumulada y deterioro de valor X instant, debit IFRS for SMEs 4.2 h Disclosure

Activos biolgicos corrientes, al valor razonable X instant, debit IFRS for SMEs 4.2 i Disclosure

Otros activos financieros corrientes X instant, debit IFRS for SMEs 4.2 c Disclosure

Otros activos no financieros corrientes X instant, debit IFRS for SMEs 4.3 Common practice

Efectivo y equivalentes al efectivo X instant, debitIFRS for SMEs 4.2 a Disclosure , IFRS forSMEs 7.20 Disclosure

Activos corrientes totales X instant, debit IFRS for SMEs 4.5 Disclosure

Total de activos X instant, debit IFRS for SMEs 4.3 Disclosure

Patrimonio y pasivos [sinopsis]

Patrimonio [sinopsis]

Capital emitido X instant, credit IFRS for SMEs 4.11 f Disclosure

Ganancias acumuladas X instant, credit IFRS for SMEs 4.11 f Disclosure , IFRS forSMEs 6.5 a Disclosure , IFRS for SMEs 6.5 e Disclosure

Prima de emisin X instant, credit IFRS for SMEs 4.11 f Disclosure

Acciones propias en cartera (X) instant, debit IFRS for SMEs 4.11 f Disclosure

Otras participaciones en el patrimonio X instant, credit IFRS for SMEs 4.11 f Disclosure

Otras reservas X instant, credit IFRS for SMEs 4.11 f Disclosure
http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.5_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.5_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.5_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.5&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.20&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.20&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_h&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_n&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_13.22_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.6&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_n&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_o&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_o&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_29.32_d_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_h&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_k&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_k&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_15.19_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_j&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_j&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_14.12_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_g&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_g&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_18.27_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_16.10_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_17.31_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_30.26&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_30.26&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.30_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.30_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.27_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.27_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_9.23_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_3.23_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=sect_Section3_Identificationofthefinancialstatements&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=sect_Section3_Identificationofthefinancialstatements&doctype=Standard



Total patrimonio atribuible a propietarios de la controladora X instant, credit IFRS for SMEs 4.2 r Disclosure

Participaciones no controladoras X instant, credit IFRS for SMEs 4.2 q Disclosure

Patrimonio total X instant, creditIFRS for SMEs 35.13 b Disclosure , IFRS forSMEs 4.2 q Disclosure , IFRS for SMEs 6.3 c Disclosure

Pasivos [sinopsis]

Pasivos no corrientes [sinopsis]

Provisiones no corrientes [sinopsis]

Provisiones no corrientes por beneficios a los empleados X instant, credit IFRS for SMEs 4.11 e Disclosure

Otras provisiones no corrientes X instant, credit IFRS for SMEs 4.11 e Disclosure

Total provisiones no corrientes Xinstant, credit

IFRS for SMEs 4.2 p Disclosure

Cuentas comerciales por pagar y otras cuentas por pagar no corrientes X instant, creditIFRS for SMEs 4.11 d Disclosure , IFRS forSMEs 4.2 l Disclosure

Pasivo por impuestos diferidos X instant, creditIFRS for SMEs 29.32 d (i) Disclosure , IFRS forSMEs 4.2 o Disclosure

Pasivos por impuestos corrientes, no corriente X instant, credit IFRS for SMEs 4.2 n Disclosure

Otros pasivos financieros no corrientes X instant, credit IFRS for SMEs 4.2 m Common practice

Parte no corriente de prstamos no corrientes X instant, credit IFRS for SMEs 4.3 Common practice

Otros pasivos no financieros no corrientes X instant, credit IFRS for SMEs 4.3 Common practice

Total de pasivos no corrientes X instant, credit IFRS for SMEs 4.8 Disclosure

Pasivos corrientes [sinopsis]

Disposiciones actuales [sinopsis]

Provisiones corrientes por beneficios a los empleados X instant, credit IFRS for SMEs 4.11 e Disclosure

Otras provisiones corrientes X instant, credit IFRS for SMEs 4.11 e Disclosure

Total provisiones corrientes X instant, credit IFRS for SMEs 4.2 p Disclosure

Cuentas por pagar comerciales y otras cuentas por pagar X instant, creditIFRS for SMEs 4.11 d Disclosure , IFRS forSMEs 4.2 l Disclosure

Pasivos por impuestos corrientes, corriente X instant, credit IFRS for SMEs 4.2 n Disclosure

Otros pasivos financieros corrientes X instant, credit IFRS for SMEs 4.2 m Common practice

Prstamos corrientes X instant, credit IFRS for SMEs 4.3 Common practice

Parte corriente de prstamos no corrientes X instant, credit IFRS for SMEs 4.3 Common practice

Otros pasivos no financieros corrientes X instant, credit IFRS for SMEs 4.3 Common practice

Pasivos corrientes totales X instant, credit IFRS for SMEs 4.7 Disclosure

Total pasivos X instant, credit IFRS for SMEs 4.3 Disclosure

Total de patrimonio y pasivos X instant, credit IFRS for SMEs 4.3 Disclosure220000] Estado de situacin financiera, orden de liquidabilidad

Estado de situacin financiera [sinopsis]

Activos [sinopsis]

Propiedades, planta y equipo X instant, debit

IFRS for SMEs 17.31 e Disclosure , IFRSfor SMEs 4.11 a Disclosure , IFRS forSMEs 4.2 e Disclosure

Propiedad de inversin X instant, debitIFRS for SMEs 16.10 e Disclosure , IFRS forSMEs 4.2 f Disclosure

Plusvala X instant, debit IFRS for SMEs 4.3 Common practice

Activos intangibles distintos de la plusvala X instant, debitIFRS for SMEs 18.27 e Disclosure , IFRS forSMEs 4.2 g Disclosure

Otros activos financieros X instant, debit IFRS for SMEs 4.2 c Disclosure

Otros activos no financieros X instant, debit IFRS for SMEs 4.3 Common practice

Inversiones en asociadas X instant, debitIFRS for SMEs 14.12 b Disclosure , IFRS forSMEs 4.2 j Disclosure

Inversiones en negocios conjuntos X instant, debitIFRS for SMEs 15.19 b Disclosure , IFRS forSMEs 4.2 k Disclosure

Activos biolgicos, al costo menos depreciacin acumulada y deterioro de valor X instant, debit IFRS for SMEs 4.2 h Disclosure

Activos biolgicos, al valor razonable X instant, debit IFRS for SMEs 4.2 i Disclosure

Inventarios X instant, debit IFRS for SMEs 4.2 d Disclosure

Activos por impuestos corrientes X instant, debit IFRS for SMEs 4.2 n Disclosure

Activos por impuestos diferidos X instant, debitIFRS for SMEs 29.32 d (i) Disclosure , IFRS forSMEs 4.2 o Disclosure

Cuentas comerciales por cobrar y otras cuentas por cobrar X instant, debitIFRS for SMEs 4.11 b Disclosure , IFRS for

SMEs 4.2 b Disclosure

Efectivo y equivalentes al efectivo X instant, debitIFRS for SMEs 4.2 a Disclosure , IFRS forSMEs 7.20 Disclosure

Total de activos X instant, debit IFRS for SMEs 4.3 Disclosure

Patrimonio y pasivos [sinopsis]

Patrimonio [sinopsis]
http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.20&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.20&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_o&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_o&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_29.32_d_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_n&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_h&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_k&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_k&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_15.19_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_j&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_j&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_14.12_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_g&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_g&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_18.27_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_16.10_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_17.31_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.7&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.3&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_m&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_n&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_l&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_l&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_p&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.11_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.8&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&da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Capital emitido X instant, credit IFRS for SMEs 4.11 f Disclosure

Ganancias acumuladas X instant, creditIFRS for SMEs 4.11 f Disclosure , IFRS forSMEs 6.5 a Disclosure , IFRS for SMEs 6.5 e Disclosure

Prima de emisin X instant, credit IFRS for SMEs 4.11 f Disclosure

Acciones propias en cartera (X) instant, debit IFRS for SMEs 4.11 f Disclosure

Otras participaciones en el patrimonio X instant, credit IFRS for SMEs 4.11 f Disclosure

Otras reservas X instant, credit IFRS for SMEs 4.11 f Disclosure

Total patrimonio atribuible a propietarios de la controladora X instant, credit IFRS for SMEs 4.2 r Disclosure

Participaciones no controladoras X instant, credit IFRS for SMEs 4.2 q Disclosure

Patrimonio total X instant, credit IFRS for SMEs 35.13 b Disclosure , IFRS forSMEs 4.2 q Disclosure , IFRS for SMEs 6.3 c Disclosure

Pasivos [sinopsis]

Cuentas comerciales por pagar y otras cuentas por pagar X instant, creditIFRS for SMEs 4.11 d Disclosure , IFRS forSMEs 4.2 l Disclosure

Provisiones [sinopsis]

Provisiones por beneficios a los empleados X instant, credit IFRS for SMEs 4.11 e Disclosure

Otras provisiones X instant, creditIFRS for SMEs 21.14 a (i) Disclosure , IFRS forSMEs 4.11 e Disclosure

Total provisiones X instant, credit IFRS for SMEs 4.2 p Disclosure

Otros pasivos financieros X instant, credit IFRS for SMEs 4.2 m Disclosure

Prstamos tomados X instant, credit IFRS for SMEs 4.3 Common practice

Otros pasivos no financieros X instant, credit IFRS for SMEs 4.3 Common practice

Pasivos por impuestos corrientes X instant, credit IFRS for SMEs 4.2 n Disclosure

Pasivo por impuestos diferidos X instant, creditIFRS for SMEs 29.32 d (i) Disclosure , IFRS forSMEs 4.2 o Disclosure

Total pasivos X instant, credit IFRS for SMEs 4.3 Disclosure

Total de patrimonio y pasivos X instant, credit IFRS for SMEs 4.3 Disclosure

310000] Estado de resultados, por funcin de gastoResultado de periodo [resumen]

Ganancia (prdida) [sinopsis]

Ingresos de actividades ordinarias X duration, creditIFRS for SMEs 23.30 Disclosure , IFRS forSMEs 5.5 a Disclosure

Costo de ventas (X) duration, debit IFRS for SMEs 5.11 b Disclosure

Ganancia bruta X duration, credit IFRS for SMEs 5.11 b Common practice

Otros ingresos X duration, credit IFRS for SMEs 5.9 Common practice

Costos de distribucin (X) duration, debit IFRS for SMEs 5.11 b Common practice

Gastos de administracin (X) duration, debit IFRS for SMEs 5.11 b Common practice

Otros gastos (X) duration, debit IFRS for SMEs 5.11 b Common practice

Otras ganancias (prdidas) X duration, credit IFRS for SMEs 5.9 Common practice

Ingresos financieros X duration, credit IFRS for SMEs 5.9 Common practice

Costos financieros (X) duration, debit IFRS for SMEs 5.5 b Disclosure

Participacin en las ganancias (prdidas) de asociadas y negocios conjuntos que se contabilicenutilizando el mtodo de la participacin

X duration, credit IFRS for SMEs 5.5 c Disclosure

Ganancia (prdida), antes de impuestos X duration, credit IFRS for SMEs 5.5 Common practice

Ingreso (gasto) por impuestos (X) duration, debitIFRS for SMEs 29.31 Disclosure , IFRS forSMEs 5.5 d Disclosure

Ganancia (prdida) procedente de operaciones continuadas X duration, credit IFRS for SMEs 5.5 Common practice

Ganancia (prdida) procedente de operaciones discontinuadas X duration, credit IFRS for SMEs 5.5 e Disclosure

Ganancia (prdida) X duration, credit

IFRS for SMEs 35.13 c Disclosure ,IFRS for SMEs 5.5 f Disclosure , IFRSfor SMEs 6.3 c (i) Disclosure , IFRS forSMEs 7.7 b Disclosure

Ganancia (prdida), atribuible a [sinopsis]

Ganancia (prdida), atribuible a los propietarios de la controladora X duration, credit IFRS for SMEs 5.6 a (ii) Disclosure

Ganancia (prdida), atribuible a participaciones no controladoras X duration, credit IFRS for SMEs 5.6 a (i) Disclosure

320000] Estado de resultados, por naturaleza de gastoResultado de periodo [resumen]

Ganancia (prdida) [sinopsis]

Ingresos de actividades ordinarias X duration, credit IFRS for SMEs 23.30 Disclosure , IFRS forSMEs 5.5 a Disclosure

Otros ingresos X duration, credit IFRS for SMEs 5.9 Common practice

Incremento (disminucin) de los inventarios de productos terminados y en proceso (X) duration, debit IFRS for SMEs 5.11 a Common practice

Otros trabajos realizados por la entidad y capitalizados X duration, credit IFRS for SMEs 5.11 a Common practice

Materias primas y consumibles utilizados (X) duration, debit IFRS for SMEs 5.11 a Common practice
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Gastos por beneficios a los empleados (X) duration, debit IFRS for SMEs 5.11 a Common practice

Gasto por depreciacin y amortizacin (X) duration, debit IFRS for SMEs 5.11 a Common practice

Reversin de prdidas por deterioro de valor (prdidas por deterioro de valor) reconocidas en elresultado del periodo

(X) duration, debit IFRS for SMEs 5.11 a Common practice

Otros gastos (X) duration, debit IFRS for SMEs 5.11 a Common practice

Otras ganancias (prdidas) X duration, credit IFRS for SMEs 5.9 Common practice

Ingresos financieros X duration, credit IFRS for SMEs 5.9 Common practice

Costos financieros (X) duration, debit IFRS for SMEs 5.5 b Disclosure

Participacin en las ganancias (prdidas) de asociadas y negocios conjuntos que se contabilicenutilizando el mtodo de la participacin

X duration, credit IFRS for SMEs 5.5 c Disclosure

Ganancia (prdida), antes de impuestos X duration, credit IFRS for SMEs 5.5 Common practice

Ingreso (gasto) por impuestos (X) duration, debitIFRS for SMEs 29.31 Disclosure , IFRS forSMEs 5.5 d Disclosure

Ganancia (prdida) procedente de operaciones continuadas X duration, credit IFRS for SMEs 5.5 Common practice

Ganancia (prdida) procedente de operaciones discontinuadas X duration, credit IFRS for SMEs 5.5 e Disclosure



Ganancia (prdida), atribuible a [sinopsis]

Ganancia (prdida), atribuible a los propietarios de la controladora X duration, credit IFRS for SMEs 5.6 a (ii) Disclosure

Ganancia (prdida), atribuible a participaciones no controladoras X duration, credit IFRS for SMEs 5.6 a (i) Disclosure

410000] Estado del resultado integral, componentes ORI presentados netos dempuestosEstado del resultado integral [sinopsis]



Otro resultado integral [sinopsis]

Componentes de otro resultado integral, neto de impuestos [sinopsis]

Otro resultado integral, neto de impuestos, diferencias de cambio por conversin X duration, creditIFRS for SMEs 5.4 b (i) Disclosure , IFRS forSMEs 5.5 g Disclosure

Otro resultado integral, neto de impuestos, coberturas del flujo de efectivo X duration, creditIFRS for SMEs 5.4 b (iii) Disclosure , IFRS forSMEs 5.5 g Disclosure

Otro resultado integral, neto de impuestos, ganancias (prdidas) actuariales por planes debeneficios definidos X duration, credit

IFRS for SMEs 5.4 b (ii) Disclosure , IFRS forSMEs 5.5 g Disclosure

Participacin en otro resultado integral de asociadas y negocios conjuntos que se contabilicenutilizando el mtodo de la participacin, neto de impuestos

X duration, credit IFRS for SMEs 5.5 h Disclosure

Total otro resultado integral X duration, creditIFRS for SMEs 5.4 b Disclosure , IFRS forSMEs 6.3 c (ii) Disclosure

Resultado integral total X duration, creditIFRS for SMEs 5.5 i Disclosure , IFRS forSMEs 6.3 a Disclosure

Resultado integral atribuible a [sinopsis]

Resultado integral atribuible a los propietarios de la controladora X duration, creditIFRS for SMEs 5.6 b (ii) Disclosure , IFRS forSMEs 6.3 a Disclosure

Resultado integral atribuible a participaciones no controladoras X duration, creditIFRS for SMEs 5.6 b (i) Disclosure , IFRS forSMEs 6.3 a Disclosure

420000] Estado del resultado integral, componentes ORI presentados antes de

mpuestosEstado del resultado integral [sinopsis]



Componentes de otro resultado integral, antes de impuestos [sinopsis]

Otro resultado integral, antes de impuestos, diferencias de cambio por conversin X duration, creditIFRS for SMEs 5.4 b (i) Disclosure , IFRS forSMEs 5.5 g Disclosure

Otro resultado integral, antes de impuestos, coberturas del flujo de efectivo X duration, creditIFRS for SMEs 5.4 b (iii) Disclosure , IFRS forSMEs 5.5 g Disclosure

Otro resultado integral, antes de impuestos, ganancias (prdidas) actuariales por planes debeneficios definidos

X duration, credit

IFRS for SMEs 28.41 b Disclosure , IFRSfor SMEs 5.4 b (ii) Disclosure , IFRS forSMEs 5.5 g Disclosure

Participacin en otro resultado integral de asociadas y negocios conjuntos que se contabilicenutilizando el mtodo de la participacin, antes de impuestos

X duration, credit IFRS for SMEs 5.5 h Disclosure

Total otro resultado integral, antes de impuestos X duration, credit IFRS for SMEs 5.5 Common practice

Impuesto a las ganancias relacionado con componentes de otro resultado integral (X) duration IFRS for SMEs 29.32 a Disclosure

Impuesto a las ganancias relacionado con la participacin en el otro resultado integral de asociadas ynegocios conjuntos que se contabilicen mediante el mtodo de la participacin

(X) duration, debit IFRS for SMEs 29.32 a Disclosure
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Total otro resultado integral X duration, creditIFRS for SMEs 5.4 b Disclosure , IFRS forSMEs 6.3 c (ii) Disclosure

Resultado integral total X duration, creditIFRS for SMEs 5.5 i Disclosure , IFRS forSMEs 6.3 a Disclosure

Resultado integral atribuible a [sinopsis]

Resultado integral atribuible a los propietarios de la controladora X duration, creditIFRS for SMEs 5.6 b (ii) Disclosure , IFRS forSMEs 6.3 a Disclosure

Resultado integral atribuible a participaciones no controladoras X duration, creditIFRS for SMEs 5.6 b (i) Disclosure , IFRS forSMEs 6.3 a Disclosure

510000] Estado de flujos de efectivo, mtodo directo

Estado de flujos de efectivo [sinopsis]Flujos de efectivo procedentes de (utilizados en) actividades de operacin [sinopsis]

Clases de cobros por actividades de operacin [sinopsis]

Cobros procedentes de las ventas de bienes y prestacin de servicios X duration, debit IFRS for SMEs 7.4 a Example

Cobros procedentes de regalas, cuotas, comisiones y otros ingresos de actividadesordinarias

X duration, debit IFRS for SMEs 7.4 b Example

Cobros derivados de contratos mantenidos para intermediacin o para negociar con ellos X duration, debit IFRS for SMEs 7.4 f Example

Cobros procedentes de primas y prestaciones, anualidades y otros beneficios de plizassuscritas

X duration, debit IFRS for SMEs 7.4 Example

Otros cobros por actividades de operacin X duration, debit IFRS for SMEs 7.4 Example

Clases de pagos en efectivo procedentes de actividades de operacin [resumen]

Pagos a proveedores por el suministro de bienes y servicios (X) duration, credit IFRS for SMEs 7.4 c Example

Pagos procedentes de contratos mantenidos para intermediacin o para negociar (X) duration, credit IFRS for SMEs 7.4 f Example

Pagos a y por cuenta de los empleados (X) duration, credit IFRS for SMEs 7.4 d Example

Pagos por primas y prestaciones, anualidades y otras obligaciones derivadas de las plizassuscritas

(X) duration, credit IFRS for SMEs 7.4 Example

Otros pagos por actividades de operacin (X) duration, credit IFRS for SMEs 7.4 Example

Dividendos pagados (X) duration, credit IFRS for SMEs 7.15 Disclosure

Dividendos recibidos X duration, debit IFRS for SMEs 7.15 Disclosure

Intereses pagados (X) duration, credit IFRS for SMEs 7.15 Disclosure

Intereses recibidos X duration, debit IFRS for SMEs 7.15 Disclosure

Impuestos a las ganancias reembolsados (pagados) (X) duration, creditIFRS for SMEs 7.17 Disclosure , IFRS forSMEs 7.4 e Example

Otras entradas (salidas) de efectivo X duration, debit IFRS for SMEs 7.4 Disclosure

Flujos de efectivo netos procedentes de (utilizados en) actividades de operacin X duration IFRS for SMEs 7.4 Disclosure

Flujos de efectivo procedentes de (utilizados en) actividades de inversin [sinopsis]Flujos de efectivo procedentes de la prdida de control de subsidiarias u otros negocios X duration, debit IFRS for SMEs 7.5 d Disclosure

Flujos de efectivo utilizados para obtener el control de subsidiarias u otros negocios (X) duration, credit IFRS for SMEs 7.5 c Disclosure

Otros cobros por la venta de patrimonio o instrumentos de deuda de otras entidades X duration, debit IFRS for SMEs 7.5 d Example

Otros pagos para adquirir patrimonio o instrumentos de deuda de otras entidades (X) duration, credit IFRS for SMEs 7.5 c Example

Otros cobros por la venta de participaciones en negocios conjuntos X duration, debit IFRS for SMEs 7.5 d Example

Otros pagos para adquirir participaciones en negocios conjuntos (X) duration, credit IFRS for SMEs 7.5 c Example

Importes procedentes de la venta de propiedades, planta y equipo X duration, debit IFRS for SMEs 7.5 b Example

Compras de propiedades, planta y equipo (X) duration, credit IFRS for SMEs 7.5 a Example

Importes procedentes de ventas de activos intangibles X duration, debit IFRS for SMEs 7.5 b Example

Compras de activos intangibles (X) duration, credit IFRS for SMEs 7.5 a Example

Recursos por ventas de otros activos a largo plazo X duration, debit IFRS for SMEs 7.5 b Example

Compras de otros activos a largo plazo (X) duration, credit IFRS for SMEs 7.5 a Example

Anticipos de efectivo y prstamos concedidos a terceros (X) duration, credit IFRS for SMEs 7.5 e Example

Cobros procedentes del reembolso de anticipos y prstamos concedidos a terceros X duration, debit IFRS for SMEs 7.5 f Example

Pagos derivados de contratos de futuro, a trmino, de opciones y de permuta financiera (X) duration, credit IFRS for SMEs 7.5 g Example

Cobros procedentes de contratos de futuro, a trmino, de opciones y de permuta financiera X duration, debit IFRS for SMEs 7.5 h Example






Flujos de efectivo netos procedentes de (utilizados en) actividades de inversin X duration, debit IFRS for SMEs 7.5 DisclosureFlujos de efectivo procedentes de (utilizados en) actividades de financiacin [sinopsis]

Importes procedentes de la emisin de acciones X duration, debit IFRS for SMEs 7.6 a Example

Importes procedentes de la emisin de otros instrumentos de patrimonio X duration, debit IFRS for SMEs 7.6 a Example

Pagos por adquirir o rescatar las acciones de la entidad (X) duration, credit IFRS for SMEs 7.6 b Example

Pagos por otras participaciones en el patrimonio (X) duration, credit IFRS for SMEs 7.6 Common practice
http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.6&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.6_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.6_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.6_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.17&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.14&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.14&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.14&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_h&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_g&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.17&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.15&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.15&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.15&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.15&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_5.6_b_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_5.6_b_ii&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_5.5_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_c_ii&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_c_ii&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_5.4_b&doctype=Standard



Importes procedentes de prstamos X duration, debit IFRS for SMEs 7.6 c Example

Reembolsos de prstamos (X) duration, credit IFRS for SMEs 7.6 d Example

Pagos de pasivos por arrendamientos financieros (X) duration, credit IFRS for SMEs 7.6 e Example





Flujos de efectivo netos procedentes de (utilizados en) actividades de financiacin X duration, debit IFRS for SMEs 7.6 Disclosure

Incremento (disminucin) neto de efectivo y equivalentes al efectivo, antes del efecto de los cambiosen la tasa de cambio

X duration, debit IFRS for SMEs 7.13 Disclosure

Efectos de la variacin en la tasa de cambio sobre el efectivo y equivalentes al efectivo [sinopsis]

Efectos de la variacin en la tasa de cambio sobre el efectivo y equivalentes al efectivo X duration, debit IFRS for SMEs 7.13 Disclosure

Incremento (disminucin) neto de efectivo y equivalentes al efectivo X duration, debit IFRS for SMEs 7.20 Disclosure

Efectivo y equivalentes al efectivo al principio del periodo X instant, debitIFRS for SMEs 4.2 a Disclosure , IFRS forSMEs 7.20 Disclosure

Efectivo y equivalentes al efectivo al final del periodo X instant, debitIFRS for SMEs 4.2 a Disclosure , IFRS forSMEs 7.20 Disclosure

520000] Estado de flujos de efectivo, mtodo indirectoEstado de flujos de efectivo [sinopsis]

Flujos de efectivo procedentes de (utilizados en) actividades de operacin [sinopsis]


IFRS for SMEs 35.13 c Disclosure ,

IFRS for SMEs 5.5 f Disclosure , IFRSfor SMEs 6.3 c (i) Disclosure , IFRS forSMEs 7.7 b Disclosure

Ajustes para conciliar la ganancia (prdida) [sinopsis]

Ajustes por gastos por impuestos a las ganancias no monetarios X duration, debit IFRS for SMEs F5 Example

Ajustes por costos financieros no monetarios X duration, debit IFRS for SMEs F5 Example

Ajustes por gasto por impuestos a las ganancias X duration, debit IFRS for SMEs 7.17 Disclosure

Ajustes por costos financieros X duration, debit IFRS for SMEs 7.8 c Common practice

Ajustes por disminuciones (incrementos) en los inventarios X duration, debit IFRS for SMEs 7.8 a Common practice

Ajustes por la disminucin (incremento) de cuentas por cobrar de origen comercial X duration, debit IFRS for SMEs 7.8 a Common practice

Ajustes por disminuciones (incrementos) en otras cuentas por cobrar derivadas de lasactividades de operacin

X duration, debit IFRS for SMEs 7.8 a Common practice

Ajustes por el incremento (disminucin) de cuentas por pagar de origen comercial X duration, debit IFRS for SMEs 7.8 a Common practice

Ajustes por incrementos (disminuciones) en otras cuentas por pagar derivadas de lasactividades de operacin

X duration, debit IFRS for SMEs 7.8 a Common practice

Ajustes por gastos de depreciacin y amortizacin X duration, debit IFRS for SMEs 7.8 b Common practice

Ajustes por deterioro de valor (reversiones de prdidas por deterioro de valor) reconocidas enel resultado del periodo

X duration, debit IFRS for SMEs 7.8 b Common practice

Ajustes por provisiones X duration, debit IFRS for SMEs 7.8 b Common practice

Ajustes por prdidas (ganancias) de moneda extranjera no realizadas X duration, debit IFRS for SMEs 7.8 b Common practice

Ajustes por pagos basados en acciones X duration, debit IFRS for SMEs 7.8 b Common practice

Ajustes por prdidas (ganancias) del valor razonable X duration, debit IFRS for SMEs 7.8 b Common practice

Ajustes por ganancias no distribuidas de asociadas (X) duration, credit IFRS for SMEs 7.8 b Common practice

Ajustes por participaciones no controladoras X duration, debit IFRS for SMEs 7.8 b Common practice

Ajustes por gastos (ingresos) acumulados o devengados pendientes de pagar (o cobrar) (X) duration, credit IFRS for SMEs 7.8 b Common practice

Otros ajustes por partidas distintas al efectivo X duration, debit IFRS for SMEs 7.8 b Common practice

Ajustes por prdidas (ganancias) por la disposicin de activos no corrientes X duration, debit IFRS for SMEs 7.8 b Common practice

Otros ajustes para los que los efectos sobre el efectivo son flujos de efectivo de inversin ofinanciacin

X duration, debit IFRS for SMEs 7.8 c Common practice

Otros ajustes para conciliar la ganancia (prdida) X duration, debit IFRS for SMEs 7.8 Disclosure

Total ajustes para conciliar la ganancia (prdida) X duration, debit IFRS for SMEs 7.8 Disclosure






Otras entradas (salidas) de efectivo X duration, debit IFRS for SMEs 7.4 DisclosureFlujos de efectivo netos procedentes de (utilizados en) actividades de operacin X duration IFRS for SMEs 7.4 Disclosure

Flujos de efectivo procedentes de (utilizados en) actividades de inversin [sinopsis]

Flujos de efectivo procedentes de la prdida de control de subsidiarias u otros negocios X duration, debit IFRS for SMEs 7.5 d Disclosure

Flujos de efectivo utilizados para obtener el control de subsidiarias u otros negocios (X) duration, credit IFRS for SMEs 7.5 c Disclosure

Otros cobros por la venta de patrimonio o instrumentos de deuda de otras entidades X duration, debit IFRS for SMEs 7.5 d Example
http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.5_d&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.4_e&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.17&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.15&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.15&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.15&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.15&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.8_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.17&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_F5&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_F5&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.7_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.7_b&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_c_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_6.3_c_i&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_5.5_f&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_35.13_c&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.20&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.20&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_a&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.20&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_7.20&doctype=Standardhttp://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=100&date=2014-03-05&anchor=para_4.2_a&do

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TAXONOMIA NIIF 2014

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