$Assets = $EquityAndLiabilities ifrs-smes:Assets ifrs-smes:EquityAndLiabilities $Assets = $EquityAndLiabilities ifrs-smes:Assets ifrs-smes:EquityAndLiabilities $ProfitLoss = $ProfitLossAttributableToOwnersOfParent + $ProfitLossAttributableToNoncontrollingInterests ifrs-smes:ProfitLoss ifrs-smes:ProfitLossAttributableToOwnersOfParent ifrs-smes:ProfitLossAttributableToNoncontrollingInterests $ProfitLoss = $ProfitLossAttributableToOwnersOfParent + $ProfitLossAttributableToNoncontrollingInterests ifrs-smes:ProfitLoss ifrs-smes:ProfitLossAttributableToOwnersOfParent ifrs-smes:ProfitLossAttributableToNoncontrollingInterests $ComprehensiveIncome = $ComprehensiveIncomeAttributableToOwnersOfParent + $ComprehensiveIncomeAttributableToNoncontrollingInterests ifrs-smes:ComprehensiveIncome ifrs-smes:ComprehensiveIncomeAttributableToOwnersOfParent ifrs-smes:ComprehensiveIncomeAttributableToNoncontrollingInterests $ComprehensiveIncome = $ComprehensiveIncomeAttributableToOwnersOfParent + $ComprehensiveIncomeAttributableToNoncontrollingInterests ifrs-smes:ComprehensiveIncome ifrs-smes:ComprehensiveIncomeAttributableToOwnersOfParent ifrs-smes:ComprehensiveIncomeAttributableToNoncontrollingInterests $CashAndCashEquivalents_PeriodStart + $IncreaseDecreaseInCashAndCashEquivalents = $CashAndCashEquivalents_PeriodEnd ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents ifrs-smes:CashAndCashEquivalents $CashAndCashEquivalents_PeriodStart + $IncreaseDecreaseInCashAndCashEquivalents = $CashAndCashEquivalents_PeriodEnd ifrs-smes:IncreaseDecreaseInCashAndCashEquivalents ifrs-smes:CashAndCashEquivalents $Equity_PeriodStart + $ChangesInEquity = $Equity_PeriodEnd ifrs-smes:ChangesInEquity ifrs-smes:Equity $Goodwill_BalanceStart + $ChangesInGoodwill = $Goodwill_BalanceEnd ifrs-smes:ChangesInGoodwill ifrs-smes:Goodwill $Goodwill_BalanceStart + $AdditionalRecognitionGoodwill + $IncreaseDecreaseThroughNetExchangeDifferencesGoodwill + $IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill - $ImpairmentLossRecognisedInProfitOrLossGoodwill - $DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill - $AmortisationGoodwill = $Goodwill_BalanceEnd ifrs-smes:AdditionalRecognitionGoodwill ifrs-smes:IncreaseDecreaseThroughNetExchangeDifferencesGoodwill ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesGoodwill ifrs-smes:ImpairmentLossRecognisedInProfitOrLossGoodwill ifrs-smes:DecreaseThroughDisposalOfPreviouslyAcquiredBusinessesGoodwill ifrs-smes:AmortisationGoodwill ifrs-smes:Goodwill $Equity_PeriodStart + $ProfitLoss + $OtherComprehensiveIncome + $IssueOfEquity - $DividendsPaid + $IncreaseDecreaseThroughOtherContributionsByOwners - $IncreaseDecreaseThroughOtherDistributionsToOwners + $IncreaseDecreaseThroughTransfersAndOtherChangesEquity + $IncreaseDecreaseThroughTreasuryShareTransactions + $IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl + $IncreaseDecreaseThroughSharebasedPaymentTransactions = $Equity_PeriodEnd ifrs-smes:ProfitLoss ifrs-smes:OtherComprehensiveIncome ifrs-smes:IssueOfEquity ifrs-smes:DividendsPaid ifrs-smes:IncreaseDecreaseThroughOtherContributionsByOwners ifrs-smes:IncreaseDecreaseThroughOtherDistributionsToOwners ifrs-smes:IncreaseDecreaseThroughTransfersAndOtherChangesEquity ifrs-smes:IncreaseDecreaseThroughTreasuryShareTransactions ifrs-smes:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl ifrs-smes:IncreaseDecreaseThroughSharebasedPaymentTransactions ifrs-smes:Equity $PropertyPlantAndEquipment_BalanceStart + $ChangesInPropertyPlantAndEquipment = $PropertyPlantAndEquipment_BalanceEnd ifrs-smes:ChangesInPropertyPlantAndEquipment ifrs-smes:PropertyPlantAndEquipment $PropertyPlantAndEquipment_BalanceStart + $ChangesInPropertyPlantAndEquipment = $PropertyPlantAndEquipment_BalanceEnd ifrs-smes:ChangesInPropertyPlantAndEquipment ifrs-smes:PropertyPlantAndEquipment $InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis_BalanceStart + $IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment = $InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis_BalanceEnd ifrs-smes:IncreaseDecreaseInInvestmentPropertyAtCostLessAccumulatedDepreciationAndImpairment ifrs-smes:InvestmentPropertyWhoseFairValueCannotBeMeasuredReliablyWithoutUndueCostOrEffortOnOngoingBasis $IntangibleAssetsOtherThanGoodwill_BalanceStart + $ChangesInIntangibleAssetsOtherThanGoodwill = $IntangibleAssetsOtherThanGoodwill_BalanceEnd ifrs-smes:ChangesInIntangibleAssetsOtherThanGoodwill ifrs-smes:IntangibleAssetsOtherThanGoodwill $BiologicalAssets_BalanceStart + $ChangesInBiologicalAssets = $BiologicalAssets_BalanceEnd ifrs-smes:ChangesInBiologicalAssets ifrs-smes:BiologicalAssets $InvestmentProperty_BalanceStart + $ChangesInInvestmentProperty = $InvestmentProperty_BalanceEnd ifrs-smes:ChangesInInvestmentProperty ifrs-smes:InvestmentProperty $OtherProvisions_BalanceStart + $ChangesInOtherProvisions = $OtherProvisions_BalanceEnd ifrs-smes:ChangesInOtherProvisions ifrs-smes:OtherProvisions $NumberOfOutstandingShareOptions_BalanceStart + $NumberOfShareOptionsGrantedInSharebasedPaymentArrangement - $NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement - $NumberOfShareOptionsExercisedInSharebasedPaymentArrangement - $NumberOfShareOptionsExpiredInSharebasedPaymentArrangement = $NumberOfOutstandingShareOptions_BalanceEnd ifrs-smes:NumberOfShareOptionsGrantedInSharebasedPaymentArrangement ifrs-smes:NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement ifrs-smes:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement ifrs-smes:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement ifrs-smes:NumberOfOutstandingShareOptions $DefinedBenefitObligationAtPresentValue_BalanceStart + $ChangesInDefinedBenefitObligationAtPresentValue = 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