View source for Dividends Recognised As Distributions To Owners

== Definition ==
'''Dividends Recognised As Distributions To Owners'''. The amount of [[Dividend | dividends]] recognised as distributions to owners.

== Usage ==
* [[Statement of Changes in Equity]]

== XBRL Properties ==
* IFRS Prefix: ifrs-smes
* Element Name: Dividends recognised as distributions to owners
* Common Initials:
* Element Type and Attributes: (X)duration, debit
* [[Accounts Hierarchy Structure | Hierarchy Level]]: 3
* IFRS References:  <ref>IFRS for SMEs6.3c(iii)[2015-12-01]Disclosure</ref>

== References ==
<references/>


[[Category:Changes In Equity Items]]
[[Category:XBRL]]