{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["VIEW","instance","parameters"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"VIEW","index":0,"n_rows":88,"n_cols":2,"rows_kept":88,"cut":false,"hidden":false,"merged":[]}
["REVEX:  Really Easy Viewer into Excel an XBRL file. "]
["See documentation at www.openfing.info RECEX. The output format in \"instance\" is the same Excel than for RECEX tool."]
["Test for simplified Balance Sheet. Accountant: Allyson Ugarte. IT expert: Ignacio Boixo. September 2013"]
["IFRS 2013 taxonomy: See www.ifrs.org/XBRL/IFRS-Taxonomy/2013/Pages/IFRS-Taxonomy-2013-files.aspx"]
["See \"instance\" spreadsheet to view the XBRL instance document content"]
["Version 0.1   Comments to ignacio@boixo.com"]
[]
[]
[]
[]
[]
[]
[]
[null,"Instance Data"]
[]
["ENTITY",{"$f":"instance!G25","v":0}]
["Competent Authority",{"$f":"instance!H25","v":0}]
[]
["Date",{"$f":"instance!J25","v":0}]
["Currency",{"$f":"instance!E25","v":0}]
[]
["Assets"]
["Non-current assets"]
["Property, plant and equipment"]
["Investment property"]
["Goodwill"]
["Intangible assets other than goodwill"]
["Investments accounted for using equity method"]
["Investments in subsidiaries, joint ventures and associates"]
["Non-current biological assets"]
["Trade and other non-current receivables"]
["Non-current inventories"]
["Deferred tax assets"]
["Current tax assets, non-current"]
["Other non-current financial assets"]
["Other non-current non-financial assets"]
["Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral"]
["Total non-current assets"]
["Current assets"]
["Current inventories"]
["Trade and other current receivables"]
["Current tax assets, current"]
["Current biological assets"]
["Other current financial assets"]
["Other current non-financial assets"]
["Cash and cash equivalents"]
["Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral"]
["Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners"]
["Non-current assets or disposal groups classified as held for sale or as held for distribution to owners"]
["Total current assets"]
["Total assets"]
["Equity and liabilities"]
["Equity"]
["Issued capital"]
["Retained earnings"]
["Share premium"]
["Treasury shares"]
["Other equity interest"]
["Other reserves"]
["Total equity attributable to owners of parent"]
["Non-controlling interests"]
["Total equity"]
["Liabilities"]
["Non-current liabilities [abstract]"]
["Non-current provisions [abstract]"]
["Non-current provisions for employee benefits"]
["Other non-current provisions"]
["Total non-current provisions"]
["Trade and other non-current payables"]
["Deferred tax liabilities"]
["Current tax liabilities, non-current"]
["Other non-current financial liabilities"]
["Other non-current non-financial liabilities"]
["Total non-current liabilities"]
["Current liabilities [abstract]"]
["Current provisions [abstract]"]
["Current provisions for employee benefits"]
["Other current provisions"]
["Total current provisions"]
["Trade and other current payables"]
["Current tax liabilities, current"]
["Other current financial liabilities"]
["Other current non-financial liabilities"]
["Total current liabilities other than liabilities included in disposal groups classified as held for sale"]
["Liabilities included in disposal groups classified as held for sale"]
["Total current liabilities"]
["Total liabilities"]
["Total equity and liabilities"]

{"sheet":"instance","index":1,"n_rows":6,"n_cols":24,"rows_kept":6,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
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["RowID","Footnote","Primary Item","Decimals","UnitRef","Fact","Identifier","IdentifierSchema","PeriodInitDuration","PeriodEndInstant","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember"]

{"sheet":"parameters","index":2,"n_rows":67,"n_cols":24,"rows_kept":67,"cut":false,"hidden":false,"merged":[]}
["RowID","Footnote","Primary Item","Decimals","UnitRef","Fact","Identifier","IdentifierSchema","PeriodInitDuration","PeriodEndInstant","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember","Dimension","DimensionMember"]
["/* "]
["/* "]
["/* ","Test for simplified Balance Sheet. Accountant: Allyson Ugarte. IT expert: Ignacio Boixo. September 2013"]
["/* "]
["/* "]
["/* ","Rendering parameters in VIEW: Label col, Fact col, First row, Last row",1,2,22,88]
["/* "]
["/* "]
["/* "]
["/* "]
["/**Replace","Property, plant and equipment","ifrs:PropertyPlantAndEquipment",null,null,null,"Entity"]
["/**Replace","Investment property","ifrs:InvestmentProperty",null,null,null,"Entity"]
["/**Replace","Goodwill","ifrs:Goodwill",null,null,null,"Entity"]
["/**Replace","Intangible assets other than goodwill","ifrs:IntangibleAssetsOtherThanGoodwill",null,null,null,"Entity"]
["/**Replace","Investments accounted for using equity method","ifrs:InvestmentAccountedForUsingEquityMethod",null,null,null,"Entity"]
["/**Replace","Investments in subsidiaries, joint ventures and associates","ifrs:InvestmentsInSubsidiariesJointVenturesAndAssociates",null,null,null,"Entity"]
["/**Replace","Non-current biological assets","ifrs:NoncurrentBiologicalAssets",null,null,null,"Entity"]
["/**Replace","Trade and other non-current receivables","ifrs:NoncurrentReceivables",null,null,null,"Entity"]
["/**Replace","Non-current inventories","ifrs:NoncurrentInventories",null,null,null,"Entity"]
["/**Replace","Deferred tax assets","ifrs:DeferredTaxAssets",null,null,null,"Entity"]
["/**Replace","Current tax assets, non-current","ifrs:CurrentTaxAssetsNoncurrent",null,null,null,"Entity"]
["/**Replace","Other non-current financial assets","ifrs:OtherNoncurrentNonfinancialAssets",null,null,null,"Entity"]
["/**Replace","Other non-current non-financial assets","ifrs:OtherNoncurrentNonfinancialAssets",null,null,null,"Entity"]
["/**Replace","Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral","ifrs:NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral",null,null,null,"Entity"]
["/**Replace","Total non-current assets","ifrs:NoncurrentAssets",null,null,null,"Entity"]
["/**Replace","Current inventories","ifrs:Inventories",null,null,null,"Entity"]
["/**Replace","Trade and other current receivables","ifrs:TradeAndOtherCurrentReceivables",null,null,null,"Entity"]
["/**Replace","Current tax assets, current","ifrs:CurrentTaxAssetsCurrent",null,null,null,"Entity"]
["/**Replace","Current biological assets","ifrs:CurrentBiologicalAssets",null,null,null,"Entity"]
["/**Replace","Other current financial assets","ifrs:OtherCurrentFinancialAssets",null,null,null,"Entity"]
["/**Replace","Other current non-financial assets","ifrs:OtherCurrentNonfinancialAssets",null,null,null,"Entity"]
["/**Replace","Cash and cash equivalents","ifrs:CashAndCashEquivalents",null,null,null,"Entity"]
["/**Replace","Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral","ifrs:CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral",null,null,null,"Entity"]
["/**Replace","Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners","ifrs:CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",null,null,null,"Entity"]
["/**Replace","Non-current assets or disposal groups classified as held for sale or as held for distribution to owners","ifrs:NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners",null,null,null,"Entity"]
["/**Replace","Total current assets","ifrs:CurrentAssets",null,null,null,"Entity"]
["/**Replace","Total assets","ifrs:Assets",null,null,null,"Entity"]
["/**Replace","Issued capital","ifrs:IssuedCapital",null,null,null,"Entity"]
["/**Replace","Retained earnings","ifrs:RetainedEarnings",null,null,null,"Entity"]
["/**Replace","Share premium","ifrs:SharePremium",null,null,null,"Entity"]
["/**Replace","Treasury shares","ifrs:TreasuryShares",null,null,null,"Entity"]
["/**Replace","Other equity interest","ifrs:OtherEquityInterest",null,null,null,"Entity"]
["/**Replace","Other reserves","ifrs:OtherReserves",null,null,null,"Entity"]
["/**Replace","Non-controlling interests","ifrs:NoncontrollingInterests",null,null,null,"Entity"]
["/**Replace","Total equity","ifrs:Equity",null,null,null,"Entity"]
["/**Replace","Non-current provisions for employee benefits","ifrs:NoncurrentProvisionsForEmployeeBenefits",null,null,null,"Entity"]
["/**Replace","Other non-current provisions","ifrs:OtherLongtermProvisions",null,null,null,"Entity"]
["/**Replace","Total non-current provisions","ifrs:NoncurrentProvisions",null,null,null,"Entity"]
["/**Replace","Trade and other non-current payables","ifrs:NoncurrentPayables",null,null,null,"Entity"]
["/**Replace","Deferred tax liabilities","ifrs:DeferredTaxLiabilities",null,null,null,"Entity"]
["/**Replace","Current tax liabilities, non-current","ifrs:CurrentTaxLiabilitiesNoncurrent",null,null,null,"Entity"]
["/**Replace","Other non-current financial liabilities","ifrs:OtherNoncurrentFinancialLiabilities",null,null,null,"Entity"]
["/**Replace","Other non-current non-financial liabilities","ifrs:OtherNoncurrentNonfinancialLiabilities",null,null,null,"Entity"]
["/**Replace","Total non-current liabilities","ifrs:NoncurrentLiabilities",null,null,null,"Entity"]
["/**Replace","Current provisions for employee benefits","ifrs:CurrentProvisionsForEmployeeBenefits",null,null,null,"Entity"]
["/**Replace","Other current provisions","ifrs:OtherShorttermProvisions",null,null,null,"Entity"]
["/**Replace","Total current provisions","ifrs:CurrentProvisions",null,null,null,"Entity"]
["/**Replace","Trade and other current payables","ifrs:TradeAndOtherCurrentPayables",null,null,null,"Entity"]
["/**Replace","Current tax liabilities, current","ifrs:CurrentTaxLiabilitiesCurrent",null,null,null,"Entity"]
["/**Replace","Other current financial liabilities","ifrs:OtherCurrentFinancialLiabilities",null,null,null,"Entity"]
["/**Replace","Other current non-financial liabilities","ifrs:OtherCurrentNonfinancialLiabilities",null,null,null,"Entity"]
["/**Replace","Total current liabilities other than liabilities included in disposal groups classified as held for sale","ifrs:CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale",null,null,null,"Entity"]
["/**Replace","Liabilities included in disposal groups classified as held for sale","ifrs:LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSal",null,null,null,"Entity"]
["/**Replace","Total current liabilities","ifrs:CurrentLiabilities",null,null,null,"Entity"]
["/**Replace","Total liabilities","ifrs:Liabilities",null,null,null,"Entity"]
["/**Replace","Total equity and liabilities","ifrs:EquityAndLiabilities",null,null,null,"Entity"]