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[310000] Statement of profit or loss, by function of expense

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	http://xbrl.ssm.com.my/role/ssm/rol_ssmt-fs-mpers_2017-12-31/ssmt-fs-mpers_2017-12-31_role-310000

Concept	Order
Disclosure on statement of profit or loss [abstract] `ssmt-mpers:DisclosureOnStatementOfProfitOrLossAbstract`
Analysis of profit or loss [abstract] `ssmt-mpers:AnalysisOfProfitOrLossAbstract`	1.0
Statement of profit or loss [line items] `ssmt-mpers:StatementOfProfitOrLossLineItems`	2.0
Continuing operations [abstract] `ssmt-mpers:ContinuingOperationsAbstract`	1.0
Revenue `ifrs-smes:Revenue`	1.0
Cost of sales `ifrs-smes:CostOfSales`	2.0
Gross profit `ifrs-smes:GrossProfit`	3.0
Other income `ifrs-smes:OtherIncome`	4.0
Selling and distribution expenses `ssmt-mpers:SellingAndDistributionExpenses`	5.0
Other expense, by function `ifrs-smes:OtherExpenseByFunction`	5.1
Administrative expenses `ifrs-smes:AdministrativeExpense`	6.0
Research and development expense `ifrs-smes:ResearchAndDevelopmentExpense`	7.0
Profit (loss) from operating activities `ssmt-mpers:ProfitLossFromOperatingActivities`	9.0
Finance income `ifrs-smes:FinanceIncome`	10.0
Finance costs `ifrs-smes:FinanceCosts`	11.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	12.0
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	13.0
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	14.0
Contribution to zakat `ssmt-mpers:ContributionOfZakat`	15.0
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	16.0
Discontinued operations [abstract] `ssmt-mpers:DiscontinuedOperationsAbstract`	2.0
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	1.0
Profit (loss) `ifrs-smes:ProfitLoss`	3.0
Profit (loss), attributable to [abstract] `ifrs-smes:ProfitLossAttributableToAbstract`	4.0
Profit (loss), attributable to owners of parent `ifrs-smes:ProfitLossAttributableToOwnersOfParent`	1.0
Profit (loss) attributable to other components of equity `ssmt-mpers:ProfitLossAttributableToOtherComponentsOfEquity`	2.0
Profit (loss), attributable to non-controlling interests `ifrs-smes:ProfitLossAttributableToNoncontrollingInterests`	3.0
Profit (loss) `ifrs-smes:ProfitLoss`	4.0