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[800.100] Subclassifications of assets, liabilities and equities

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.cipc.co.za/taxonomy/role/800.100

Concept	Order	Weight
Intangible assets `grap:IntangibleAssets`
Brand names `ifrs-full:BrandNames`	None	1.0
Intangible exploration and evaluation assets `ifrs-full:IntangibleExplorationAndEvaluationAssets`	2.0	1.0
Mastheads and publishing titles `ifrs-full:MastheadsAndPublishingTitles`	3.0	1.0
Computer software `ifrs-full:ComputerSoftware`	4.0	1.0
Licences and franchises `ifrs-full:LicencesAndFranchises`	5.0	1.0
Copyrights, patents and other industrial property rights, service and operating rights `ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights`	6.0	1.0
Recipes, formulae, models, designs and prototypes `ifrs-full:RecipesFormulaeModelsDesignsAndPrototypes`	7.0	1.0
Intangible assets under development `ifrs-full:IntangibleAssetsUnderDevelopment`	8.0	1.0
Other intangible assets `ifrs-full:OtherIntangibleAssets`	9.0	1.0
Trade and other non-current payables `ifrs-full:NoncurrentPayables`
Non-current trade payables `ifrs-full:NoncurrentPayablesToTradeSuppliers`	None	1.0
Non-current payables to related parties `ifrs-full:NoncurrentPayablesToRelatedParties`	2.0	1.0
Non-current payables for purchase of non-current assets `ifrs-full:NoncurrentPayablesForPurchaseOfNoncurrentAssets`	3.0	1.0
Non-current payables on social security and taxes other than income tax `ifrs-full:NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax`	5.0	1.0
Non-current retention payables `ifrs-full:NoncurrentRetentionPayables`	6.0	1.0
Other non-current payables `ifrs-full:OtherNoncurrentPayables`	7.0	1.0
Other reserves `ifrs-full:OtherReserves`
Revaluation surplus `ifrs-full:RevaluationSurplus`	None	1.0
Reserve of exchange differences on translation `ifrs-full:ReserveOfExchangeDifferencesOnTranslation`	2.0	1.0
Reserve of cash flow hedges `ifrs-full:ReserveOfCashFlowHedges`	3.0	1.0
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments `ifrs-full:ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments`	4.0	1.0
Reserve of change in value of time value of options `ifrs-full:ReserveOfChangeInValueOfTimeValueOfOptions`	5.0	1.0
Reserve of change in value of forward elements of forward contracts `ifrs-full:ReserveOfChangeInValueOfForwardElementsOfForwardContracts`	6.0	1.0
Reserve of change in value of foreign currency basis spreads `ifrs-full:ReserveOfChangeInValueOfForeignCurrencyBasisSpreads`	7.0	1.0
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income `ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	8.0	1.0
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss `ifrs-full:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss`	9.0	1.0
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss `ifrs-full:ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss`	10.0	1.0
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss `ifrs-full:ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss`	11.0	1.0
Reserve of gains and losses on remeasuring available-for-sale financial assets `ifrs-full:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets`	12.0	1.0
Reserve of share-based payments `ifrs-full:ReserveOfSharebasedPayments`	13.0	1.0
Reserve of remeasurements of defined benefit plans `ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlans`	14.0	1.0
Reserve of gains and losses from investments in equity instruments `ifrs-full:ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments`	15.0	1.0
Reserve of change in fair value of financial liability attributable to change in credit risk of liability `ifrs-full:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability`	16.0	1.0
Reserve for catastrophe `ifrs-full:ReserveForCatastrophe`	17.0	1.0
Reserve for equalisation `ifrs-full:ReserveForEqualisation`	18.0	1.0
Reserve of discretionary participation features `ifrs-full:ReserveOfDiscretionaryParticipationFeatures`	19.0	1.0
Reserve of equity component of convertible instruments `ifrs-full:ReserveOfEquityComponentOfConvertibleInstruments`	20.0	1.0
Capital redemption reserve `ifrs-full:CapitalRedemptionReserve`	21.0	1.0
Merger reserve `ifrs-full:MergerReserve`	22.0	1.0
Statutory reserve `ifrs-full:StatutoryReserve`	23.0	1.0
Financial assets `ifrs-full:FinancialAssets`
Financial assets available-for-sale `ifrs-full:FinancialAssetsAvailableforsale`	None	1.0
Held-to-maturity investments `ifrs-full:HeldtomaturityInvestments`	2.0	1.0
Loans and receivables `ifrs-full:LoansAndReceivables`	3.0	1.0
Financial assets at amortised cost `ifrs-full:FinancialAssetsAtAmortisedCost`	4.0	1.0
Provision for decommissioning, restoration and rehabilitation costs `ifrs-full:ProvisionForDecommissioningRestorationAndRehabilitationCosts`
Non-current provision for decommissioning, restoration and rehabilitation costs `ifrs-full:LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts`	None	1.0
Current provision for decommissioning, restoration and rehabilitation costs `ifrs-full:ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts`	2.0	1.0
Trade and other receivables `ifrs-full:TradeAndOtherReceivables`
Trade receivables `ifrs-full:TradeReceivables`	None	1.0
Receivables due from related parties `ifrs-full:TradeAndOtherReceivablesDueFromRelatedParties`	2.0	1.0
Prepayments `ifrs-full:Prepayments`	3.0	1.0
Receivables from taxes other than income tax `ifrs-full:ReceivablesFromTaxesOtherThanIncomeTax`	4.0	1.0
Receivables from sale of properties `ifrs-full:ReceivablesFromSaleOfProperties`	5.0	1.0
Receivables from rental of properties `ifrs-full:ReceivablesFromRentalOfProperties`	6.0	1.0
Other receivables `ifrs-full:OtherReceivables`	7.0	1.0
Non-current financial assets `ifrs-full:NoncurrentFinancialAssets`
Non-current held-to-maturity investments `ifrs-full:NoncurrentHeldtomaturityInvestments`	None	1.0
Non-current loans and receivables `ifrs-full:NoncurrentLoansAndReceivables`	2.0	1.0
Non-current financial assets at amortised cost `ifrs-full:NoncurrentFinancialAssetsAtAmortisedCost`	3.0	1.0
Borrowings `ifrs-full:Borrowings`
Non-current portion of non-current borrowings `ifrs-full:LongtermBorrowings`	None	1.0
Current borrowings and current portion of non-current borrowings `ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings`	2.0	1.0
Current borrowings `ifrs-full:ShorttermBorrowings`	None	1.0
Current portion of non-current borrowings `ifrs-full:CurrentPortionOfLongtermBorrowings`	2.0	1.0
Refunds provision `ifrs-full:RefundsProvision`
Non-current refunds provision `ifrs-full:NoncurrentRefundsProvision`	None	1.0
Current refunds provision `ifrs-full:CurrentRefundsProvision`	2.0	1.0
Debt instruments held `ifrs-full:DebtInstrumentsHeld`
Bank debt instruments held `ifrs-full:BankDebtInstrumentsHeld`	None	1.0
Corporate debt instruments held `ifrs-full:CorporateDebtInstrumentsHeld`	2.0	1.0
Government debt instruments held `ifrs-full:GovernmentDebtInstrumentsHeld`	3.0	1.0
Asset-backed debt instruments held `ifrs-full:AssetbackedDebtInstrumentsHeld`	4.0	1.0
Other debt instruments held `ifrs-full:OtherDebtInstrumentsHeld`	5.0	1.0
Warranty provision `ifrs-full:WarrantyProvision`
Non-current warranty provision `ifrs-full:LongtermWarrantyProvision`	None	1.0
Current warranty provision `ifrs-full:ShorttermWarrantyProvision`	2.0	1.0
Current financial assets `ifrs-full:CurrentFinancialAssets`
Current held-to-maturity investments `ifrs-full:CurrentHeldtomaturityInvestments`	None	1.0
Current loans and receivables `ifrs-full:CurrentLoansAndReceivables`	2.0	1.0
Current financial assets at amortised cost `ifrs-full:CurrentFinancialAssetsAtAmortisedCost`	3.0	1.0
Trade and other payables `ifrs-full:TradeAndOtherPayables`
Trade payables `ifrs-full:TradeAndOtherPayablesToTradeSuppliers`	None	1.0
Payables to related parties `ifrs-full:TradeAndOtherPayablesToRelatedParties`	2.0	1.0
Payables for purchase of non-current assets `ifrs-full:PayablesForPurchaseOfNoncurrentAssets`	3.0	1.0
Accruals `ifrs-full:Accruals`	4.0	1.0
Payables on social security and taxes other than income tax `ifrs-full:PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax`	5.0	1.0
Retention payables `ifrs-full:RetentionPayables`	6.0	1.0
Other payables `ifrs-full:OtherPayables`	7.0	1.0
Current assets (liabilities) `ifrs-full:CurrentAssetsLiabilities`
Current assets `ifrs-full:CurrentAssets`	None	1.0
Current inventories `ifrs-full:Inventories`
Current raw materials and current production supplies `ifrs-full:CurrentRawMaterialsAndCurrentProductionSupplies`	None	1.0
Current raw materials `ifrs-full:RawMaterials`	None	1.0
Current production supplies `ifrs-full:ProductionSupplies`	2.0	1.0
Current merchandise `ifrs-full:Merchandise`	2.0	1.0
Current food and beverage `ifrs-full:CurrentFoodAndBeverage`	3.0	1.0
Current agricultural produce `ifrs-full:CurrentAgriculturalProduce`	4.0	1.0
Current work in progress `ifrs-full:WorkInProgress`	5.0	1.0
Current finished goods `ifrs-full:FinishedGoods`	6.0	1.0
Current packaging and storage materials `ifrs-full:CurrentPackagingAndStorageMaterials`	7.0	1.0
Current spare parts `ifrs-full:SpareParts`	8.0	1.0
Current fuel `ifrs-full:CurrentFuel`	9.0	1.0
Property intended for sale in ordinary course of business `ifrs-full:PropertyIntendedForSaleInOrdinaryCourseOfBusiness`	10.0	1.0
Current inventories in transit `ifrs-full:CurrentInventoriesInTransit`	11.0	1.0
Other current inventories `ifrs-full:OtherInventories`	12.0	1.0
Cash and cash equivalents `ifrs-full:CashAndCashEquivalents`
Cash `ifrs-full:Cash`	None	1.0
Cash on hand `ifrs-full:CashOnHand`	None	1.0
Balances with banks `ifrs-full:BalancesWithBanks`	2.0	1.0
Cash equivalents `ifrs-full:CashEquivalents`	2.0	1.0
Short-term deposits, classified as cash equivalents `ifrs-full:ShorttermDepositsClassifiedAsCashEquivalents`	None	1.0
Short-term investments, classified as cash equivalents `ifrs-full:ShorttermInvestmentsClassifiedAsCashEquivalents`	2.0	1.0
Other banking arrangements, classified as cash equivalents `ifrs-full:BankingArrangementsClassifiedAsCashEquivalents`	3.0	1.0
Other cash and cash equivalents `ifrs-full:OtherCashAndCashEquivalents`	3.0	1.0
Legal proceedings provision `ifrs-full:LegalProceedingsProvision`
Non-current legal proceedings provision `ifrs-full:LongtermLegalProceedingsProvision`	None	1.0
Current legal proceedings provision `ifrs-full:ShorttermLegalProceedingsProvision`	2.0	1.0
Assets (liabilities) `ifrs-full:NetAssetsLiabilities`
Liabilities `ifrs-full:Liabilities`	None	-1.0
Other provisions `ifrs-full:OtherProvisions`
Other non-current provisions `ifrs-full:OtherLongtermProvisions`	None	1.0
Other current provisions `ifrs-full:OtherShorttermProvisions`	2.0	1.0
Restructuring provision `ifrs-full:RestructuringProvision`
Non-current restructuring provision `ifrs-full:LongtermRestructuringProvision`	None	1.0
Current restructuring provision `ifrs-full:ShorttermRestructuringProvision`	2.0	1.0
Subordinated liabilities `ifrs-full:SubordinatedLiabilities`
Dated subordinated liabilities `ifrs-full:DatedSubordinatedLiabilities`	None	1.0
Undated subordinated liabilities `ifrs-full:UndatedSubordinatedLiabilities`	2.0	1.0
Assets less current liabilities `ifrs-full:AssetsLessCurrentLiabilities`
Assets `ifrs-full:Assets`	None	1.0
Current liabilities `ifrs-full:CurrentLiabilities`	2.0	-1.0
Property, plant and equipment `ifrs-full:PropertyPlantAndEquipment`
Land and buildings `ifrs-full:LandAndBuildings`	None	1.0
Land `ifrs-full:Land`	None	1.0
Buildings `ifrs-full:Buildings`	2.0	1.0
Machinery `ifrs-full:Machinery`	2.0	1.0
Vehicles `ifrs-full:Vehicles`	3.0	1.0
Ships `ifrs-full:Ships`	None	1.0
Aircraft `ifrs-full:Aircraft`	2.0	1.0
Motor vehicles `ifrs-full:MotorVehicles`	3.0	1.0
Fixtures and fittings `ifrs-full:FixturesAndFittings`	4.0	1.0
Office equipment `ifrs-full:OfficeEquipment`	5.0	1.0
Bearer plants `ifrs-full:BearerPlants`	6.0	1.0
Tangible exploration and evaluation assets `ifrs-full:TangibleExplorationAndEvaluationAssets`	7.0	1.0
Mining assets `ifrs-full:MiningAssets`	8.0	1.0
Oil and gas assets `ifrs-full:OilAndGasAssets`	9.0	1.0
Construction in progress `ifrs-full:ConstructionInProgress`	10.0	1.0
Owner-occupied property measured using investment property fair value model `ifrs-full:OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel`	11.0	1.0
Other property, plant and equipment `ifrs-full:OtherPropertyPlantAndEquipment`	12.0	1.0
Investment property `ifrs-full:InvestmentProperty`
Investment property completed `ifrs-full:InvestmentPropertyCompleted`	None	1.0
Investment property under construction or development `ifrs-full:InvestmentPropertyUnderConstructionOrDevelopment`	2.0	1.0
Investments accounted for using equity method `ifrs-full:InvestmentAccountedForUsingEquityMethod`
Investments in associates accounted for using equity method `ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod`	None	1.0
Investments in joint ventures accounted for using equity method `ifrs-full:InvestmentsInJointVenturesAccountedForUsingEquityMethod`	2.0	1.0
Investments in subsidiaries, joint ventures and associates reported in separate financial statements `ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates`
Investments in subsidiaries reported in separate financial statements `ifrs-full:InvestmentsInSubsidiaries`	None	1.0
Investments in joint ventures reported in separate financial statements `ifrs-full:InvestmentsInJointVentures`	2.0	1.0
Investments in associates reported in separate financial statements `ifrs-full:InvestmentsInAssociates`	3.0	1.0
Miscellaneous other provisions `ifrs-full:MiscellaneousOtherProvisions`
Non-current miscellaneous other provisions `ifrs-full:LongtermMiscellaneousOtherProvisions`	None	1.0
Current miscellaneous other provisions `ifrs-full:ShorttermMiscellaneousOtherProvisions`	2.0	1.0
Trade and other current receivables `ifrs-full:TradeAndOtherCurrentReceivables`
Current trade receivables `ifrs-full:CurrentTradeReceivables`	None	1.0
Current receivables due from related parties `ifrs-full:TradeAndOtherCurrentReceivablesDueFromRelatedParties`	2.0	1.0
Current prepayments `ifrs-full:CurrentPrepayments`	3.0	1.0
Current advances to suppliers `ifrs-full:CurrentAdvancesToSuppliers`	None	1.0
Current prepaid expenses `ifrs-full:CurrentPrepaidExpenses`	2.0	1.0
Current receivables from taxes other than income tax `ifrs-full:CurrentReceivablesFromTaxesOtherThanIncomeTax`	4.0	1.0
Current receivables from sale of properties `ifrs-full:CurrentReceivablesFromSaleOfProperties`	5.0	1.0
Current receivables from rental of properties `ifrs-full:CurrentReceivablesFromRentalOfProperties`	6.0	1.0
Other current receivables `ifrs-full:OtherCurrentReceivables`	7.0	1.0
Trade and other non-current receivables `ifrs-full:NoncurrentReceivables`
Non-current trade receivables `ifrs-full:NoncurrentTradeReceivables`	None	1.0
Non-current receivables due from related parties `ifrs-full:NoncurrentReceivablesDueFromRelatedParties`	2.0	1.0
Non-current prepayments `ifrs-full:NoncurrentPrepayments`	3.0	1.0
Non-current receivables from taxes other than income tax `ifrs-full:NoncurrentReceivablesFromTaxesOtherThanIncomeTax`	4.0	1.0
Non-current receivables from sale of properties `ifrs-full:NoncurrentReceivablesFromSaleOfProperties`	5.0	1.0
Non-current receivables from rental of properties `ifrs-full:NoncurrentReceivablesFromRentalOfProperties`	6.0	1.0
Other non-current receivables `ifrs-full:OtherNoncurrentReceivables`	7.0	1.0
Trade and other current payables `ifrs-full:TradeAndOtherCurrentPayables`
Current trade payables `ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers`	None	1.0
Current payables to related parties `ifrs-full:TradeAndOtherCurrentPayablesToRelatedParties`	2.0	1.0
Current payables for purchase of non-current assets `ifrs-full:CurrentPayablesForPurchaseOfNoncurrentAssets`	3.0	1.0
Current payables on social security and taxes other than income tax `ifrs-full:CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax`	5.0	1.0
Current retention payables `ifrs-full:CurrentRetentionPayables`	6.0	1.0
Other current payables `ifrs-full:OtherCurrentPayables`	7.0	1.0