Taxonomy Viewer

Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.cipc.co.za/taxonomy/role/325.000

Concept	Order	Weight
Profit (loss) `ifrs-smes:ProfitLoss`
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	None	1
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	None	1
Revenue `ifrs-smes:Revenue`	None	1
Other income `ifrs-smes:OtherIncome`	2.0	1
Decrease (increase) in inventories of finished goods and work in progress `ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	3.0	-1
Other work performed by entity and capitalised `ifrs-smes:OtherWorkPerformedByEntityAndCapitalised`	4.0	1
Raw materials and consumables used `ifrs-smes:RawMaterialsAndConsumablesUsed`	5.0	-1
Employee benefits expense `ifrs-smes:EmployeeBenefitsExpense`	6.0	-1
Depreciation and amortisation expense `ifrs-smes:DepreciationAndAmortisationExpense`	7.0	-1
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	8.0	-1
Other expenses, by nature `ifrs-smes:OtherExpenseByNature`	9.0	-1
Other gains (losses) `ifrs-smes:OtherGainsLosses`	10.0	1
Finance income `ifrs-smes:FinanceIncome`	11.0	1
Finance costs `ifrs-smes:FinanceCosts`	12.0	-1
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	13.0	1
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	2.0	-1
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	2.0	1