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321000 spf Statement of income or statement of comprehensive income (single statement)-list of accounts

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Arc name	definitionArc
Arc role	http://www.xbrl.org/2003/arcrole/general-special
Link role	http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_spf_StatementOfIncome-ListOfAccounts

Concept	Order
Statement of income `jppfs_cor:StatementOfIncomeAbstract`
Statement of income `jppfs_cor:StatementOfIncomeTable`	1.0
Statement of income `jppfs_cor:StatementOfIncomeLineItems`	2.0
Operating revenue `jppfs_cor:OperatingRevenueAbstractSPF`	1.0
Interest on operating loans `jppfs_cor:InterestOnOperatingLoansSPF`	1.0
Other financial revenue `jppfs_cor:OtherFinancialRevenueAbstractSPF`	2.0
Interest on deposits `jppfs_cor:InterestOnDepositsORSPF`	1.0
Interest on securities `jppfs_cor:InterestOnSecuritiesORSPF`	2.0
Interest on loans `jppfs_cor:InterestOnLoansORSPF`	3.0
Dividend income `jppfs_cor:DividendsIncomeORSPF`	4.0
Other `jppfs_cor:OtherOtherFinancialRevenueSPF`	5.0
Other financial revenue `jppfs_cor:OtherFinancialRevenueSPF`	6.0
Recoveries of written off receivables `jppfs_cor:GainOnBadDebtsRecoveredORSPF`	3.0
Other operating revenue `jppfs_cor:OtherOperatingRevenueSPF`	4.0
Operating revenue `jppfs_cor:OperatingRevenueSPF`	5.0
Operating expenses `jppfs_cor:OperatingExpensesAbstractSPF`	2.0
Financial expenses `jppfs_cor:FinancialExpensesAbstractSPF`	1.0
Interest expenses `jppfs_cor:InterestExpensesOESPF`	1.0
Interest on bonds `jppfs_cor:InterestOnBondsOESPF`	2.0
Amortization of bond issuance costs `jppfs_cor:AmortizationOfBondIssuanceCostOESPF`	3.0
Interest on commercial papers `jppfs_cor:InterestOnCommercialPapersOESPF`	4.0
Guarantee commission `jppfs_cor:GuaranteeCommissionOESPF`	5.0
Other `jppfs_cor:OtherFinancialExpensesSPF`	6.0
Financial expenses `jppfs_cor:FinancialExpensesSPF`	7.0
Other operating expenses `jppfs_cor:OtherOperatingExpensesAbstractSPF`	2.0
Advertising expenses `jppfs_cor:AdvertisingExpensesSGASPF`	1.0
Provision of allowance for doubtful accounts `jppfs_cor:ProvisionOfAllowanceForDoubtfulAccountsSGA`	2.0
Provision for loss on interest repayment `jppfs_cor:ProvisionForLossOnInterestRepaymentOESPF`	3.0
Bad debts expenses `jppfs_cor:BadDebtsExpensesSGA`	4.0
Employees' salaries, allowances and bonuses `jppfs_cor:EmployeesSalariesAndBonusesOESPF`	5.0
Provision for bonuses `jppfs_cor:ProvisionForBonusesOESPF`	6.0
Provision for retirement benefits for directors (and other officers) `jppfs_cor:ProvisionForDirectorsRetirementBenefitsSGA`	7.0
Welfare expenses `jppfs_cor:WelfareExpensesOESPF`	8.0
Rent expenses `jppfs_cor:RentExpensesOESPF`	9.0
Depreciation `jppfs_cor:DepreciationOESPF`	10.0
Commission expenses `jppfs_cor:CommissionFeeOESPF`	11.0
Communication expenses `jppfs_cor:CommunicationExpensesOESPF`	12.0
Other `jppfs_cor:OtherOESPF`	13.0
Other operating expenses `jppfs_cor:OtherOperatingExpensesSPF`	14.0
Operating expenses `jppfs_cor:OperatingExpensesSPF`	3.0
Operating profit (loss) `jppfs_cor:OperatingIncome`	3.0
Non-operating income `jppfs_cor:NonOperatingIncomeAbstract`	4.0
Gain on sales of securities `jppfs_cor:GainOnSalesOfSecuritiesNOI`	1.0
Amortization of negative goodwill `jppfs_cor:AmortizationOfNegativeGoodwillNOI`	2.0
Other `jppfs_cor:OtherNOI`	3.0
Non-operating income `jppfs_cor:NonOperatingIncome`	4.0
Non-operating expenses `jppfs_cor:NonOperatingExpensesAbstract`	5.0
Loss on sales of securities `jppfs_cor:LossOnSalesOfSecuritiesNOE`	1.0
Loss on valuation of securities `jppfs_cor:LossOnValuationOfSecuritiesNOE`	2.0
Other `jppfs_cor:OtherNOE`	3.0
Non-operating expenses `jppfs_cor:NonOperatingExpenses`	4.0
Ordinary profit (loss) `jppfs_cor:OrdinaryIncome`	6.0
Extraordinary income `jppfs_cor:ExtraordinaryIncomeAbstract`	7.0
Extraordinary income `jppfs_cor:ExtraordinaryIncome`	1.0
Extraordinary losses `jppfs_cor:ExtraordinaryLossAbstract`	8.0
Extraordinary losses `jppfs_cor:ExtraordinaryLoss`	1.0
Profit (loss) before income taxes `jppfs_cor:IncomeBeforeIncomeTaxes`	9.0
Income taxes `jppfs_cor:IncomeTaxes`	10.0
Income taxes - current `jppfs_cor:IncomeTaxesCurrent`	1.0
Income taxes - deferred `jppfs_cor:IncomeTaxesDeferred`	2.0
Profit (loss) `jppfs_cor:ProfitLoss`	11.0
Profit attributable to `jppfs_cor:ProfitAttributableToAbstract`	1.0
Profit (loss) attributable to non-controlling interests `jppfs_cor:ProfitLossAttributableToNonControllingInterests`	1.0
Profit (loss) attributable to owners of parent `jppfs_cor:ProfitLossAttributableToOwnersOfParent`	2.0