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[320000] Income statement, by nature of expense

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XBRL Model Project

Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-320000

Concept	Order
Profit or loss [abstract] `ifrs-smes:IncomeStatementAbstract`
Profit (loss) [abstract] `ifrs-smes:ProfitLossAbstract`	10.0
Revenue `ifrs-smes:Revenue`	10.0
Other income `ifrs-smes:OtherIncome`	20.0
Decrease (increase) in inventories of finished goods and work in progress `ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	30.0
Other work performed by entity and capitalised `ifrs-smes:OtherWorkPerformedByEntityAndCapitalised`	40.0
Raw materials and consumables used `ifrs-smes:RawMaterialsAndConsumablesUsed`	50.0
Employee benefits expense `ifrs-smes:EmployeeBenefitsExpense`	60.0
Depreciation and amortisation expense `ifrs-smes:DepreciationAndAmortisationExpense`	70.0
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	80.0
Other expenses, by nature `ifrs-smes:OtherExpenseByNature`	90.0
Other gains (losses) `ifrs-smes:OtherGainsLosses`	100.0
Finance income `ifrs-smes:FinanceIncome`	110.0
Finance costs `ifrs-smes:FinanceCosts`	120.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	130.0
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	140.0
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	150.0
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	160.0
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	170.0
Profit (loss) `ifrs-smes:ProfitLoss`	180.0
Profit (loss), attributable to [abstract] `ifrs-smes:ProfitLossAttributableToAbstract`	20.0
Profit (loss), attributable to owners of parent `ifrs-smes:ProfitLossAttributableToOwnersOfParent`	10.0
Profit (loss), attributable to non-controlling interests `ifrs-smes:ProfitLossAttributableToNoncontrollingInterests`	20.0