Taxonomy Viewer

Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2019-03-27_role-310000

Concept	Order	Weight
Profit (loss) `ifrs-smes:ProfitLoss`
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	10.0	1
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	10.0	1
Gross profit `ifrs-smes:GrossProfit`	10.0	1
Revenue `ifrs-smes:Revenue`	10.0	1
Cost of sales `ifrs-smes:CostOfSales`	20.0	-1
Other income `ifrs-smes:OtherIncome`	20.0	1
Distribution costs `ifrs-smes:DistributionCosts`	30.0	-1
Administrative expenses `ifrs-smes:AdministrativeExpense`	40.0	-1
Other expense, by function `ifrs-smes:OtherExpenseByFunction`	50.0	-1
Other gains (losses) `ifrs-smes:OtherGainsLosses`	60.0	1
Finance income `ifrs-smes:FinanceIncome`	70.0	1
Finance costs `ifrs-smes:FinanceCosts`	80.0	-1
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	90.0	1
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	20.0	-1
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	20.0	1