[310000] Income statement, by function of expense

Arc namepresentationArc
Arc rolehttp://www.xbrl.org/2003/arcrole/parent-child
Link rolehttps://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-310000
ConceptOrder
ifrs-smes:IncomeStatementAbstract
ifrs-smes:ProfitLossAbstract
1.0
ifrs-smes:Revenue
1.0
ifrs-smes:CostOfSales
2.0
ifrs-smes:GrossProfit
3.0
ifrs-smes:OtherIncome
4.0
ifrs-smes:DistributionCosts
5.0
ifrs-smes:AdministrativeExpense
6.0
ifrs-smes:OtherExpenseByFunction
7.0
ifrs-smes:OtherGainsLosses
8.0
ifrs-smes:FinanceIncome
9.0
ifrs-smes:FinanceCosts
10.0
ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod
11.0
ifrs-smes:ProfitLossBeforeTax
12.0
ifrs-smes:IncomeTaxExpenseContinuingOperations
13.0
ifrs-smes:ProfitLossFromContinuingOperations
14.0
ifrs-smes:ProfitLossFromDiscontinuedOperations
15.0
ifrs-smes:ProfitLoss
16.0
ifrs-smes:ProfitLossAttributableToAbstract
2.0
ifrs-smes:ProfitLossAttributableToOwnersOfParent
1.0
ifrs-smes:ProfitLossAttributableToNoncontrollingInterests
2.0