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[320.000] Statement of comprehensive income, profit or loss, by nature of expense

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.cipc.co.za/taxonomy/role/320.000

Concept	Order	Weight
Profit (loss) `ifrs-full:ProfitLoss`
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`	None	1.0
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`	None	1.0
Profit (loss) before direct and indirect tax `cipc-ca:ProfitLossBeforeDirectAndIndirectTax`	None	1.0
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`	None	1.0
Revenue `ifrs-full:Revenue`	None	1.0
Revenue from exchange transactions `grap:RevenueFromExchangeTransactions`	None	1.0
Cemetery fees `grap:CemeteryFees`	None	1.0
Service charges `grap:ServiceCharges`	2.0	1.0
Zoo admissions `grap:ZooAdmissions`	3.0	1.0
Services rendered `grap:ServicesRendered`	4.0	1.0
Revenue from exchange transactions, government grants `grap:RevenueFromExchangeTransactionsGovernmentGrants`	5.0	1.0
Revenue from non-exchange transactions `grap:RevenueFromNonexchangeTransactions`	2.0	1.0
Public contributions and other non-exchange revenue `grap:PublicContributionsAndOtherNonexchangeRevenue`	None	1.0
Formation grants `grap:FormationGrants`	2.0	1.0
Revenue from non-exchange transactions, government grants `grap:RevenueFromNonexchangeTransactionsGovernmentGrants`	3.0	1.0
Interest revenue calculated using effective interest method `ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod`	3.0	1.0
Insurance revenue `ifrs-full:InsuranceRevenue`	4.0	1.0
Reinsurance revenue `cipc-ca:ReinsuranceRevenue`	5.0	1.0
Other exchange revenue `grap:OtherExchangeRevenue`	2.0	1.0
Other non-exchange revenue `grap:OtherNonexchangeRevenue`	3.0	1.0
Services in kind `grap:ServicesInKind`	None	1.0
Other income `ifrs-full:OtherIncome`	4.0	1.0
Decrease (increase) in inventories of finished goods and work in progress `ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	5.0	-1.0
Other work performed by entity and capitalised `ifrs-full:OtherWorkPerformedByEntityAndCapitalised`	6.0	1.0
Expenditure `grap:Expenditure`	7.0	-1.0
Employee costs `grap:EmployeeCosts`	None	1.0
Employee related costs `grap:EmployeeRelatedCosts`	2.0	1.0
Directors and executive managers emoluments `grap:DirectorsAndExecutiveManagersEmoluments`	3.0	1.0
Employee benefits expense `ifrs-full:EmployeeBenefitsExpense`	4.0	1.0
Raw materials and consumables used `ifrs-full:RawMaterialsAndConsumablesUsed`	5.0	1.0
Depreciation and amortisation expense `ifrs-full:DepreciationAndAmortisationExpense`	6.0	1.0
Debt impairment `grap:DebtImpairment`	7.0	1.0
Bad debt write-off `grap:BadDebtWriteoff`	8.0	-1.0
Cleaning costs `grap:CleaningCosts`	9.0	1.0
Consultants `grap:Consultants`	10.0	1.0
Contracted services `grap:ContractedServices`	11.0	1.0
Security services `grap:SecurityServices`	12.0	1.0
General expenses `grap:GeneralExpenses`	13.0	1.0
Lease rentals on operating lease `grap:LeaseRentalsOnOperatingLease`	14.0	1.0
Repairs and maintenance `grap:RepairsAndMaintenance`	15.0	1.0
Bulk purchases and materials `grap:BulkPurchasesAndMaterials`	16.0	1.0
Development contribution `grap:DevelopmentContribution`	17.0	1.0
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	8.0	-1.0
Other expenses, by nature `ifrs-full:OtherExpenseByNature`	9.0	-1.0
Other gains (losses) `ifrs-full:OtherGainsLosses`	10.0	1.0
Insurance service expenses from insurance contracts issued `ifrs-full:InsuranceServiceExpensesFromInsuranceContractsIssued`	11.0	-1.0
Income (expenses) from reinsurance contracts held, other than finance income (expenses) `ifrs-full:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses`	12.0	1.0
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed `ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed`	2.0	1.0
Gains (losses) on net monetary position `ifrs-full:GainsLossesOnNetMonetaryPosition`	3.0	1.0
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	4.0	1.0
Finance income `ifrs-full:FinanceIncome`	5.0	1.0
Finance costs `ifrs-full:FinanceCosts`	6.0	-1.0
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`	7.0	-1.0
Impairment of loans `grap:ImpairmentOfLoans`	8.0	1.0
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss `ifrs-full:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss`	9.0	1.0
Finance income (expenses) from reinsurance contracts held recognised in profit or loss `ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss`	10.0	1.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	11.0	1.0
Other income (expense) from subsidiaries, jointly controlled entities and associates `ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates`	12.0	1.0
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category `ifrs-full:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue`	13.0	1.0
Other fair value gains (losses) `cipc-ca:OtherFairValueGainsOrLosses`	14.0	1.0
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category `ifrs-full:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory`	15.0	1.0
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`	16.0	1.0
Indirect tax `cipc-ca:IndirectTax`	2.0	-1.0
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`	2.0	-1.0
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`	2.0	1.0