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[800200] Notes - Analysis of income and expense

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	https://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2022-03-24_role-800200

Concept	Order
Analysis of income and expense [abstract] `ifrs-smes:AnalysisOfIncomeAndExpenseAbstract`
Revenue [abstract] `ifrs-smes:RevenueAbstract`	1.0
Revenue from sale of goods `ifrs-smes:RevenueFromSaleOfGoods`	1.0
Revenue from rendering of services `ifrs-smes:RevenueFromRenderingOfServices`	2.0
Revenue from construction contracts `ifrs-smes:RevenueFromConstructionContracts`	3.0
Royalty income `ifrs-smes:RevenueFromRoyalties`	4.0
Interest income `ifrs-smes:RevenueFromInterest`	5.0
Dividend income `ifrs-smes:RevenueFromDividends`	6.0
Revenue from commissions `ifrs-smes:RevenueFromCommissions`	7.0
Income from government grants `ifrs-smes:RevenueFromGovernmentGrants`	8.0
Revenue from franchise fees `ifrs-smes:RevenueFromFranchiseFees`	9.0
Other revenue `ifrs-smes:OtherRevenue`	10.0
Revenue `ifrs-smes:Revenue`	11.0
Classes of employee benefits expense [abstract] `ifrs-smes:ClassesOfEmployeeBenefitsExpenseAbstract`	2.0
Wages and salaries `ifrs-smes:WagesAndSalaries`	1.0
Social security contributions `ifrs-smes:SocialSecurityContributions`	2.0
Other short-term employee benefits `ifrs-smes:OtherShorttermEmployeeBenefits`	3.0
Post-employment benefit expense, defined contribution plans `ifrs-smes:PostemploymentBenefitExpenseDefinedContributionPlans`	4.0
Post-employment benefit expense, defined benefit plans `ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans`	5.0
Termination benefits expense `ifrs-smes:TerminationBenefitsExpense`	6.0
Other long-term employee benefits `ifrs-smes:OtherLongtermBenefits`	7.0
Other employee expense `ifrs-smes:OtherEmployeeExpense`	8.0
Employee benefits expense `ifrs-smes:EmployeeBenefitsExpense`	9.0