Taxonomy Viewer

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-310000

Concept	Order
Profit or loss [abstract] `ifrs-smes:IncomeStatementAbstract`
Profit (loss) [abstract] `ifrs-smes:ProfitLossAbstract`	10.0
Revenue `ifrs-smes:Revenue`	10.0
Cost of sales `ifrs-smes:CostOfSales`	20.0
Gross profit `ifrs-smes:GrossProfit`	30.0
Other income `ifrs-smes:OtherIncome`	40.0
Distribution costs `ifrs-smes:DistributionCosts`	50.0
Administrative expenses `ifrs-smes:AdministrativeExpense`	60.0
Other expense, by function `ifrs-smes:OtherExpenseByFunction`	70.0
Other gains (losses) `ifrs-smes:OtherGainsLosses`	80.0
Finance income `ifrs-smes:FinanceIncome`	90.0
Finance costs `ifrs-smes:FinanceCosts`	100.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	110.0
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	120.0
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	130.0
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	140.0
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	150.0
Profit (loss) `ifrs-smes:ProfitLoss`	160.0
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