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321000 cna Statement of income or statement of comprehensive income (single statement)-list of accounts

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Arc name	definitionArc
Arc role	http://www.xbrl.org/2003/arcrole/general-special
Link role	http://disclosure.edinet-fsa.go.jp/role/jppfs/rol_cna_StatementOfIncome-ListOfAccounts

Concept	Order
Statement of income `jppfs_cor:StatementOfIncomeAbstract`
Statement of income `jppfs_cor:StatementOfIncomeTable`	1.0
Statement of income `jppfs_cor:StatementOfIncomeLineItems`	2.0
Operating revenue `jppfs_cor:OperatingRevenueAbstractCNA`	1.0
Guarantee income `jppfs_cor:GuaranteeIncomeORCNA`	1.0
Reversal of reserve for outstanding claims `jppfs_cor:ReversalOfReserveForOutstandingClaimsORCNA`	2.0
Reversal of liability reserves `jppfs_cor:ReversalOfLiabilityReservesORCNA`	3.0
Other `jppfs_cor:OtherORCNA`	4.0
Operating revenue `jppfs_cor:OperatingRevenueCNA`	5.0
Operating expenses `jppfs_cor:OperatingExpensesAbstractCNA`	2.0
Performance of guarantee obligations `jppfs_cor:PerformanceOfGuaranteeObligationOECNA`	1.0
Provision of reserve for outstanding claims `jppfs_cor:ProvisionOfReserveForOutstandingClaimsOECNA`	2.0
Provision of liability reserves `jppfs_cor:ProvisionOfLiabilityReservesOECNA`	3.0
Operating expenses - general `jppfs_cor:OperatingExpensesGeneralAbstractCNA`	4.0
Remuneration for directors (and other officers) `jppfs_cor:DirectorsCompensationsSGA`	1.0
Salaries and allowances `jppfs_cor:SalariesAndAllowancesOECNA`	2.0
Retirement payments `jppfs_cor:RetirementPaymentsSGA`	3.0
Welfare expenses `jppfs_cor:WelfareExpensesSGA`	4.0
Office expenses `jppfs_cor:OfficeCostSGA`	5.0
Travel and communication expenses `jppfs_cor:TravelingAndCommunicationExpensesSGA`	6.0
Rent expenses on land and buildings `jppfs_cor:RentsSGA`	7.0
Association and other membership fees `jppfs_cor:AssociationAndOtherMembershipFeeSGACNA`	8.0
Taxes and dues `jppfs_cor:TaxesAndDuesSGA`	9.0
Depreciation `jppfs_cor:DepreciationSGA`	10.0
Other `jppfs_cor:OtherOECNA`	11.0
Operating expenses - general `jppfs_cor:OperatingExpensesGeneralCNA`	12.0
Operating expenses `jppfs_cor:OperatingExpensesCNA`	5.0
Operating profit (loss) `jppfs_cor:OperatingIncome`	3.0
Non-operating income `jppfs_cor:NonOperatingIncomeAbstract`	4.0
Interest income `jppfs_cor:InterestIncomeNOI`	1.0
Interest on securities `jppfs_cor:InterestOnSecuritiesNOI`	2.0
Dividend income `jppfs_cor:DividendsIncomeNOI`	3.0
Gain on sale of securities `jppfs_cor:GainOnSalesOfSecuritiesNOI`	4.0
Miscellaneous income `jppfs_cor:MiscellaneousIncomeNOICNA`	5.0
Non-operating income `jppfs_cor:NonOperatingIncome`	6.0
Non-operating expenses `jppfs_cor:NonOperatingExpensesAbstract`	5.0
Interest and discounts expenses `jppfs_cor:InterestAndDiscountsExpensesNOECNA`	1.0
Interest on bonds `jppfs_cor:InterestOnBondsNOE`	2.0
Amortization of organization expenses `jppfs_cor:AmortizationOfDeferredOrganizationExpensesNOE`	3.0
Amortization of business commencement expenses `jppfs_cor:AmortizationOfBusinessCommencementExpensesNOE`	4.0
Amortization of development expenses `jppfs_cor:AmortizationOfDevelopmentExpensesNOECNA`	5.0
Amortization of share issuance costs `jppfs_cor:AmortizationOfStockIssuanceCostNOE`	6.0
Amortization of bond issuance costs `jppfs_cor:AmortizationOfBondIssuanceCostNOE`	7.0
Loss on sale of securities `jppfs_cor:LossOnSalesOfSecuritiesNOE`	8.0
Miscellaneous expenses `jppfs_cor:MiscellaneousExpensesNOECNA`	9.0
Non-operating expenses `jppfs_cor:NonOperatingExpenses`	10.0
Ordinary profit (loss) `jppfs_cor:OrdinaryIncome`	6.0
Extraordinary income `jppfs_cor:ExtraordinaryIncomeAbstract`	7.0
Gain on sale of non-current assets `jppfs_cor:GainOnSalesOfNoncurrentAssetsEI`	1.0
Other `jppfs_cor:OtherEI`	2.0
Extraordinary income `jppfs_cor:ExtraordinaryIncome`	3.0
Extraordinary losses `jppfs_cor:ExtraordinaryLossAbstract`	8.0
Loss on sale of non-current assets `jppfs_cor:LossOnSalesOfNoncurrentAssetsEL`	1.0
Loss on disaster `jppfs_cor:LossOnDisasterEL`	2.0
Other `jppfs_cor:OtherEL`	3.0
Extraordinary losses `jppfs_cor:ExtraordinaryLoss`	4.0
Profit (loss) before income taxes `jppfs_cor:IncomeBeforeIncomeTaxes`	9.0
Income taxes `jppfs_cor:IncomeTaxes`	10.0
Income taxes - current `jppfs_cor:IncomeTaxesCurrent`	1.0
Income taxes - deferred `jppfs_cor:IncomeTaxesDeferred`	2.0
Profit (loss) `jppfs_cor:ProfitLoss`	11.0
Profit attributable to `jppfs_cor:ProfitAttributableToAbstract`	1.0
Profit (loss) attributable to non-controlling interests `jppfs_cor:ProfitLossAttributableToNonControllingInterests`	1.0
Profit (loss) attributable to owners of parent `jppfs_cor:ProfitLossAttributableToOwnersOfParent`	2.0