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Consolidated statement of comprehensive income profit or loss

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	urn:kvk:linkrole:consolidated-statement-of-comprehensive-income-profit-or-loss-ifrs-full

Concept	Order
Statement of comprehensive income profit or loss [title] `kvk-abstr-ifrs:StatementOfComprehensiveIncomeProfitOrLossTitle`
Profit (loss) `ifrs-full:ProfitLoss`	1
Revenue `ifrs-full:Revenue`	1
Interest revenue calculated using effective interest method `ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod`	2
Cost of sales `ifrs-full:CostOfSales`	3
Gross profit `ifrs-full:GrossProfit`	4
Other income `ifrs-full:OtherIncome`	5
Decrease (increase) in inventories of finished goods and work in progress `ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	6
Other work performed by entity and capitalised `ifrs-full:OtherWorkPerformedByEntityAndCapitalised`	7
Raw materials and consumables used `ifrs-full:RawMaterialsAndConsumablesUsed`	8
Employee benefits expense `ifrs-full:EmployeeBenefitsExpense`	9
Depreciation and amortisation expense `ifrs-full:DepreciationAndAmortisationExpense`	10
Distribution costs `ifrs-full:DistributionCosts`	11
Administrative expenses `ifrs-full:AdministrativeExpense`	12
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	13
Other expenses, by nature `ifrs-full:OtherExpenseByNature`	14
Other gains (losses) `ifrs-full:OtherGainsLosses`	15
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`	16
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed `ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed`	17
Gains (losses) on net monetary position `ifrs-full:GainsLossesOnNetMonetaryPosition`	18
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	19
Finance income `ifrs-full:FinanceIncome`	20
Finance costs `ifrs-full:FinanceCosts`	21
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`	22
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	23
Other income (expense) from subsidiaries, jointly controlled entities and associates `ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates`	24
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`	25
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`	26
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`	27
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`	28
Tax expense (income), continuing operations `ifrs-full:IncomeTaxExpenseContinuingOperations`	29
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`	30
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`	31
Profit (loss), attributable to owners of parent `ifrs-full:ProfitLossAttributableToOwnersOfParent`	2
Profit (loss), attributable to non-controlling interests `ifrs-full:ProfitLossAttributableToNoncontrollingInterests`	3