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[310000] Estado del resultado, por función de gasto – Estados financieros consolidados

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XBRL Model Project

Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://www.cmfchile.cl/cl/fr/ci/role/ias-1_2020-03-16_role-310000

Concept	Order	Weight
Profit (loss) `ifrs-full:ProfitLoss`
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`	210.0	+1
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`	190.0	+1
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`	123.0	+1
Gross profit `ifrs-full:GrossProfit`	50.0	+1
Revenue `ifrs-full:Revenue`	30.0	+1
Cost of sales `ifrs-full:CostOfSales`	40.0	-1
Other income `ifrs-full:OtherIncome`	80.0	+1
Distribution costs `ifrs-full:DistributionCosts`	90.0	-1
Administrative expenses `ifrs-full:AdministrativeExpense`	100.0	-1
Other expense, by function `ifrs-full:OtherExpenseByFunction`	110.0	-1
Other gains (losses) `ifrs-full:OtherGainsLosses`	120.0	+1
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	126.0	+1
Finance income `ifrs-full:FinanceIncome`	130.0	+1
Finance costs `ifrs-full:FinanceCosts`	140.0	-1
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`	145.0	-1
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	150.0	+1
Foreign exchange gain (loss) `ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss`	160.0	+1
Profit (loss) according to indexed unit `cl-ci:ResultadosUnidadesReajuste`	170.0	+1
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`	180.0	+1
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`	182.0	+1
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`	185.0	+1
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`	200.0	-1
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`	220.0	+1
Basic earnings (loss) per share `ifrs-full:BasicEarningsLossPerShare`
Basic earnings (loss) per share from continuing operations `ifrs-full:BasicEarningsLossPerShareFromContinuingOperations`	300.0	+1
Basic earnings (loss) per share from discontinued operations `ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperations`	310.0	+1
Diluted earnings (loss) per share `ifrs-full:DilutedEarningsLossPerShare`
Diluted earnings (loss) per share from continuing operations `ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations`	340.0	+1
Diluted earnings (loss) per share from discontinued operations `ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations`	350.0	+1