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321000 cmd 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_cmd_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:OperatingRevenueAbstractCMD`	1.0
Brokerage income `jppfs_cor:BrokerageIncomeORCMD`	1.0
Net gain on trading `jppfs_cor:NetGainOnTradingORCMD`	2.0
Other `jppfs_cor:OtherOperatingRevenueCMD`	3.0
Operating revenue `jppfs_cor:OperatingRevenueCMD`	4.0
Operating expenses `jppfs_cor:OperatingExpensesAbstractCMD`	2.0
Selling, general and administrative expenses `jppfs_cor:SellingGeneralAndAdministrativeExpenses`	1.0
Exchange related expenses `jppfs_cor:ExchangeRelatedExpensesSGACMD`	2.0
Personnel expenses `jppfs_cor:PersonalExpensesSGA`	3.0
Remuneration for directors (and other officers) `jppfs_cor:DirectorsCompensationsSGA`	4.0
Employees' salaries `jppfs_cor:EmployeesSalariesSGA`	5.0
Provision for bonuses for directors (and other officers) `jppfs_cor:ProvisionForDirectorsBonusesSGA`	6.0
Provision for bonuses `jppfs_cor:ProvisionForBonusesSGA`	7.0
Retirement payments `jppfs_cor:RetirementPaymentsSGA`	8.0
Retirement benefit expenses `jppfs_cor:RetirementBenefitExpensesSGA`	9.0
Welfare expenses `jppfs_cor:WelfareExpensesSGA`	10.0
Investigation expenses `jppfs_cor:InvestigationExpensesSGA`	11.0
Research and development expenses `jppfs_cor:ResearchAndDevelopmentExpensesSGA`	12.0
Stationery expenses `jppfs_cor:StationeryExpensesSGA`	13.0
Travel and transportation expenses `jppfs_cor:TravelingAndTransportationExpensesSGA`	14.0
Communication expenses `jppfs_cor:CommunicationExpensesSGA`	15.0
Entertainment expenses `jppfs_cor:EntertainmentExpensesSGA`	16.0
Meeting expenses `jppfs_cor:ConferenceExpensesSGA`	17.0
Advertising expenses `jppfs_cor:AdvertisingExpensesSGA`	18.0
Vehicle expenses `jppfs_cor:VehicleExpensesSGA`	19.0
Utilities expenses `jppfs_cor:UtilitiesExpensesSGA`	20.0
Rent expenses on land and buildings `jppfs_cor:RentsSGA`	21.0
Repair expenses `jppfs_cor:RepairExpensesSGA`	22.0
Insurance expenses `jppfs_cor:InsuranceExpensesSGA`	23.0
Computer expenses `jppfs_cor:ComputerExpensesSGACMD`	24.0
Taxes and dues `jppfs_cor:TaxesAndDuesSGA`	25.0
Depreciation `jppfs_cor:DepreciationSGA`	26.0
Provision of allowance for doubtful accounts `jppfs_cor:ProvisionOfAllowanceForDoubtfulAccountsSGA`	27.0
Bad debt expenses `jppfs_cor:BadDebtsExpensesSGA`	28.0
Other `jppfs_cor:OtherSGA`	29.0
Operating expenses `jppfs_cor:OperatingExpensesCMD`	30.0
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
Rental income from land and buildings `jppfs_cor:LandAndHouseRentReceivedNOI`	4.0
Gain on sale of securities `jppfs_cor:GainOnSalesOfSecuritiesNOI`	5.0
Gain on valuation of securities `jppfs_cor:GainOnValuationOfSecuritiesNOI`	6.0
Foreign exchange gains `jppfs_cor:ForeignExchangeGainsNOI`	7.0
Gain on valuation of interest rate swaps `jppfs_cor:GainOnValuationOfInterestRateSwapsNOI`	8.0
Share of profit of entities accounted for using equity method `jppfs_cor:EquityInEarningsOfAffiliatesNOI`	9.0
Other `jppfs_cor:OtherNOI`	10.0
Non-operating income `jppfs_cor:NonOperatingIncome`	11.0
Non-operating expenses `jppfs_cor:NonOperatingExpensesAbstract`	5.0
Interest expenses `jppfs_cor:InterestExpensesNOE`	1.0
Interest on bonds `jppfs_cor:InterestOnBondsNOE`	2.0
Loss on sale of securities `jppfs_cor:LossOnSalesOfSecuritiesNOE`	3.0
Loss on valuation of securities `jppfs_cor:LossOnValuationOfSecuritiesNOE`	4.0
Provision of allowance for doubtful accounts `jppfs_cor:ProvisionOfAllowanceForDoubtfulAccountsNOE`	5.0
Foreign exchange losses `jppfs_cor:ForeignExchangeLossesNOE`	6.0
Loss on valuation of interest rate swaps `jppfs_cor:LossOnValuationOfInterestSwapNOE`	7.0
Share of loss of entities accounted for using equity method `jppfs_cor:EquityInLossesOfAffiliatesNOE`	8.0
Loss on sale of notes receivable - trade `jppfs_cor:LossOnSalesOfNotesPayableNOE`	9.0
Other `jppfs_cor:OtherNOE`	10.0
Non-operating expenses `jppfs_cor:NonOperatingExpenses`	11.0
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
Gain on bargain purchase `jppfs_cor:GainOnNegativeGoodwillEI`	2.0
Gain on sale of investment securities `jppfs_cor:GainOnSalesOfInvestmentSecuritiesEI`	3.0
Reversal of allowance for doubtful accounts `jppfs_cor:ReversalOfAllowanceForDoubtfulAccountsEI`	4.0
Reversal of reserve for commodities transaction liabilities `jppfs_cor:ReversalOfReserveForCommoditiesTransactionLiabilitiesEI`	5.0
Other `jppfs_cor:OtherEI`	6.0
Extraordinary income `jppfs_cor:ExtraordinaryIncome`	7.0
Extraordinary losses `jppfs_cor:ExtraordinaryLossAbstract`	8.0
Loss on sale of non-current assets `jppfs_cor:LossOnSalesOfNoncurrentAssetsEL`	1.0
Loss on sale of investment securities `jppfs_cor:LossOnSalesOfInvestmentSecuritiesEL`	2.0
Provision of reserve for commodities transaction liabilities `jppfs_cor:ProvisionOfReserveForCommoditiesTransactionLiabilitiesEL`	3.0
Impairment losses `jppfs_cor:ImpairmentLossEL`	4.0
Other `jppfs_cor:OtherEL`	5.0
Extraordinary losses `jppfs_cor:ExtraordinaryLoss`	6.0
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