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[310.000] Statement of comprehensive income, profit or loss, by function of expense

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.cipc.co.za/taxonomy/role/310.000

Concept	Order	Weight
Profit (loss) `ifrs-full:ProfitLoss`
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`	None	1.0
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`	None	1.0
Profit (loss) before direct and indirect tax `cipc-ca:ProfitLossBeforeDirectAndIndirectTax`	None	1.0
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`	None	1.0
Gross profit `ifrs-full:GrossProfit`	None	1.0
Revenue `ifrs-full:Revenue`	None	1.0
Revenue from exchange transactions `grap:RevenueFromExchangeTransactions`	None	1.0
Coordination fee on special projects `grap:CoordinationFeeOnSpecialProjects`	None	1.0
Sale of goods and services `grap:SaleOfGoodsAndServices`	2.0	1.0
Rental of facilities and equipment `grap:RentalOfFacilitiesAndEquipment`	3.0	1.0
Interest income `grap:InterestIncome`	4.0	1.0
Interest on loans for construction projects `grap:InterestOnLoansForConstructionProjects`	5.0	1.0
Interest on loans to controlled entities `grap:InterestOnLoansToControlledEntities`	6.0	1.0
Fees charged to controlled entities `grap:FeesChargedToControlledEntities`	7.0	1.0
Fees on loans for construction projects `grap:FeesOnLoansForConstructionProjects`	8.0	1.0
Programme management fees `grap:ProgrammeManagementFees`	9.0	1.0
Other receipts `grap:OtherReceipts`	10.0	1.0
Revenue from exchange transactions, government grants `grap:RevenueFromExchangeTransactionsGovernmentGrants`	11.0	1.0
Revenue from non-exchange transactions `grap:RevenueFromNonexchangeTransactions`	2.0	1.0
Transfers and subsidies `grap:TransfersAndSubsidies`	None	1.0
Revenue from non-exchange transactions, government grants `grap:RevenueFromNonexchangeTransactionsGovernmentGrants`	2.0	1.0
Interest revenue calculated using effective interest method `ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod`	3.0	1.0
Insurance revenue `ifrs-full:InsuranceRevenue`	4.0	1.0
Reinsurance revenue `cipc-ca:ReinsuranceRevenue`	5.0	1.0
Cost of sales `ifrs-full:CostOfSales`	2.0	-1.0
Services in kind `grap:ServicesInKind`	3.0	1.0
Other income `ifrs-full:OtherIncome`	2.0	1.0
Expenditure `grap:Expenditure`	3.0	-1.0
Distribution costs `ifrs-full:DistributionCosts`	None	1.0
Bad debt write-off `grap:BadDebtWriteoff`	2.0	-1.0
Administrative expenses `ifrs-full:AdministrativeExpense`	3.0	1.0
Debt impairment `grap:DebtImpairment`	4.0	1.0
Depreciation and amortisation `grap:DepreciationAndAmortisation`	5.0	1.0
Other expense, by function `ifrs-full:OtherExpenseByFunction`	6.0	1.0
Other gains (losses) `ifrs-full:OtherGainsLosses`	4.0	1.0
Gain from transfer of functions `grap:GainFromTransferOfFunctions`	5.0	1.0
Gain on disposal of assets and liabilities `grap:GainOnDisposalOfAssetsAndLiabilities`	6.0	1.0
Gains as a result of donated animals, new births and sale `grap:GainsAsResultOfDonatedAnimalsNewBirthsAndSale`	7.0	1.0
Insurance service expenses from insurance contracts issued `ifrs-full:InsuranceServiceExpensesFromInsuranceContractsIssued`	8.0	-1.0
Income (expenses) from reinsurance contracts held, other than finance income (expenses) `ifrs-full:IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses`	9.0	1.0
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed `ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed`	2.0	1.0
Gains (losses) on net monetary position `ifrs-full:GainsLossesOnNetMonetaryPosition`	3.0	1.0
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	4.0	1.0
Finance income `ifrs-full:FinanceIncome`	5.0	1.0
Finance costs `ifrs-full:FinanceCosts`	6.0	-1.0
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`	7.0	-1.0
Movements in impairments, loans `grap:MovementsInImpairmentsLoans`	8.0	1.0
Insurance finance income (expenses) from insurance contracts issued recognised in profit or loss `ifrs-full:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss`	9.0	1.0
Finance income (expenses) from reinsurance contracts held recognised in profit or loss `ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss`	10.0	1.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	11.0	1.0
Other income (expense) from subsidiaries, jointly controlled entities and associates `ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates`	12.0	1.0
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`	13.0	1.0
Actuarial gains from employee benefit obligations `grap:ActuarialGainsFromEmployeeBenefitObligations`	14.0	1.0
Other fair value gains (losses) `cipc-ca:OtherFairValueGainsOrLosses`	15.0	1.0
Fair value adjustments `grap:FairValueAdjustments`	16.0	1.0
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`	17.0	1.0
Indirect tax `cipc-ca:IndirectTax`	2.0	-1.0
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`	2.0	-1.0
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`	2.0	1.0