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Statement of complrehensive income profit or loss

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Arc name	definitionArc
Arc role	http://xbrl.org/int/dim/arcrole/domain-member
Link role	urn:kvk:linkrole:statement-of-comprehensive-income-profit-or-loss-ifrs-full

Concept	Order
Primary domain [Line items] `sbr-dim:ValidationLineItems`
Cost of sales `ifrs-full:CostOfSales`	1
Gross profit `ifrs-full:GrossProfit`	2
Administrative expenses `ifrs-full:AdministrativeExpense`	3
Decrease (increase) in inventories of finished goods and work in progress `ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	4
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`	5
Depreciation and amortisation expense `ifrs-full:DepreciationAndAmortisationExpense`	6
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed `ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed`	7
Distribution costs `ifrs-full:DistributionCosts`	8
Employee benefits expense `ifrs-full:EmployeeBenefitsExpense`	9
Finance costs `ifrs-full:FinanceCosts`	10
Finance income `ifrs-full:FinanceIncome`	11
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	12
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
Gains (losses) on net monetary position `ifrs-full:GainsLossesOnNetMonetaryPosition`	14
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`	15
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`	16
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	17
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`	18
Interest revenue calculated using effective interest method `ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod`	19
Other expenses, by nature `ifrs-full:OtherExpenseByNature`	20
Other gains (losses) `ifrs-full:OtherGainsLosses`	21
Other income `ifrs-full:OtherIncome`	22
Other income (expense) from subsidiaries, jointly controlled entities and associates `ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates`	23
Other work performed by entity and capitalised `ifrs-full:OtherWorkPerformedByEntityAndCapitalised`	24
Profit (loss) `ifrs-full:ProfitLoss`	25
Profit (loss), attributable to owners of parent `ifrs-full:ProfitLossAttributableToOwnersOfParent`	26
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`	27
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`	28
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`	29
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`	30
Raw materials and consumables used `ifrs-full:RawMaterialsAndConsumablesUsed`	31
Revenue `ifrs-full:Revenue`	32
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	33