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[800.101] Subclassifications of assets, liabilities and equities

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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/800.101

Concept	Order	Weight
Non-current portion of non-current borrowings `ifrs-full:LongtermBorrowings`
Non-current portion of non-current loans received `ifrs-full:NoncurrentPortionOfNoncurrentLoansReceived`	1.0	1
Non-current portion of non-current bonds issued `ifrs-full:NoncurrentPortionOfNoncurrentBondsIssued`	2.0	1
Non-current portion of non-current notes and debentures issued `ifrs-full:NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued`	3.0	1
Non-current portion of non-current commercial papers issued `ifrs-full:NoncurrentPortionOfNoncurrentCommercialPapersIssued`	4.0	1
Non-current portion of other non-current borrowings `ifrs-full:NoncurrentPortionOfOtherNoncurrentBorrowings`	5.0	1
Current borrowings and current portion of non-current borrowings `ifrs-full:CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings`
Current loans received and current portion of non-current loans received `ifrs-full:CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived`	1.0	1
Current bonds issued and current portion of non-current bonds issued `ifrs-full:CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued`	2.0	1
Current notes and debentures issued and current portion of non-current notes and debentures issued `ifrs-full:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued`	3.0	1
Current commercial papers issued and current portion of non-current commercial papers issued `ifrs-full:CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued`	4.0	1
Other current borrowings and current portion of other non-current borrowings `ifrs-full:OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings`	5.0	1
Borrowings `ifrs-full:Borrowings`
Loans received `ifrs-full:LoansReceived`	1.0	1
Bonds issued `ifrs-full:BondsIssued`	2.0	1
Notes and debentures issued `ifrs-full:NotesAndDebenturesIssued`	3.0	1
Commercial papers issued `ifrs-full:CommercialPapersIssued`	4.0	1
Other borrowings `ifrs-full:OtherBorrowings`	5.0	1
Current inventories `ifrs-full:Inventories`
Current inventories held for sale `ifrs-full:CurrentInventoriesHeldForSale`	1.0	1
Current work in progress `ifrs-full:WorkInProgress`	2.0	1
Current materials and supplies to be consumed in production process or rendering services `ifrs-full:CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices`	3.0	1
Prepayments and accrued income including contract assets `ifrs-full:PrepaymentsAndAccruedIncomeIncludingContractAssets`
Prepayments `ifrs-full:Prepayments`	1.0	1
Accrued income including contract assets `ifrs-full:AccruedIncomeIncludingContractAssets`	2.0	1
Contract assets `ifrs-full:ContractAssets`	1.0	1
Accrued income other than contract assets `ifrs-full:AccruedIncomeOtherThanContractAssets`	2.0	1
Current prepayments and current accrued income including current contract assets `ifrs-full:CurrentPrepaymentsAndCurrentAccruedIncomeIncludingCurrentContractAssets`
Current prepayments `ifrs-full:CurrentPrepayments`	1.0	1
Current advances to suppliers `ifrs-full:CurrentAdvancesToSuppliers`	1.0	1
Current prepaid expenses `ifrs-full:CurrentPrepaidExpenses`	2.0	1
Current accrued income including current contract assets `ifrs-full:CurrentAccruedIncomeIncludingCurrentContractAssets`	2.0	1
Current contract assets `ifrs-full:CurrentContractAssets`	1.0	1
Current accrued income other than current contract assets `ifrs-full:CurrentAccruedIncomeOtherThanCurrentContractAssets`	2.0	1
Non-current prepayments and non-current accrued income including non-current contract assets `ifrs-full:NoncurrentPrepaymentsAndNoncurrentAccruedIncomeIncludingNoncurrentContractAssets`
Non-current prepayments `ifrs-full:NoncurrentPrepayments`	1.0	1
Non-current accrued income including non-current contract assets `ifrs-full:NoncurrentAccruedIncomeIncludingNoncurrentContractAssets`	2.0	1
Non-current contract assets `ifrs-full:NoncurrentContractAssets`	1.0	1
Non-current accrued income other than non-current contract assets `ifrs-full:NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets`	2.0	1