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[420000] Statement of comprehensive income, OCI components presented before tax

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://www.esma.europa.eu/xbrl/role/all/ias_1_role-420000

Concept	Order
Statement of comprehensive income [abstract] `ifrs-full:StatementOfComprehensiveIncomeAbstract`
Items are further detailed in section [800200] Analysis of income and expense `esef_cor:ItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpense`	0.5
Profit (loss) `ifrs-full:ProfitLoss`	10.0
Other comprehensive income [abstract] `ifrs-full:OtherComprehensiveIncomeAbstract`	20.0
Components of other comprehensive income that will not be reclassified to profit or loss, before tax [abstract] `ifrs-full:ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract`	10.0
Other comprehensive income, before tax, gains (losses) from investments in equity instruments `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesFromInvestmentsInEquityInstruments`	10.0
Other comprehensive income, before tax, gains (losses) on revaluation of property, plant and equipment, right-of-use assets and intangible assets `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRevaluation`	20.0
Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans`	30.0
Other comprehensive income, before tax, exchange differences on translation, other than translation of foreign operations `ifrs-full:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperations`	40.0
Other comprehensive income, before tax, change in fair value of financial liability attributable to change in credit risk of liability `ifrs-full:OtherComprehensiveIncomeBeforeTaxChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability`	50.0
Other comprehensive income, before tax, gains (losses) on hedging instruments that hedge investments in equity instruments `ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments`	60.0
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss `ifrs-full:OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss`	70.0
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax `ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax`	20.0
Other comprehensive income that will not be reclassified to profit or loss, before tax `ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTax`	30.0
Components of other comprehensive income that will be reclassified to profit or loss, before tax [abstract] `ifrs-full:ComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTaxAbstract`	40.0
Exchange differences on translation [abstract] `ifrs-full:ExchangeDifferencesOnTranslationAbstract`	10.0
Gains (losses) on exchange differences on translation of foreign operations, before tax `ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationBeforeTax`	10.0
Reclassification adjustments on exchange differences on translation of foreign operations, before tax `ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax`	20.0
Other comprehensive income, before tax, exchange differences on translation of foreign operations `ifrs-full:OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation`	30.0
Available-for-sale financial assets [abstract] `ifrs-full:AvailableforsaleFinancialAssetsAbstract`	20.0
Gains (losses) on remeasuring available-for-sale financial assets, before tax `ifrs-full:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax`	10.0
Reclassification adjustments on available-for-sale financial assets, before tax `ifrs-full:ReclassificationAdjustmentsOnAvailableforsaleFinancialAssetsBeforeTax`	20.0
Other comprehensive income, before tax, available-for-sale financial assets `ifrs-full:OtherComprehensiveIncomeBeforeTaxAvailableforsaleFinancialAssets`	30.0
Cash flow hedges [abstract] `ifrs-full:CashFlowHedgesAbstract`	30.0
Gains (losses) on cash flow hedges, before tax `ifrs-full:GainsLossesOnCashFlowHedgesBeforeTax`	10.0
Reclassification adjustments on cash flow hedges, before tax `ifrs-full:ReclassificationAdjustmentsOnCashFlowHedgesBeforeTax`	20.0
Amounts removed from equity and included in carrying amount of non-financial asset (liability) whose acquisition or incurrence was hedged highly probable forecast transaction, before tax `ifrs-full:AmountsRemovedFromEquityAndIncludedInCarryingAmountOfNonfinancialAssetLiabilityWhoseAcquisitionOrIncurrenceWasHedgedHighlyProbableForecastTransactionBeforeTax`	30.0
Other comprehensive income, before tax, cash flow hedges `ifrs-full:OtherComprehensiveIncomeBeforeTaxCashFlowHedges`	40.0
Hedges of net investment in foreign operations [abstract] `ifrs-full:HedgesOfNetInvestmentsInForeignOperationsAbstract`	40.0
Gains (losses) on hedges of net investments in foreign operations, before tax `ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax`	10.0
Reclassification adjustments on hedges of net investments in foreign operations, before tax `ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax`	20.0
Other comprehensive income, before tax, hedges of net investments in foreign operations `ifrs-full:OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations`	30.0
Cost of hedging [abstract] `ifrs-full:CostOfHedgingAbstract`	50.0
Change in value of time value of options [abstract] `ifrs-full:ChangeInValueOfTimeValueOfOptionsAbstract`	10.0
Gains (losses) on change in value of time value of options, before tax `ifrs-full:GainsLossesOnChangeInValueOfTimeValueOfOptionsBeforeTax`	10.0
Reclassification adjustments on change in value of time value of options, before tax `ifrs-full:ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax`	20.0
Other comprehensive income, before tax, change in value of time value of options `ifrs-full:OtherComprehensiveIncomeBeforeTaxChangeInValueOfTimeValueOfOptions`	30.0
Change in value of forward elements of forward contracts [abstract] `ifrs-full:ChangeInValueOfForwardElementsOfForwardContractsAbstract`	20.0
Gains (losses) on change in value of forward elements of forward contracts, before tax `ifrs-full:GainsLossesOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax`	10.0
Reclassification adjustments on change in value of forward elements of forward contracts, before tax `ifrs-full:ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsBeforeTax`	20.0
Other comprehensive income, before tax, change in value of forward elements of forward contracts `ifrs-full:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForwardElementsOfForwardContracts`	30.0
Change in value of foreign currency basis spreads [abstract] `ifrs-full:ChangeInValueOfForeignCurrencyBasisSpreadsAbstract`	30.0
Gains (losses) on change in value of foreign currency basis spreads, before tax `ifrs-full:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax`	10.0
Reclassification adjustments on change in value of foreign currency basis spreads, before tax `ifrs-full:ReclassificationAdjustmentsOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax`	20.0
Other comprehensive income, before tax, change in value of foreign currency basis spreads `ifrs-full:OtherComprehensiveIncomeBeforeTaxChangeInValueOfForeignCurrencyBasisSpreads`	30.0
Financial assets measured at fair value through other comprehensive income [abstract] `ifrs-full:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeAbstract`	60.0
Gains (losses) on financial assets measured at fair value through other comprehensive income, before tax `ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax`	10.0
Reclassification adjustments on financial assets measured at fair value through other comprehensive income, before tax `ifrs-full:ReclassificationAdjustmentsOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax`	20.0
Amounts removed from equity and adjusted against fair value of financial assets on reclassification out of fair value through other comprehensive income measurement category, before tax `ifrs-full:AmountsRemovedFromEquityAndAdjustedAgainstFairValueOfFinancialAssetsOnReclassificationOutOfFairValueThroughOtherComprehensiveIncomeMeasurementCategoryBeforeTax`	30.0
Other comprehensive income, before tax, financial assets measured at fair value through other comprehensive income `ifrs-full:OtherComprehensiveIncomeBeforeTaxFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	40.0
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss [abstract] `ifrs-full:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossAbstract`	70.0
Insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss, before tax `ifrs-full:InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossBeforeTax`	10.0
Reclassification adjustments on insurance finance income (expenses) from insurance contracts issued excluded from profit or loss, before tax `ifrs-full:ReclassificationAdjustmentsOnInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossBeforeTax`	20.0
Other comprehensive income, before tax, insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss `ifrs-full:OtherComprehensiveIncomeBeforeTaxInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss`	30.0
Finance income (expenses) from reinsurance contracts held excluded from profit or loss [abstract] `ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossAbstract`	80.0
Finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax `ifrs-full:FinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax`	10.0
Reclassification adjustments on finance income (expenses) from reinsurance contracts held excluded from profit or loss, before tax `ifrs-full:ReclassificationAdjustmentsOnFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLossBeforeTax`	20.0
Other comprehensive income, before tax, finance income (expenses) from reinsurance contracts held excluded from profit or loss `ifrs-full:OtherComprehensiveIncomeBeforeTaxFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss`	30.0
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax `ifrs-full:ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax`	50.0
Other comprehensive income that will be reclassified to profit or loss, before tax `ifrs-full:OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossBeforeTax`	60.0
Other comprehensive income, before tax `ifrs-full:OtherComprehensiveIncomeBeforeTax`	70.0
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss [abstract] `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossAbstract`	80.0
Income tax relating to investments in equity instruments included in other comprehensive income `ifrs-full:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome`	10.0
Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangesInRevaluationSurplusOfOtherComprehensiveIncome`	20.0
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income `ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome`	30.0
Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome`	40.0
Income tax relating to changes in fair value of financial liability attributable to change in credit risk of liability included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangesInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityOfOtherComprehensiveIncome`	50.0
Income tax relating to hedges of investments in equity instruments included in other comprehensive income `ifrs-full:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome`	60.0
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will not be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss`	70.0
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss`	80.0
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss`	90.0
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss [abstract] `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract`	100.0
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome`	10.0
Income tax relating to available-for-sale financial assets included in other comprehensive income `ifrs-full:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome`	20.0
Income tax relating to cash flow hedges included in other comprehensive income `ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome`	30.0
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome`	40.0
Income tax relating to change in value of time value of options included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome`	50.0
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome`	60.0
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome`	70.0
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income `ifrs-full:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	80.0
Income tax relating to insurance finance income (expenses) from insurance contracts issued included in other comprehensive income that will be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss`	90.0
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income `ifrs-full:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome`	100.0
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss`	110.0
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss `ifrs-full:IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss`	110.0
Other comprehensive income `ifrs-full:OtherComprehensiveIncome`	120.0
Comprehensive income `ifrs-full:ComprehensiveIncome`	30.0
Comprehensive income attributable to [abstract] `ifrs-full:ComprehensiveIncomeAttributableToAbstract`	40.0
Comprehensive income, attributable to owners of parent `ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent`	10.0
Comprehensive income, attributable to non-controlling interests `ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests`	20.0