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[320000] Income statement, by nature of expense

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Arc name	calculationArc
Arc role	http://www.xbrl.org/2003/arcrole/summation-item
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-320000

Concept	Order	Weight
Profit (loss) `ifrs-smes:ProfitLoss`
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	10.0	1
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	10.0	1
Revenue `ifrs-smes:Revenue`	10.0	1
Other income `ifrs-smes:OtherIncome`	20.0	1
Decrease (increase) in inventories of finished goods and work in progress `ifrs-smes:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress`	30.0	-1
Other work performed by entity and capitalised `ifrs-smes:OtherWorkPerformedByEntityAndCapitalised`	40.0	1
Raw materials and consumables used `ifrs-smes:RawMaterialsAndConsumablesUsed`	50.0	-1
Employee benefits expense `ifrs-smes:EmployeeBenefitsExpense`	60.0	-1
Depreciation and amortisation expense `ifrs-smes:DepreciationAndAmortisationExpense`	70.0	-1
Impairment loss (reversal of impairment loss) recognised in profit or loss `ifrs-smes:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss`	80.0	-1
Other expenses, by nature `ifrs-smes:OtherExpenseByNature`	90.0	-1
Other gains (losses) `ifrs-smes:OtherGainsLosses`	100.0	1
Finance income `ifrs-smes:FinanceIncome`	110.0	1
Finance costs `ifrs-smes:FinanceCosts`	120.0	-1
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	130.0	1
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	20.0	-1
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	20.0	1