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[315.000] Income statement, by function of expense

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.cipc.co.za/taxonomy/role/315.000

Concept	Order
Profit or loss [text block] `cipc-ca:IncomeStatementExplanatory`
Profit or loss [abstract] `ifrs-smes:IncomeStatementAbstract`	None
Profit (loss) [abstract] `ifrs-smes:ProfitLossAbstract`	None
Revenue `ifrs-smes:Revenue`	None
Cost of sales `ifrs-smes:CostOfSales`	2.0
Gross profit `ifrs-smes:GrossProfit`	3.0
Other income `ifrs-smes:OtherIncome`	4.0
Distribution costs `ifrs-smes:DistributionCosts`	5.0
Administrative expenses `ifrs-smes:AdministrativeExpense`	6.0
Other expense, by function `ifrs-smes:OtherExpenseByFunction`	7.0
Other gains (losses) `ifrs-smes:OtherGainsLosses`	8.0
Finance income `ifrs-smes:FinanceIncome`	9.0
Finance costs `ifrs-smes:FinanceCosts`	10.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	11.0
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	12.0
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	13.0
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	14.0
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	15.0
Profit (loss) `ifrs-smes:ProfitLoss`	16.0
Operating profit `cipc-ca:OperatingProfit`	17.0
Profit (loss), attributable to [abstract] `ifrs-smes:ProfitLossAttributableToAbstract`	2.0
Profit (loss), attributable to owners of parent `ifrs-smes:ProfitLossAttributableToOwnersOfParent`	None
Profit (loss), attributable to non-controlling interests `ifrs-smes:ProfitLossAttributableToNoncontrollingInterests`	2.0
Consolidated and separate [table] `cipc-ca:ConsolidatedAndSeparateTable`	3.0
Consolidated and separate financial statements [axis] `ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis`	None