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[804.200] Notes - Income taxes

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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/804.200

Concept	Order	Weight
Tax expense (income) `ifrs-full:IncomeTaxExpenseContinuingOperations`
Current tax expense (income) and adjustments for current tax of prior periods `ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods`	1.0	1
Current tax expense (income) `ifrs-full:CurrentTaxExpenseIncome`	1.0	1
Adjustments for current tax of prior periods `ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod`	2.0	1
Deferred tax expense (income) relating to origination and reversal of temporary differences `ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences`	2.0	1
Deferred tax expense (income) relating to tax rate changes or imposition of new taxes `ifrs-full:DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes`	3.0	1
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense `ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense`	4.0	-1
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce deferred tax expense `ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense`	5.0	-1
Deferred tax expense arising from write-down or reversal of write-down of deferred tax asset `ifrs-full:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset`	6.0	1
Tax expense (income) relating to changes in accounting policies and errors included in profit or loss `ifrs-full:TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss`	7.0	1
Adjustments for deferred tax of prior periods `ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods`	8.0	1
Other components of deferred tax expense (income) `ifrs-full:OtherComponentsOfDeferredTaxExpenseIncome`	9.0	1
Average effective tax rate `ifrs-full:AverageEffectiveTaxRate`
Applicable tax rate `ifrs-full:ApplicableTaxRate`	1.0	1
Tax rate effect of revenues exempt from taxation `ifrs-full:TaxRateEffectOfRevenuesExemptFromTaxation`	2.0	-1
Tax rate effect of expense not deductible in determining taxable profit (tax loss) `ifrs-full:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss`	3.0	1
Tax rate effect of impairment of goodwill `ifrs-full:TaxRateEffectOfImpairmentOfGoodwill`	4.0	1
Tax rate effect of tax losses `ifrs-full:TaxRateEffectOfTaxLosses`	5.0	1
Tax rate effect of foreign tax rates `ifrs-full:TaxRateEffectOfForeignTaxRates`	6.0	1
Tax rate effect from change in tax rate `ifrs-full:TaxRateEffectFromChangeInTaxRate`	7.0	1
Tax rate effect of adjustments for current tax of prior periods `ifrs-full:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods`	8.0	1
Other tax rate effects for reconciliation between accounting profit and tax expense (income) `ifrs-full:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome`	9.0	1
Current and deferred tax relating to items credited (charged) directly to equity `ifrs-full:CurrentAndDeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`
Current tax relating to items credited (charged) directly to equity `ifrs-full:CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`	1.0	1
Deferred tax relating to items credited (charged) directly to equity `ifrs-full:DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity`	2.0	1
Deferred tax liability (asset) `ifrs-full:DeferredTaxLiabilityAsset`
Deferred tax assets `ifrs-full:DeferredTaxAssets`	1.0	-1
Deferred tax liabilities `ifrs-full:DeferredTaxLiabilities`	2.0	1
Income tax relating to components of other comprehensive income `ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome`
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome`	1.0	1
Income tax relating to exchange differences on translation other than translation of foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome`	2.0	1
Income tax relating to available-for-sale financial assets included in other comprehensive income `ifrs-full:IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome`	3.0	1
Income tax relating to cash flow hedges included in other comprehensive income `ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome`	4.0	1
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`	5.0	1
Income tax relating to remeasurements of defined benefit plans included in other comprehensive income `ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome`	6.0	1
Income tax relating to investments in equity instruments included in other comprehensive income `ifrs-full:IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome`	7.0	1
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income `ifrs-full:IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome`	8.0	1
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`	9.0	1
Income tax relating to hedges of investments in equity instruments included in other comprehensive income `ifrs-full:IncomeTaxRelatingToHedgesOfInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome`	10.0	1
Income tax relating to change in value of time value of options included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfTimeValueOfOptionsOfOtherComprehensiveIncome`	11.0	1
Income tax relating to change in value of forward elements of forward contracts included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfForwardElementsOfForwardContractsOfOtherComprehensiveIncome`	12.0	1
Income tax relating to change in value of foreign currency basis spreads included in other comprehensive income `ifrs-full:IncomeTaxRelatingToChangeInValueOfForeignCurrencyBasisSpreadsOfOtherComprehensiveIncome`	13.0	1
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income `ifrs-full:IncomeTaxRelatingToFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome`	14.0	1
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`	15.0	1
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`	16.0	1
Income tax relating to finance income (expenses) from reinsurance contracts held included in other comprehensive income `ifrs-full:IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome`	17.0	1