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512000 Statement of financial position (IFRS) (Order of liquidity)-list of accounts

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Arc name	definitionArc
Arc role	http://www.xbrl.org/2003/arcrole/general-special
Link role	http://disclosure.edinet-fsa.go.jp/role/jpigp/rol_std_StatementOfFinancialPositionIFRS-ListOfAccounts-02

Concept	Order
Statement of financial position `jpigp_cor:StatementOfFinancialPositionIFRSAbstract`
Statement of financial position `jpigp_cor:StatementOfFinancialPositionIFRSTable`	1.0
Statement of financial position `jpigp_cor:StatementOfFinancialPositionIFRSLineItems`	2.0
Assets `jpigp_cor:AssetsIFRSAbstract`	1.0
Cash and cash equivalents `jpigp_cor:CashAndCashEquivalentsIFRS`	1.0
Trade and other receivables `jpigp_cor:TradeAndOtherReceivablesAssetsIFRS`	2.0
Trade and other receivables `jpigp_cor:TradeAndOtherReceivables2AssetsIFRS`	3.0
Trade and other receivables `jpigp_cor:TradeAndOtherReceivables3AssetsIFRS`	4.0
Trade receivables `jpigp_cor:TradeReceivablesAssetsIFRS`	5.0
Trade receivables `jpigp_cor:TradeReceivables2AssetsIFRS`	6.0
Finance lease receivables `jpigp_cor:FinanceLeaseReceivablesAssetsIFRS`	7.0
Income taxes receivable `jpigp_cor:IncomeTaxesReceivableAssetsIFRS`	8.0
Assets held for sale `jpigp_cor:AssetsHeldForSaleIFRS`	9.0
Marketable securities `jpigp_cor:MarketableSecuritiesAssetsIFRS`	10.0
Investments accounted for using equity method `jpigp_cor:InvestmentsAccountedForUsingEquityMethodIFRS`	11.0
Available-for-sale financial assets `jpigp_cor:AvailableForSaleFinancialAssetsAssetsIFRS`	12.0
Other investments `jpigp_cor:OtherInvestmentsIFRS`	13.0
Derivative assets `jpigp_cor:DerivativeAssetsAssetsIFRS`	14.0
Retirement benefit asset `jpigp_cor:RetirementBenefitAssetAssetsIFRS`	15.0
Property, plant and equipment `jpigp_cor:PropertyPlantAndEquipmentIFRS`	16.0
Goodwill and intangible assets `jpigp_cor:GoodwillAndIntangibleAssetsIFRS`	17.0
Goodwill `jpigp_cor:GoodwillIFRS`	18.0
Intangible assets `jpigp_cor:IntangibleAssetsIFRS`	19.0
Other intangible assets `jpigp_cor:OtherIntangibleAssetsIFRS`	20.0
Investment property `jpigp_cor:InvestmentPropertyIFRS`	21.0
Deferred tax assets `jpigp_cor:DeferredTaxAssetsIFRS`	22.0
Other financial assets `jpigp_cor:OtherFinancialAssetsAssetsIFRS`	23.0
Other assets `jpigp_cor:OtherAssetsAssetsIFRS`	24.0
Assets `jpigp_cor:AssetsIFRS`	25.0
Liabilities and equity `jpigp_cor:LiabilitiesAndEquityIFRSAbstract`	2.0
Liabilities `jpigp_cor:LiabilitiesIFRSAbstract`	1.0
Trade and other payables `jpigp_cor:TradeAndOtherPayablesLiabilitiesIFRS`	1.0
Trade payables `jpigp_cor:TradePayablesLiabilitiesIFRS`	2.0
Liabilities directly associated with assets held for sale `jpigp_cor:LiabilitiesDirectlyAssociatedWithAssetsHeldForSaleIFRS`	3.0
Income taxes payable `jpigp_cor:IncomeTaxesPayableLiabilitiesIFRS`	4.0
Interest-bearing liabilities `jpigp_cor:InterestBearingLiabilitiesLiabilitiesIFRS`	5.0
Bonds and borrowings `jpigp_cor:BondsAndBorrowingsLiabilitiesIFRS`	6.0
Bonds payable `jpigp_cor:BondsPayableLiabilitiesIFRS`	7.0
Borrowings `jpigp_cor:BorrowingsLiabilitiesIFRS`	8.0
Derivative liabilities `jpigp_cor:DerivativeLiabilitiesLiabilitiesIFRS`	9.0
Retirement benefit liability `jpigp_cor:RetirementBenefitLiabilityLiabilitiesIFRS`	10.0
Provisions `jpigp_cor:ProvisionsLiabilitiesIFRS`	11.0
Deferred tax liabilities `jpigp_cor:DeferredTaxLiabilitiesIFRS`	12.0
Other financial liabilities `jpigp_cor:OtherFinancialLiabilitiesLiabilitiesIFRS`	13.0
Other liabilities `jpigp_cor:OtherLiabilitiesLiabilitiesIFRS`	14.0
Liabilities `jpigp_cor:LiabilitiesIFRS`	15.0
Equity `jpigp_cor:EquityIFRSAbstract`	2.0
Equity attributable to owners of parent `jpigp_cor:EquityAttributableToOwnersOfParentIFRSAbstract`	1.0
Share capital `jpigp_cor:ShareCapitalIFRS`	1.0
Capital surplus `jpigp_cor:CapitalSurplusIFRS`	2.0
Retained earnings `jpigp_cor:RetainedEarningsIFRS`	3.0
Treasury shares `jpigp_cor:TreasurySharesIFRS`	4.0
Other components of equity `jpigp_cor:OtherComponentsOfEquityIFRS`	5.0
Accumulated other comprehensive income `jpigp_cor:AccumulatedOtherComprehensiveIncomeIFRS`	1.0
Remeasurements of defined benefit plans `jpigp_cor:RemeasurementsOfDefinedBenefitPlansEquityIFRS`	1.0
Financial assets measured at fair value through other comprehensive income `jpigp_cor:FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeEquityIFRS`	2.0
Exchange differences on translation of foreign operations `jpigp_cor:ExchangeDifferencesOnTranslationOfForeignOperationsEquityIFRS`	3.0
Effective portion of cash flow hedges `jpigp_cor:EffectivePortionOfCashFlowHedgesEquityIFRS`	4.0
Equity attributable to owners of parent `jpigp_cor:EquityAttributableToOwnersOfParentIFRS`	6.0
Non-controlling interests `jpigp_cor:NonControllingInterestsIFRS`	2.0
Equity `jpigp_cor:EquityIFRS`	3.0
Liabilities and equity `jpigp_cor:LiabilitiesAndEquityIFRS`	3.0