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[800200] Notes - Analysis of income and expense

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Arc name	presentationArc
Arc role	http://www.xbrl.org/2003/arcrole/parent-child
Link role	http://xbrl.ifrs.org/role/ifrs/ifrs_for_smes_2021-03-24_role-800200

Concept	Order
Analysis of income and expense [abstract] `ifrs-smes:AnalysisOfIncomeAndExpenseAbstract`
Revenue [abstract] `ifrs-smes:RevenueAbstract`	10.0
Revenue from sale of goods `ifrs-smes:RevenueFromSaleOfGoods`	10.0
Revenue from rendering of services `ifrs-smes:RevenueFromRenderingOfServices`	20.0
Revenue from construction contracts `ifrs-smes:RevenueFromConstructionContracts`	30.0
Royalty income `ifrs-smes:RevenueFromRoyalties`	40.0
Interest income `ifrs-smes:RevenueFromInterest`	50.0
Dividend income `ifrs-smes:RevenueFromDividends`	60.0
Revenue from commissions `ifrs-smes:RevenueFromCommissions`	70.0
Income from government grants `ifrs-smes:RevenueFromGovernmentGrants`	80.0
Revenue from franchise fees `ifrs-smes:RevenueFromFranchiseFees`	90.0
Other revenue `ifrs-smes:OtherRevenue`	100.0
Revenue `ifrs-smes:Revenue`	110.0
Classes of employee benefits expense [abstract] `ifrs-smes:ClassesOfEmployeeBenefitsExpenseAbstract`	20.0
Wages and salaries `ifrs-smes:WagesAndSalaries`	10.0
Social security contributions `ifrs-smes:SocialSecurityContributions`	20.0
Other short-term employee benefits `ifrs-smes:OtherShorttermEmployeeBenefits`	30.0
Post-employment benefit expense, defined contribution plans `ifrs-smes:PostemploymentBenefitExpenseDefinedContributionPlans`	40.0
Post-employment benefit expense, defined benefit plans `ifrs-smes:PostemploymentBenefitExpenseDefinedBenefitPlans`	50.0
Termination benefits expense `ifrs-smes:TerminationBenefitsExpense`	60.0
Other long-term employee benefits `ifrs-smes:OtherLongtermBenefits`	70.0
Other employee expense `ifrs-smes:OtherEmployeeExpense`	80.0
Employee benefits expense `ifrs-smes:EmployeeBenefitsExpense`	90.0