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[310000] Statement of profit or loss, 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.ssm.com.my/role/ssm/rol_ssmt-fs-mpers_2017-12-31/ssmt-fs-mpers_2017-12-31_role-300100x

Concept	Order
Disclosure on statement of profit or loss [abstract] `ssmt-mpers:DisclosureOnStatementOfProfitOrLossAbstract`
Analysis of profit or loss [abstract] `ssmt-mpers:AnalysisOfProfitOrLossAbstract`	10.0
Statement of profit or loss [table] `ssmt-mpers:StatementOfProfitOrLossTable`	10.0
Consolidated and separate financial statements [axis] `ifrs-smes:ConsolidatedAndSeparateFinancialStatementsAxis`	10.0
Consolidated [member] `ifrs-smes:ConsolidatedMember`	10.0
Separate [member] `ifrs-smes:SeparateMember`	10.0
Statement of profit or loss [line items] `ssmt-mpers:StatementOfProfitOrLossLineItems`	20.0
Continuing operations [abstract] `ssmt-mpers:ContinuingOperationsAbstract`	10.0
Revenue `ifrs-smes:Revenue`	10.0
Cost of sales `ifrs-smes:CostOfSales`	20.0
Gross profit `ifrs-smes:GrossProfit`	30.0
Other income `ifrs-smes:OtherIncome`	40.0
Selling and distribution expenses `ssmt-mpers:SellingAndDistributionExpenses`	50.0
Administrative expenses `ifrs-smes:AdministrativeExpense`	60.0
Research and development expense `ifrs-smes:ResearchAndDevelopmentExpense`	70.0
Other expense, by function `ifrs-smes:OtherExpenseByFunction`	80.0
Profit (loss) from operating activities `ssmt-mpers:ProfitLossFromOperatingActivities`	90.0
Finance income `ifrs-smes:FinanceIncome`	100.0
Finance costs `ifrs-smes:FinanceCosts`	110.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-smes:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	120.0
Profit (loss) before tax `ifrs-smes:ProfitLossBeforeTax`	130.0
Tax expense (income), continuing operations `ifrs-smes:IncomeTaxExpenseContinuingOperations`	140.0
Contribution to zakat `ssmt-mpers:ContributionOfZakat`	150.0
Profit (loss) from continuing operations `ifrs-smes:ProfitLossFromContinuingOperations`	160.0
Discontinued operations [abstract] `ssmt-mpers:DiscontinuedOperationsAbstract`	20.0
Profit (loss) from discontinued operations `ifrs-smes:ProfitLossFromDiscontinuedOperations`	10.0
Profit (loss) `ifrs-smes:ProfitLoss`	30.0
Profit (loss), attributable to [abstract] `ifrs-smes:ProfitLossAttributableToAbstract`	40.0
Profit (loss), attributable to owners of parent `ifrs-smes:ProfitLossAttributableToOwnersOfParent`	10.0
Profit (loss) attributable to other components of equity `ssmt-mpers:ProfitLossAttributableToOtherComponentsOfEquity`	20.0
Profit (loss), attributable to non-controlling interests `ifrs-smes:ProfitLossAttributableToNoncontrollingInterests`	30.0
Profit (loss) `ifrs-smes:ProfitLoss`	40.0