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[310000] Statement of comprehensive income, 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://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000

Concept	Order
Profit or loss placeholder - this item MUST be used as a starting point for the statement of profit or loss if the statement of profit or loss is separately `ifrs-full:IncomeStatementAbstract`
Items are further detailed in section [800200] Analysis of income and expense `esef_cor:ItemsAreFurtherDetailedInSection800200AnalysisOfIncomeAndExpense`	None
Profit (loss) [abstract] `ifrs-full:ProfitLossAbstract`	2.0
Revenue `ifrs-full:Revenue`	None
Interest revenue calculated using effective interest method `ifrs-full:InterestRevenueCalculatedUsingEffectiveInterestMethod`	None
Cost of sales `ifrs-full:CostOfSales`	2.0
Gross profit `ifrs-full:GrossProfit`	3.0
Other income `ifrs-full:OtherIncome`	4.0
Distribution costs `ifrs-full:DistributionCosts`	5.0
Administrative expenses `ifrs-full:AdministrativeExpense`	6.0
Other expense, by function `ifrs-full:OtherExpenseByFunction`	7.0
Other gains (losses) `ifrs-full:OtherGainsLosses`	8.0
Profit (loss) from operating activities `ifrs-full:ProfitLossFromOperatingActivities`	9.0
Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed `ifrs-full:DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed`	10.0
Gains (losses) on net monetary position `ifrs-full:GainsLossesOnNetMonetaryPosition`	11.0
Gain (loss) arising from derecognition of financial assets measured at amortised cost `ifrs-full:GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost`	12.0
Finance income `ifrs-full:FinanceIncome`	13.0
Finance costs `ifrs-full:FinanceCosts`	14.0
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 `ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9`	15.0
Share of profit (loss) of associates and joint ventures accounted for using equity method `ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod`	16.0
Other income (expense) from subsidiaries, jointly controlled entities and associates `ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates`	17.0
Gains (losses) arising from difference between previous amortised cost and fair value of financial assets reclassified out of amortised cost into fair value through profit or loss measurement category `ifrs-full:GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue`	18.0
Cumulative gain (loss) previously recognised in other comprehensive income arising from reclassification of financial assets out of fair value through other comprehensive income into fair value through profit or loss measurement category `ifrs-full:CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategory`	19.0
Hedging gains (losses) for hedge of group of items with offsetting risk positions `ifrs-full:HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions`	20.0
Profit (loss) before tax `ifrs-full:ProfitLossBeforeTax`	21.0
Tax expense (income), continuing operations `ifrs-full:IncomeTaxExpenseContinuingOperations`	22.0
Profit (loss) from continuing operations `ifrs-full:ProfitLossFromContinuingOperations`	23.0
Profit (loss) from discontinued operations `ifrs-full:ProfitLossFromDiscontinuedOperations`	24.0
Profit (loss) `ifrs-full:ProfitLoss`	25.0
Profit (loss), attributable to [abstract] `ifrs-full:ProfitLossAttributableToAbstract`	3.0
Profit (loss), attributable to owners of parent `ifrs-full:ProfitLossAttributableToOwnersOfParent`	None
Profit (loss), attributable to non-controlling interests `ifrs-full:ProfitLossAttributableToNoncontrollingInterests`	2.0
Earnings per share [text block] `ifrs-full:EarningsPerShareExplanatory`	4.0
Earnings per share [abstract] `ifrs-full:EarningsPerShareAbstract`	None
Earnings per share [table] `ifrs-full:EarningsPerShareTable`	None
Classes of ordinary shares [axis] `ifrs-full:ClassesOfOrdinarySharesAxis`	None
Ordinary shares [member] `ifrs-full:OrdinarySharesMember`	None
Earnings per share [line items] `ifrs-full:EarningsPerShareLineItems`	2.0
Basic earnings per share [abstract] `ifrs-full:BasicEarningsPerShareAbstract`	None
Basic earnings (loss) per share from continuing operations `ifrs-full:BasicEarningsLossPerShareFromContinuingOperations`	None
Basic earnings (loss) per share from discontinued operations `ifrs-full:BasicEarningsLossPerShareFromDiscontinuedOperations`	2.0
Basic earnings (loss) per share `ifrs-full:BasicEarningsLossPerShare`	3.0
Diluted earnings per share [abstract] `ifrs-full:DilutedEarningsPerShareAbstract`	2.0
Diluted earnings (loss) per share from continuing operations `ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations`	None
Diluted earnings (loss) per share from discontinued operations `ifrs-full:DilutedEarningsLossPerShareFromDiscontinuedOperations`	2.0
Diluted earnings (loss) per share `ifrs-full:DilutedEarningsLossPerShare`	3.0