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 Statement of cash flows placeholder - this item MUST be used as a starting point for the statement of cash flows Statement of changes in equity placeholder - this item MUST be used as a starting point for the statement of changes in equity Statement of comprehensive income placeholder - this item MUST be used as a starting point for the statement of comprehensive income if it is disclosed separately or when the statement of profit or loss and other comprehensive income statements are combined in a single statement Statement of financial position placeholder - this item MUST be used as a starting point for the statement of financial position Cash and cash equivalents if different from statement of financial position at beginning of period Cash and cash equivalents if different from statement of financial position at end of period Items are further detailed in section [800100] Subclassifications of assets, liabilities and equities Items are further detailed in section [800200] Analysis of income and expense Items are further detailed in section [800300] Statement of cash flows, additional disclosures Items are further detailed in section [800400] Statement of changes in equity, additional disclosures Notes, accounting policies and mandatory tags – this item MUST be used as a starting point for markups of disclosures in the notes to the financial statements Line items not dimensionally qualified Line items not dimensionally qualified placeholder Profit (loss), attributable to owners of parent [instant] The profit (loss) from continuing and discontinued operations attributable to owners of the parent. [Refer: Profit (loss)] Profit (loss) from operating activities before depreciation The profit (loss) from operating activities before depreciation of the entity. [Refer: Profit (loss)] Other cash receipts, classified as financing activities Payments from government grants, classified as financing activities Other cash payments, classified as financing activities Profit (loss), attributable to owners of parent [member] Changes in Scope Reserves and other equity components Profit (Loss) Non Recurrent Other debtors Other reserve [member]