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 Finance cost (income) 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 Leases interest paid The cash outflow for leases interest paid, classified as financing activities. Loans interest paid The cash outflow for loans interest paid, classified as financing activities. Net change in loans The net cash of borrowings, classified as financing activities. [Refer: Borrowings] Trade debtors, accrued income and deferred costs non current Trade debtors, accrued income and deferred costs current Trade creditors, accrued costs and deferred income non current Trade creditors, accrued costs and deferred income current Adjustments for provisions and employee benefits Proceeds from sales of property, plant and equipment and intangible assets, classified as investing activities Purchase of property, plant and equipment and intangible assets, classified as investing activities Purchase of interests in subsidiaries (net of cash acquired) and associates