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 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 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