| Line | From Fundamental Accounting Concept | Type of Relation (Arcrole) | To IFRS XBRL Taxonomy Concept | Try Order |
|---|---|---|---|---|
| 1 | fac:Assets | class-equivalentClass | ipsas:Assets | 1 |
| 2 | fac:BalanceSheetDate | class-equivalentClass | ipsas:BalanceSheetDate | 1 |
| 3 | fac:ComprehensiveIncomeLoss | class-equivalentClass | ipsas:ComprehensiveIncomeLoss | 1 |
| 4 | fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest | class-equivalentClass | ipsas:ComprehensiveIncomeLossAttributableToNoncontrollingInterest | 1 |
| 5 | fac:ComprehensiveIncomeLossAttributableToParent | class-equivalentClass | ipsas:ComprehensiveIncomeLossAttributableToParent | 1 |
| 6 | fac:CurrentAssets | class-equivalentClass | ipsas:CurrentAssets | 1 |
| 7 | fac:CurrentLiabilities | class-equivalentClass | ipsas:CurrentLiabilities | 1 |
| 8 | fac:DocumentType | class-equivalentClass | ipsas:DocumentDescription | 1 |
| 9 | fac:EntityCentralIndexKey | class-equivalentClass | ipsas:EconomicEntityIdentifier | 1 |
| 10 | fac:EntityFilerCategory | class-equivalentClass | ipsas:EconomicEntityCategory | 1 |
| 11 | fac:EntityRegistrantName | class-equivalentClass | ipsas:EconomicEntityName | 1 |
| 12 | fac:Equity | class-equivalentClass | ipsas:Equity | 1 |
| 13 | fac:EquityAttributableToNoncontrollingInterest | class-equivalentClass | ipsas:NoncontrollingInterest | 1 |
| 14 | fac:EquityAttributableToParent | class-equivalentClass | ipsas:ControllingInterest | 1 |
| 15 | fac:ExchangeGainsLosses | class-equivalentClass | ipsas:ExchangeGainsLosses | 1 |
| 16 | fac:FiscalPeriodFocus | class-equivalentClass | ipsas:DocumentFiscalPeriodFocus | 1 |
| 17 | fac:FiscalYearEnd | class-equivalentClass | ipsas:DocumentFiscalYearFocus | 1 |
| 18 | fac:FiscalYearFocus | class-equivalentClass | ipsas:DocumentFiscalYearFocus | 1 |
| 19 | fac:IncomeLossFromContinuingOperationsAfterTax | class-equivalentClass | ipsas:SurplusDeficitFromContinuingOperations | 1 |
| 20 | fac:IncomeLossFromContinuingOperationsBeforeTax | class-equivalentClass | ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures | 1 |
| 21 | fac:IncomeLossFromDiscontinuedOperationsNetOfTax | class-equivalentClass | ipsas:GainLossFromDiscontinuedOperations | 2 |
| 22 | fac:IncomeTaxExpenseBenefit | class-equivalentClass | ipsas:ShareSurplusDeficitEquityMethodAssociatesJointVentures | 1 |
| 23 | fac:Liabilities | class-equivalentClass | ipsas:Liabilities | 1 |
| 24 | fac:LiabilitiesAndEquity | class-equivalentClass | ipsas:LiabilitiesAndNetAssetsEquity | 1 |
| 25 | fac:NetAssetsLiabilities | class-equivalentClass | ipsas:NetAssets | 1 |
| 26 | fac:NetCashFlow | class-equivalentClass | ipsas:NetCashFlow | 1 |
| 27 | fac:NetCashFlowFromFinancingActivities | class-equivalentClass | ipsas:NetCashFlowsFromUsedInFinancingActivities | 1 |
| 28 | fac:NetCashFlowFromInvestingActivities | class-equivalentClass | ipsas:NetCashFlowsFromUsedInInvestingActivities | 1 |
| 29 | fac:NetCashFlowFromOperatingActivities | class-equivalentClass | ipsas:NetCashFlowFromUsedInOperatingActivities | 1 |
| 30 | fac:NetIncomeLoss | class-equivalentClass | ipsas:SurplusDeficit | 1 |
| 31 | fac:NetIncomeLossAttributableToNoncontrollingInterest | class-equivalentClass | ipsas:SurplusDeficitAttributableToNoncontrollingInterest | 1 |
| 32 | fac:NetIncomeLossAttributableToParent | class-equivalentClass | ipsas:SurplusDeficitAttributableToOwnersControllingEntity | 1 |
| 33 | fac:NoncurrentAssets | class-equivalentClass | ipsas:NoncurrentAssets | 1 |
| 34 | fac:NoncurrentLiabilities | class-equivalentClass | ipsas:NoncurrentLiabilities | 1 |
| 35 | fac:OperatingAndNonoperatingCostsAndExpenses | class-equivalentClass | ipsas:Expenses | 1 |
| 36 | fac:OperatingAndNonoperatingRevenues | class-equivalentClass | ipsas:Revenue | 3 |
| 37 | fac:OtherComprehensiveIncomeLoss | class-equivalentClass | ipsas:OtherComprehensiveIncomeLoss | 1 |
| 38 | fac:Revenues | class-equivalentClass | ipsas:Revenue | 2 |