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IFRS Disclosure Guide
◄ 3. Statement of financial position, order of liquidity | Contents | 5. Statement of comprehensive income, OCI components presented net of tax ►
4. Statement presenting comprehensive income, profit or loss
Profit or loss
Profit (loss)
| Year 2026 | |
|---|---|
| Operating category in profit or loss | |
| Revenue, operating | |
| Cost of sales, operating | |
| Gross profit (loss), operating{"Revenue":"1.0","CostOfSales":"-1.0"}real[] | ∑ |
| Licence fee income, operating | |
| Franchise fee income, operating | |
| Selling expenses, operating | |
| General and administrative expenses, operating | |
| Decrease (increase) in inventories of finished goods and work in progress, operating | |
| Other work performed by entity and capitalised, operating | |
| Raw materials and consumables used, operating | |
| Employee benefits expenses, operating | |
| Depreciation and amortisation expense | |
| Depreciation expense, operating | |
| Amortisation expense, operating | |
| Total depreciation and amortisation expense, operating{"DepreciationExpense":"1.0","AmortisationExpense":"1.0"}real[] | ∑ |
| Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss{"DepreciationAndAmortisationExpenseOperating":"1.0","ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossOperating":"1.0"}real["DepreciationAndAmortisationExpenseOperating"] | ∑ |
| Trading income (expense), operating | |
| Other operating income (expense), operating | |
| Foreign exchange gain (loss), operating | |
| Hedging gains (losses) for hedge of group of items with offsetting risk positions, operating | |
| Difference between carrying amount of dividends payable and carrying amount of non-cash assets distributed, operating | |
| Gains (losses) on net monetary position, operating | |
| Gains (losses) on financial assets at fair value through profit or loss, operating | |
| Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9, operating | |
| Gain (loss) arising from derecognition of financial assets measured at amortised cost, operating | |
| 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, operating | |
| 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, operating | |
| Finance income (expenses) from reinsurance contracts held recognised in profit or loss, operating | |
| Dividend income, operating | |
| Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | |
| Impairment loss recognised in profit or loss, loans and advances, operating | |
| Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances, operating{"ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances":"1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances":"-1.0"}real[] | ∑ |
| Gains (losses) on disposals of investment properties | |
| Gains on disposals of investment properties, operating | |
| Losses on disposals of investment properties, operating | |
| {"GainsOnDisposalsOfInvestmentProperties":"1.0","LossesOnDisposalsOfInvestmentProperties":"-1.0"}real[] | ∑ |
| Operating profit (loss), operating{"GrossProfit":"1.0","RevenueFromRoyalties":"1.0","LicenceFeeIncome":"1.0","FranchiseFeeIncome":"1.0","SellingExpense":"-1.0","GeneralAndAdministrativeExpense":"-1.0","ResearchAndDevelopmentExpense":"-1.0","ChangesInInventoriesOfFinishedGoodsAndWorkInProgress":"-1.0","OtherWorkPerformedByEntityAndCapitalised":"1.0","RawMaterialsAndConsumablesUsed":"-1.0","EmployeeBenefitsExpense":"-1.0","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"-1.0","TradingIncomeExpense":"1.0","OtherOperatingIncomeExpense":"1.0","GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossOperating":"1.0","ImpairmentLossRecognisedInProfitOrLossGoodwill":"-1.0","HedgingGainsLossesForHedgeOfGroupOfItemsWithOffsettingRiskPositions":"1.0","DifferenceBetweenCarryingAmountOfDividendsPayableAndCarryingAmountOfNoncashAssetsDistributed":"1.0","GainsLossesOnNetMonetaryPositionOperating":"1.0","GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossOperating":"1.0","GainsLossesOnFairValueAdjustmentInvestmentPropertyOperating":"1.0","ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9Operating":"-1.0","GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostOperating":"1.0","GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueOperating":"1.0","CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryOperating":"1.0","InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedRecognisedInProfitOrLoss":"1.0","FinanceIncomeExpensesFromReinsuranceContractsHeldRecognisedInProfitOrLoss":"1.0","RevenueFromDividends":"1.0","ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances":"-1.0","GainsLossesOnDisposalsOfInvestmentProperties":"1.0"}real["GrossProfit","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss","ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances","GainsLossesOnDisposalsOfInvestmentProperties"] | ∑ |
| Investing category in profit or loss | |
| Share of profit (loss) of associates and joint ventures accounted for using equity method, investing | |
| Gains (losses) on disposals of associates and joint ventures, investing | |
| Dividend income, investing | |
| Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss, investing | |
| Gains (losses) on disposals of investments, investing | |
| Gains (losses) on financial assets at fair value through profit or loss, investing | |
| Interest revenue calculated using effective interest method, investing | |
| Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9, investing | |
| Gain (loss) arising from derecognition of financial assets measured at amortised cost, investing | |
| 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, investing | |
| Rental income, investing | |
| Foreign exchange gain (loss), investing | |
| Profit (loss) before financing and income taxes{"OperatingProfitLossOperating":"1.0","ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod":"1.0","GainsLossesOnDisposalsOfAssociatesAndJointVenturesInvesting":"1.0","InvestmentIncomeInvesting":"1.0","RevenueFromDividendsInvesting":"1.0","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInvesting":"-1.0","GainsLossesOnDisposalsOfInvestmentsInvesting":"1.0","GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossInvesting":"1.0","GainsLossesOnFairValueAdjustmentInvestmentPropertyInvesting":"1.0","InterestRevenueCalculatedUsingEffectiveInterestMethodInvesting":"1.0","ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9Investing":"-1.0","GainLossArisingFromDerecognitionOfFinancialAssetsMeasuredAtAmortisedCostInvesting":"1.0","GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValueInvesting":"1.0","CumulativeGainLossPreviouslyRecognisedInOtherComprehensiveIncomeArisingFromReclassificationOfFinancialAssetsOutOfFairValueThroughOtherComprehensiveIncomeIntoFairValueThroughProfitOrLossMeasurementCategoryInvesting":"1.0","RentalIncomeInvesting":"1.0","GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossInvesting":"1.0"}real["OperatingProfitLossOperating"] | ∑ |
| Financing category in profit or loss | |
| Gains (losses) on financial liabilities at fair value through profit or loss, financing | |
| Foreign exchange gain (loss), financing | |
| Profit (loss) before income taxes{"ProfitLossBeforeFinancingAndIncomeTaxes":"1.0","InterestExpenseFinancing":"-1.0","GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLossFinancing":"1.0","GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossFinancing":"1.0"}real["ProfitLossBeforeFinancingAndIncomeTaxes"] | ∑ |
| Income taxes category in profit or loss | |
| Foreign exchange gain (loss), income taxes | |
| Profit (loss) from continuing operations{"ProfitLossBeforeTax":"1.0","IncomeTaxExpenseContinuingOperations":"-1.0","GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLossIncomeTaxes":"1.0"}real["ProfitLossBeforeTax"] | ∑ |
| Discontinued operations category in profit or loss | |
| Profit (loss) from discontinued operations, discontinued operations | |
| {"ProfitLossFromContinuingOperations":"1.0","ProfitLossFromDiscontinuedOperations":"1.0"}real["ProfitLossFromContinuingOperations"] | ∑ |
Profit (loss), attributable to
| Year 2026 | |
|---|---|
| Profit (loss), attributable to owners of parent | |
| Profit (loss), attributable to non-controlling interests |
Earnings per share
| Year 2026 | |
|---|---|
| Earnings per share | |
| Earnings per share | |
| Classes of ordinary shares | |
| Classes of ordinary shares | other |
| Basic earnings per share | |
| Basic earnings (loss) per share from continuing operations | perShare |
| Basic earnings (loss) per share from discontinued operations | perShare |
| Total basic earnings (loss) per share{"BasicEarningsLossPerShareFromContinuingOperations":"1.0","BasicEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[] | ∑perShare |
| Diluted earnings (loss) per share from continuing operations | perShare |
| Diluted earnings (loss) per share from discontinued operations | perShare |
| Total diluted earnings (loss) per share{"DilutedEarningsLossPerShareFromContinuingOperations":"1.0","DilutedEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[] | ∑perShare |
Additional subtotals and related elements
| Year 2026 | |
|---|---|
| Operating profit (loss) before depreciation, amortisation and impairments, operating | |
| Operating profit (loss) and income (expenses) from all investments accounted for using equity method | |
| Operating profit (loss) and all income (expenses) classified in investing category | |
| Interest income and expenses | |
| Interest expense, operating | |
| Interest income (expense), operating{"InterestExpenseOperating":"-1.0","InterestRevenueCalculatedUsingEffectiveInterestMethodOperating":"1.0"}real[] | ∑ |
| Insurance service result | |
| Insurance revenue, operating | |
| Income (expenses) from reinsurance contracts held, other than finance income (expenses), operating | |
| Total insurance service result, operating{"InsuranceRevenue":"1.0","InsuranceServiceExpensesFromInsuranceContractsIssued":"-1.0","IncomeExpensesFromReinsuranceContractsHeldOtherThanFinanceIncomeExpenses":"1.0"}real[] | ∑ |
| Fee and commission income (expense) | |
| Fee and commission income, operating | |
| Fee and commission income (expense), operating{"FeeAndCommissionIncome":"1.0","FeeAndCommissionExpense":"-1.0"}real[] | ∑ |
| Rental income (expense) | |
| Rental income, operating | |
| Rental expense, operating | |
| {"RentalIncome":"1.0","RentalExpense":"-1.0"}real[] | ∑ |
| Net financial result | |
| Investment income, operating | |
| Insurance finance income (expenses), operating | |
| Financial result, operating{"InvestmentIncomeOperating":"1.0","InsuranceFinanceIncomeExpenses":"1.0"}real[] | ∑ |
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