IFRS Disclosure Guide

◄ 11. Notes - Subclassifications of assets, liabilities and equities | Contents | 13. Notes - Specified expenses by nature ►

12. Notes - Analysis of income and expense

Analysis of income and expense


Revenue

 Year 2026
Revenue from sale of goods, operating 
Revenue from sale of copper, operating 
Revenue from sale of gold, operating 
Revenue from sale of silver, operating 
 
Revenue from sale of crude oil, operating 
Revenue from sale of natural gas, operating 
Revenue from sale of petroleum and petrochemical products, operating 
Revenue from sale of telecommunication equipment, operating 
 
Revenue from sale of publications, operating 
Circulation revenue, operating 
Subscription circulation revenue, operating 
Non-subscription circulation revenue, operating 
 
Revenue from sale of agricultural produce, operating 
Revenue from sale of sugar, operating 
Revenue from sale of alcohol and alcoholic drinks, operating 
Revenue from sale of food and beverage, operating 
 
Revenue from rendering of telecommunication services 
Revenue from rendering of telephone services, operating 
Revenue from rendering of land line telephone services, operating 
Revenue from rendering of mobile telephone services, operating 
 
Revenue from rendering of internet services, operating 
Revenue from rendering of data services, operating 
Total revenue from rendering of internet and data services, operating{"RevenueFromRenderingOfInternetServices":"1.0","RevenueFromRenderingOfDataServices":"1.0"}real[]∑ 
Revenue from rendering of interconnection services, operating 
 
Total revenue from rendering of telecommunication services, operating{"RevenueFromRenderingOfTelephoneServices":"1.0","RevenueFromRenderingOfInternetAndDataServices":"1.0","RevenueFromRenderingOfInterconnectionServices":"1.0","RevenueFromRenderingOfOtherTelecommunicationServices":"1.0"}real["RevenueFromRenderingOfInternetAndDataServices"]∑ 
Revenue from rendering of transport services, operating 
Revenue from rendering of passenger transport services, operating 
Revenue from rendering of cargo and mail transport services, operating 
 
Revenue from rendering of printing services, operating 
Revenue from rendering of information technology services, operating 
Revenue from rendering of information technology maintenance and support services, operating 
Revenue from rendering of information technology consulting services, operating 
 
Revenue from room occupancy services, operating 
Revenue from rendering of gaming services, operating 
Revenue from construction contracts, operating 
Other revenue, operating 
{"RevenueFromSaleOfGoods":"1.0","RevenueFromRenderingOfServices":"1.0","RevenueFromConstructionContracts":"1.0","OtherRevenue":"1.0"}real[]∑ 

Material income and expense

 Year 2026
Other operating income, operating 
Impairment loss (reversal of impairment loss) recognised in profit or loss 
Interest revenue calculated using effective interest method 
Impairment loss (impairment gain and reversal of impairment loss) determined in accordance with IFRS 9 
 
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 
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 
Other operating expenses, operating 
Administrative expenses, operating 
 
Inventory write-down, operating 
Reversal of inventory write-down, operating 
Write-down (reversal of write-down) of inventories, operating{"InventoryWritedown2011":"1.0","ReversalOfInventoryWritedown":"-1.0"}real[]∑ 
Impairment loss (reversal of impairment loss) of property, plant and equipment 
 
Reversal of impairment loss recognised in profit or loss, property, plant and equipment, operating 
Impairment loss (reversal of impairment loss) recognised in profit or loss, property, plant and equipment, operating{"ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"-1.0"}real[]∑ 
Impairment loss (reversal of impairment loss) on trade receivables 
Impairment loss recognised in profit or loss, trade receivables, operating 
 
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables, operating{"ImpairmentLossRecognisedInProfitOrLossTradeReceivables":"1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables":"-1.0"}real[]∑ 
Gain on recovery of loans and advances previously written off, operating 
Expense of restructuring activities, operating 
Reversal of provisions for cost of restructuring, operating 
 
Gains on disposals of non-current assets 
Losses on disposals of non-current assets 
Gains (losses) on disposals of non-current assets{"GainsOnDisposalsOfNoncurrentAssets":"1.0","LossesOnDisposalsOfNoncurrentAssets":"-1.0"}real[]∑ 
Gains (losses) on disposals of property, plant and equipment 
 
Losses on disposals of property, plant and equipment, operating 
Gains (losses) on disposals of property, plant and equipment, operating{"GainsOnDisposalsOfPropertyPlantAndEquipment":"1.0","LossesOnDisposalsOfPropertyPlantAndEquipment":"-1.0"}real[]∑ 
Gains (losses) on disposals of investments 
Gains on disposals of investments 
 
Gains (losses) on disposals of investments{"GainsOnDisposalsOfInvestments":"1.0","LossesOnDisposalsOfInvestments":"-1.0"}real[]∑ 
Gains (losses) on disposals of investments, operating 
Gains on disposals of investments, operating 
Losses on disposals of investments, operating 
{"GainsOnDisposalsOfInvestmentsOperating":"1.0","LossesOnDisposalsOfInvestmentsOperating":"-1.0"}real[]∑ 
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid 
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid, operating 
Gains (losses) on litigation settlements 
Gains on litigation settlements, operating 
 
Gains (losses) on litigation settlements, operating{"GainsOnLitigationSettlements":"1.0","LossesOnLitigationSettlements":"-1.0"}real[]∑ 
Other reversals of provisions, operating 
Income from continuing operations attributable to owners of parent 
Income from discontinued operations attributable to owners of parent, discontinued operations 
 
Profit (loss) from discontinued operations attributable to non-controlling interests 
Dividends classified as expense 
Dividends classified as expense, operating 
Royalty expense, operating 
 
Interest income on cash and bank balances at central banks 
Interest income on cash and cash equivalents 
Interest income on debt instruments held 
Interest income on deposits 
 
Interest income on financial assets held for trading 
Interest income on loans and advances to banks 
Interest income on loans and advances to customers 
Interest income on other financial assets 
 
Interest expense 
Interest expense on bank loans and overdrafts 
Interest expense on bonds 
Interest expense on borrowings 
 
Interest expense on deposits from banks 
Interest expense on deposits from customers 
Interest expense on liabilities due to central banks 
Interest expense on financial liabilities designated at fair value through profit or loss 
 
Interest expense on other financial liabilities 
Interest expense on repurchase agreements and cash collateral on securities lent 
Interest expenses on pension liabilities, financing 
Expense arising from passage of time on other provisions, financing 
 
Fuel and energy expense 
Fuel expense, operating 
Energy expense, operating 
Total fuel and energy expense, operating{"FuelExpense":"1.0","EnergyExpense":"1.0"}real[]∑ 
 
Directors' remuneration expense, operating 
Occupancy expense, operating 
Revenue and other operating income, operating 
Property service charge income (expense) 
 
Property service charge expense, operating 
Property service charge income (expense), operating{"PropertyServiceChargeIncome":"1.0","PropertyServiceChargeExpense":"-1.0"}real[]∑ 
Property development and project management income, operating 
Property development and project management expense, operating 
 
Income from reimbursements under insurance policies, operating 
Income from fines and penalties, operating 
Operating expense, operating 
Cost of sales, hotel operations, operating 
 
Cost of sales, food and beverage, operating 
Sales and marketing expense, operating 
Media production expense, operating 
Gains (losses) on change in fair value of derivatives 
 
Losses on change in fair value of derivatives 
Gains (losses) on change in fair value of derivatives{"GainsOnChangeInFairValueOfDerivatives":"1.0","LossesOnChangeInFairValueOfDerivatives":"-1.0"}real[]∑ 
Fee and commission income (expense) 
Fee and commission income 
 
Portfolio and other management fee income, operating 
Credit-related fee and commission income, operating 
Other fee and commission income, operating 
Total fee and commission income, operating{"BrokerageFeeIncome":"1.0","PortfolioAndOtherManagementFeeIncome":"1.0","CreditrelatedFeeAndCommissionIncome":"1.0","OtherFeeAndCommissionIncome":"1.0"}real[]∑ 
 
Brokerage fee expense, operating 
Other fee and commission expense, operating 
Fee and commission expense, operating{"BrokerageFeeExpense":"1.0","OtherFeeAndCommissionExpense":"1.0"}real[]∑ 
Fee and commission income (expense), operating{"FeeAndCommissionIncome":"1.0","FeeAndCommissionExpense":"-1.0"}real["FeeAndCommissionIncome","FeeAndCommissionExpense"]∑ 
 
Trading income (expense) on debt instruments, operating 
Trading income (expense) on equity instruments, operating 
Trading income (expense) on derivative financial instruments, operating 
Trading income (expense) on foreign exchange contracts, operating 
 
Total trading income (expense), operating{"TradingIncomeExpenseOnDebtInstruments":"1.0","TradingIncomeExpenseOnEquityInstruments":"1.0","TradingIncomeExpenseOnDerivativeFinancialInstruments":"1.0","OtherTradingIncomeExpense":"1.0"}real[]∑ 
Distribution costs, operating 
Cost of merchandise sold, operating 
Cost of purchased energy sold, operating 
 
Insurance expense, operating 
Professional fees expense, operating 
Transportation expense, operating 
Bank and similar charges, operating 
 
Travel expense, operating 
Communication expense, operating 
Utilities expense, operating 
Advertising expense, operating 
 
Property tax expense, operating 

Share of profit (loss) of associates and joint ventures accounted for using equity method

 Year 2026
Share of profit (loss) of associates accounted for using equity method, investing 
Share of profit (loss) of joint ventures accounted for using equity method, investing 
Total share of profit (loss) of associates and joint ventures accounted for using equity method, investing{"ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod":"1.0","ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod":"1.0"}real[]∑ 

Miscellaneous other comprehensive income

 Year 2026
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate 
Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations 
Other comprehensive income, net of tax, exchange differences on translation of foreign operations 
Other comprehensive income, net of tax, hedges of net investments in foreign operations 
{"OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation":"1.0","OtherComprehensiveIncomeNetOfTaxHedgesOfNetInvestmentsInForeignOperations":"1.0"}real[]∑ 
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations 
Other comprehensive income, before tax, exchange differences on translation of foreign operations 
Other comprehensive income, before tax, hedges of net investments in foreign operations 
Other comprehensive income, before tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations{"OtherComprehensiveIncomeBeforeTaxExchangeDifferencesOnTranslation":"1.0","OtherComprehensiveIncomeBeforeTaxHedgesOfNetInvestmentsInForeignOperations":"1.0"}real[]∑ 
 
Income tax relating to exchange differences on translation of foreign operations included in other comprehensive income 
Income tax relating to hedges of net investments in foreign operations included in other comprehensive income 
Total income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income{"IncomeTaxRelatingToExchangeDifferencesOnTranslationOfOtherComprehensiveIncome":"1.0","IncomeTaxRelatingToHedgesOfNetInvestmentsInForeignOperationsOfOtherComprehensiveIncome":"1.0"}real[]∑ 
Other comprehensive income, attributable to owners of parent 
 
Other components of other comprehensive income that will be reclassified to profit or loss, net of tax 
Other components of other comprehensive income that will not be reclassified to profit or loss, net of tax 
Other components of other comprehensive income that will be reclassified to profit or loss, before tax 
Other components of other comprehensive income that will not be reclassified to profit or loss, before tax 
 
Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss 

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

 Year 2026
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax 
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax 
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax{"ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax":"1.0","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax":"1.0"}real[]∑ 

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

 Year 2026
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax 
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax 
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax{"ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax":"1.0","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax":"1.0"}real[]∑ 

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

 Year 2026
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss 
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss 
Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method{"IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss":"1.0","IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss":"1.0"}real[]∑ 

Income tax relating to components of other comprehensive income

 Year 2026
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss 
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss 
Aggregated income tax relating to components of other comprehensive income{"IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss":"1.0","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss":"1.0"}real[]∑ 

Comprehensive income, continuing and discontinued operations

 Year 2026
Comprehensive income from continuing operations 
Comprehensive income from discontinued operations 
Total comprehensive income{"ComprehensiveIncomeFromContinuingOperations":"1.0","ComprehensiveIncomeFromDiscontinuedOperations":"1.0"}real[]∑ 

Comprehensive income attributable to owners of parent, continuing and discontinued operations

 Year 2026
Comprehensive income from continuing operations, attributable to owners of parent 
Comprehensive income from discontinued operations, attributable to owners of parent 
Total comprehensive income, attributable to owners of parent{"ComprehensiveIncomeFromContinuingOperationsAttributableToOwnersOfParent":"1.0","ComprehensiveIncomeFromDiscontinuedOperationsAttributableToOwnersOfParent":"1.0"}real[]∑ 

Comprehensive income attributable to non-controlling interests, continuing and discontinued operations

 Year 2026
Comprehensive income from continuing operations, attributable to non-controlling interests 
Comprehensive income from discontinued operations, attributable to non-controlling interests 
Total comprehensive income, attributable to non-controlling interests{"ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests":"1.0","ComprehensiveIncomeFromDiscontinuedOperationsAttributableToNoncontrollingInterests":"1.0"}real[]∑ 

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