IFRS Disclosure Guide
◄ 12. Notes - Subclassifications of assets, liabilities and equities | Contents | 14. Notes - Statement of cash flows, additional disclosures ►
13. Notes - Analysis of income and expense
Analysis of income and expense
Revenue
| Year 2023 | |
|---|---|
| Revenue from sale of goods | |
| Revenue from sale of copper | |
| Revenue from sale of gold | |
| Revenue from sale of silver | |
| Revenue from sale of oil and gas products | |
| Revenue from sale of crude oil | |
| Revenue from sale of natural gas | |
| Revenue from sale of petroleum and petrochemical products | |
| Revenue from sale of telecommunication equipment | |
| Revenue from sale of electricity | |
| Revenue from sale of publications | |
| Circulation revenue | |
| Subscription circulation revenue | |
| Non-subscription circulation revenue | |
| Revenue from sale of books | |
| Revenue from sale of agricultural produce | |
| Revenue from sale of sugar | |
| Revenue from sale of alcohol and alcoholic drinks | |
| Revenue from sale of food and beverage | |
| Revenue from rendering of services | |
| Revenue from rendering of telecommunication services | |
| Revenue from rendering of telephone services | |
| Revenue from rendering of land line telephone services | |
| Revenue from rendering of mobile telephone services | |
| Revenue from rendering of internet and data services | |
| Revenue from rendering of internet services | |
| Revenue from rendering of data services | |
| Total revenue from rendering of internet and data services{"RevenueFromRenderingOfInternetServices":"1.0","RevenueFromRenderingOfDataServices":"1.0"}real[] | ∑ |
| Revenue from rendering of interconnection services | |
| Revenue from rendering of other telecommunication services | |
| Total revenue from rendering of telecommunication services{"RevenueFromRenderingOfTelephoneServices":"1.0","RevenueFromRenderingOfInternetAndDataServices":"1.0","RevenueFromRenderingOfInterconnectionServices":"1.0","RevenueFromRenderingOfOtherTelecommunicationServices":"1.0"}real["RevenueFromRenderingOfInternetAndDataServices"] | ∑ |
| Revenue from rendering of transport services | |
| Revenue from rendering of passenger transport services | |
| Revenue from rendering of cargo and mail transport services | |
| Revenue from rendering of advertising services | |
| Revenue from rendering of printing services | |
| Revenue from rendering of information technology services | |
| Revenue from rendering of information technology maintenance and support services | |
| Revenue from rendering of information technology consulting services | |
| Revenue from hotel operations | |
| Revenue from room occupancy services | |
| Revenue from rendering of gaming services | |
| Revenue from construction contracts | |
| Royalty income | |
| Licence fee income | |
| Franchise fee income | |
| Interest income | |
| Interest income on available-for-sale financial assets | |
| 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 designated at fair value through profit or loss | |
| Interest income on financial assets held for trading | |
| Interest income on held-to-maturity investments | |
| Interest income on loans and advances to banks | |
| Interest income on loans and advances to customers | |
| Interest income on loans and receivables | |
| Interest income on other financial assets | |
| Interest income on reverse repurchase agreements and cash collateral on securities borrowed | |
| Dividend income | |
| Other revenue | |
| Total revenue{"RevenueFromSaleOfGoods":"1.0","RevenueFromRenderingOfServices":"1.0","RevenueFromConstructionContracts":"1.0","RevenueFromRoyalties":"1.0","LicenceFeeIncome":"1.0","FranchiseFeeIncome":"1.0","RevenueFromInterest":"1.0","RevenueFromDividends":"1.0","OtherRevenue":"1.0"}real[] | ∑ |
Material income and expense
| Year 2023 | |
|---|---|
| Write-downs (reversals of write-downs) of inventories | |
| Inventory write-down | |
| Reversal of inventory write-down | |
| Write-downs (reversals of write-downs) of inventories{"InventoryWritedown2011":"1.0","ReversalOfInventoryWritedown":"-1.0"}real[] | ∑ |
| Write-downs (reversals of write-downs) of property, plant and equipment | |
| Impairment loss recognised in profit or loss, property, plant and equipment | |
| Reversal of impairment loss recognised in profit or loss, property, plant and equipment | |
| Write-downs (reversals of write-downs) of property, plant and equipment{"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 | |
| Reversal of impairment loss recognised in profit or loss, trade receivables | |
| Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables{"ImpairmentLossRecognisedInProfitOrLossTradeReceivables":"1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables":"-1.0"}real[] | ∑ |
| Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances | |
| Impairment loss recognised in profit or loss, loans and advances | |
| Reversal of impairment loss recognised in profit or loss, loans and advances | |
| Impairment loss (reversal of impairment loss) recognised in profit or loss, loans and advances{"ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances":"1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances":"-1.0"}real[] | ∑ |
| Gain on recovery of loans and advances previously written off | |
| Expense of restructuring activities | |
| Reversal of provisions for cost of restructuring | |
| Gains (losses) on disposals of non-current assets | |
| 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 | |
| Gains on disposals of property, plant and equipment | |
| Losses on disposals of property, plant and equipment | |
| Gains (losses) on disposals of property, plant and equipment{"GainsOnDisposalsOfPropertyPlantAndEquipment":"1.0","LossesOnDisposalsOfPropertyPlantAndEquipment":"-1.0"}real[] | ∑ |
| Gains (losses) on disposals of investment properties | |
| Gains on disposals of investment properties | |
| Losses on disposals of investment properties | |
| Gains (losses) on disposals of investment properties{"GainsOnDisposalsOfInvestmentProperties":"1.0","LossesOnDisposalsOfInvestmentProperties":"-1.0"}real[] | ∑ |
| Gains (losses) on disposals of investments | |
| Gains on disposals of investments | |
| Losses on disposals of investments | |
| Gains (losses) on disposals of investments{"GainsOnDisposalsOfInvestments":"1.0","LossesOnDisposalsOfInvestments":"-1.0"}real[] | ∑ |
| Gains (losses) on disposals of other non-current assets | |
| Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid | |
| Gains (losses) on litigation settlements | |
| Gains on litigation settlements | |
| Losses on litigation settlements | |
| Gains (losses) on litigation settlements{"GainsOnLitigationSettlements":"1.0","LossesOnLitigationSettlements":"-1.0"}real[] | ∑ |
| Other reversals of provisions | |
| Income from continuing operations attributable to owners of parent | |
| Income from discontinued operations attributable to owners of parent | |
| Profit (loss) from continuing operations attributable to non-controlling interests | |
| Profit (loss) from discontinued operations attributable to non-controlling interests | |
| Dividends classified as expense | |
| Royalty expense | |
| Research and development expense | |
| Investment income | |
| Finance income (cost) | |
| Other finance income (cost) | |
| Other finance income | |
| Other finance cost | |
| Interest expense | |
| Interest expense on bank loans and overdrafts | |
| Interest expense on bonds | |
| Interest expense on borrowings | |
| Interest expense on debt instruments issued | |
| 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 financial liabilities held for trading | |
| Interest expense on other financial liabilities | |
| Interest expense on repurchase agreements and cash collateral on securities lent | |
| Interest income (expense) | |
| Expense arising from passage of time on other provisions | |
| Repairs and maintenance expense | |
| Fuel and energy expense | |
| Fuel expense | |
| Energy expense | |
| Total fuel and energy expense{"FuelExpense":"1.0","EnergyExpense":"1.0"}real[] | ∑ |
| Other operating income (expense) | |
| Miscellaneous other operating income | |
| Miscellaneous other operating expense | |
| Selling, general and administrative expense | |
| Selling expense | |
| General and administrative expense | |
| Total selling, general and administrative expense{"SellingExpense":"1.0","GeneralAndAdministrativeExpense":"1.0"}real[] | ∑ |
| Distribution and administrative expense | |
| Donations and subsidies expense | |
| Directors' remuneration expense | |
| Occupancy expense | |
| Revenue and other operating income | |
| Rental income | |
| Rental expense | |
| Property service charge income (expense) | |
| Property service charge income | |
| Property service charge expense | |
| Property service charge income (expense){"PropertyServiceChargeIncome":"1.0","PropertyServiceChargeExpense":"-1.0"}real[] | ∑ |
| Property development and project management income | |
| Property development and project management expense | |
| Property management expense | |
| Income from reimbursements under insurance policies | |
| Income from fines and penalties | |
| Operating expense | |
| Operating expense excluding cost of sales | |
| Cost of sales, hotel operations | |
| Cost of sales, room occupancy services | |
| Cost of sales, food and beverage | |
| Sales and marketing expense | |
| Media production expense | |
| Gains (losses) on change in fair value of derivatives | |
| Gains 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 | |
| Brokerage fee income | |
| Portfolio and other management fee income | |
| Credit-related fee and commission income | |
| Other fee and commission income | |
| Total fee and commission income{"BrokerageFeeIncome":"1.0","PortfolioAndOtherManagementFeeIncome":"1.0","CreditrelatedFeeAndCommissionIncome":"1.0","OtherFeeAndCommissionIncome":"1.0"}real[] | ∑ |
| Fee and commission expense | |
| Brokerage fee expense | |
| Other fee and commission expense | |
| Fee and commission expense{"BrokerageFeeExpense":"1.0","OtherFeeAndCommissionExpense":"1.0"}real[] | ∑ |
| Fee and commission income (expense){"FeeAndCommissionIncome":"1.0","FeeAndCommissionExpense":"-1.0"}real["FeeAndCommissionIncome","FeeAndCommissionExpense"] | ∑ |
| Trading income (expense) | |
| Trading income (expense) on debt instruments | |
| Trading income (expense) on equity instruments | |
| Trading income (expense) on derivative financial instruments | |
| Trading income (expense) on foreign exchange contracts | |
| Other trading income (expense) | |
| Total trading income (expense){"TradingIncomeExpenseOnDebtInstruments":"1.0","TradingIncomeExpenseOnEquityInstruments":"1.0","TradingIncomeExpenseOnDerivativeFinancialInstruments":"1.0","OtherTradingIncomeExpense":"1.0"}real[] | ∑ |
Expenses by nature
| Year 2023 | |
|---|---|
| Raw materials and consumables used | |
| Cost of merchandise sold | |
| Cost of purchased energy sold | |
| Services expense | |
| Insurance expense | |
| Professional fees expense | |
| Transportation expense | |
| Bank and similar charges | |
| Energy transmission charges | |
| Travel expense | |
| Communication expense | |
| Utilities expense | |
| Advertising expense | |
| Classes of employee benefits expense | |
| Short-term employee benefits expense | |
| Wages and salaries | |
| Social security contributions | |
| Other short-term employee benefits | |
| Total short-term employee benefits expense{"WagesAndSalaries":"1.0","SocialSecurityContributions":"1.0","OtherShorttermEmployeeBenefits":"1.0"}real[] | ∑ |
| Post-employment benefit expense in profit or loss | |
| Post-employment benefit expense, defined contribution plans | |
| Post-employment benefit expense in profit or loss, defined benefit plans | |
| Total post-employment benefit expense in profit or loss{"PostemploymentBenefitExpenseDefinedContributionPlans":"1.0","PostemploymentBenefitExpenseDefinedBenefitPlans":"1.0"}real[] | ∑ |
| Termination benefits expense | |
| Other long-term employee benefits | |
| Expense from share-based payment transactions with employees | |
| Other employee expense | |
| Total employee benefits expense{"ShorttermEmployeeBenefitsExpense":"1.0","PostemploymentBenefitExpenseInProfitOrLoss":"1.0","TerminationBenefitsExpense":"1.0","OtherLongtermBenefits":"1.0","ExpenseFromSharebasedPaymentTransactionsWithEmployees":"1.0","OtherEmployeeExpense":"1.0"}real["ShorttermEmployeeBenefitsExpense","PostemploymentBenefitExpenseInProfitOrLoss"] | ∑ |
| Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss | |
| Depreciation and amortisation expense | |
| Depreciation expense | |
| Amortisation expense | |
| Total depreciation and amortisation expense{"DepreciationExpense":"1.0","AmortisationExpense":"1.0"}real[] | ∑ |
| Impairment loss (reversal of impairment loss) recognised in profit or loss | |
| Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss{"DepreciationAndAmortisationExpense":"1.0","ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"1.0"}real["DepreciationAndAmortisationExpense"] | ∑ |
| Tax expense other than income tax expense | |
| Property tax expense | |
| Other expenses, by nature | |
| Total expenses, by nature{"RawMaterialsAndConsumablesUsed":"1.0","CostOfMerchandiseSold":"1.0","ServicesExpense":"1.0","EmployeeBenefitsExpense":"1.0","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"1.0","TaxExpenseOtherThanIncomeTaxExpense":"1.0","OtherExpenseByNature":"1.0"}real["EmployeeBenefitsExpense","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"] | ∑ |
Disclosure of attribution of expenses by nature to their function
| Attribution of expenses by nature to their functionnone | ||
| Cost of salesnone | Selling, general and administrative expensenone | |
| For the year 2023: | ||
| Depreciation and amortisation expense | ||
| Depreciation expense | ||
| Amortisation expense | ||
| Total depreciation and amortisation expense{"DepreciationExpense":"1.0","AmortisationExpense":"1.0"}real[] | ∑ | ∑ |
Miscellaneous other comprehensive income
| Year 2023 | |
|---|---|
| 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 | |
| Other comprehensive income, net of tax, exchange differences on translation of foreign operations and 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 and hedges of net investments in foreign operations included in other comprehensive income | |
| 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 comprehensive income, attributable to non-controlling interests | |
| 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 be reclassified to profit or loss | |
| Income tax relating to other components of other comprehensive income that will not be reclassified to profit or loss |
Share of profit (loss) of associates and joint ventures accounted for using equity method
| Year 2023 | |
|---|---|
| Share of profit (loss) of associates accounted for using equity method | |
| Share of profit (loss) of joint ventures accounted for using equity method | |
| Total share of profit (loss) of associates and joint ventures accounted for using equity method{"ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod":"1.0","ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod":"1.0"}real[] | ∑ |
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
| Year 2023 | |
|---|---|
| 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 2023 | |
|---|---|
| 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 2023 | |
|---|---|
| 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 2023 | |
|---|---|
| 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 2023 | |
|---|---|
| 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 2023 | |
|---|---|
| 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 2023 | |
|---|---|
| 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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