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 2021 | |
|---|---|
| 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","RevenueFromRenderingOfDataServices":"1"}real[] | ∑ |
| Revenue from rendering of interconnection services | |
| Revenue from rendering of other telecommunication services | |
| Total revenue from rendering of telecommunication services{"RevenueFromRenderingOfTelephoneServices":"1","RevenueFromRenderingOfInternetAndDataServices":"1","RevenueFromRenderingOfInterconnectionServices":"1","RevenueFromRenderingOfOtherTelecommunicationServices":"1"}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","RevenueFromRenderingOfServices":"1","RevenueFromConstructionContracts":"1","RevenueFromRoyalties":"1","LicenceFeeIncome":"1","FranchiseFeeIncome":"1","RevenueFromInterest":"1","RevenueFromDividends":"1","OtherRevenue":"1"}real[] | ∑ |
Material income and expense
| Year 2021 | |
|---|---|
| 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","ReversalOfInventoryWritedown":"-1"}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","ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"-1"}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","ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables":"-1"}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","ReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances":"-1"}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","LossesOnDisposalsOfNoncurrentAssets":"-1"}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","LossesOnDisposalsOfPropertyPlantAndEquipment":"-1"}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","LossesOnDisposalsOfInvestmentProperties":"-1"}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","LossesOnDisposalsOfInvestments":"-1"}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","LossesOnLitigationSettlements":"-1"}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 due to unwinding of discount on provisions | |
| Repairs and maintenance expense | |
| Fuel and energy expense | |
| Fuel expense | |
| Energy expense | |
| Total fuel and energy expense{"FuelExpense":"1","EnergyExpense":"1"}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","GeneralAndAdministrativeExpense":"1"}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","PropertyServiceChargeExpense":"-1"}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","LossesOnChangeInFairValueOfDerivatives":"-1"}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","PortfolioAndOtherManagementFeeIncome":"1","CreditrelatedFeeAndCommissionIncome":"1","OtherFeeAndCommissionIncome":"1"}real[] | ∑ |
| Fee and commission expense | |
| Brokerage fee expense | |
| Other fee and commission expense | |
| Fee and commission expense{"BrokerageFeeExpense":"1","OtherFeeAndCommissionExpense":"1"}real[] | ∑ |
| Fee and commission income (expense){"FeeAndCommissionIncome":"1","FeeAndCommissionExpense":"-1"}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","TradingIncomeExpenseOnEquityInstruments":"1","TradingIncomeExpenseOnDerivativeFinancialInstruments":"1","OtherTradingIncomeExpense":"1"}real[] | ∑ |
| Net earned premium | |
| Claims and benefits paid, net of reinsurance recoveries | |
| Increase (decrease) in provision for unearned premium | |
| Premiums written, net of reinsurance | |
| Increase (decrease) in insurance liabilities, net of reinsurance | |
| Acquisition and administration expense related to insurance contracts |
Expenses by nature
| Year 2021 | |
|---|---|
| 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","SocialSecurityContributions":"1","OtherShorttermEmployeeBenefits":"1"}real[] | ∑ |
| Post-employment benefit expense, defined contribution plans | |
| Post-employment benefit expense, defined benefit plans | |
| Termination benefits expense | |
| Other long-term employee benefits | |
| Other employee expense | |
| Total employee benefits expense{"ShorttermEmployeeBenefitsExpense":"1","PostemploymentBenefitExpenseDefinedContributionPlans":"1","PostemploymentBenefitExpenseDefinedBenefitPlans":"1","TerminationBenefitsExpense":"1","OtherLongtermBenefits":"1","OtherEmployeeExpense":"1"}real["ShorttermEmployeeBenefitsExpense"] | ∑ |
| 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","AmortisationExpense":"1"}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","ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"1"}real["DepreciationAndAmortisationExpense"] | ∑ |
| Tax expense other than income tax expense | |
| Property tax expense | |
| Other expenses, by nature | |
| Total expenses, by nature{"RawMaterialsAndConsumablesUsed":"1","CostOfMerchandiseSold":"1","ServicesExpense":"1","EmployeeBenefitsExpense":"1","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"1","TaxExpenseOtherThanIncomeTaxExpense":"1","OtherExpenseByNature":"1"}real["EmployeeBenefitsExpense","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"] | ∑ |
Earnings per share
| Year 2021 | |
|---|---|
| Basic and diluted earnings per share | |
| Basic and diluted earnings (loss) per share from continuing operations | perShare |
| Basic and diluted earnings (loss) per share from discontinued operations | perShare |
| Total basic and diluted earnings (loss) per share{"BasicAndDilutedEarningsLossPerShareFromContinuingOperations":"1","BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations":"1"}real[] | ∑perShare |
Miscellaneous other comprehensive income
| Year 2021 | |
|---|---|
| Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate | |
| Other comprehensive income, attributable to owners of parent | |
| Other comprehensive income, attributable to non-controlling interests | |
| Other individually immaterial components of other comprehensive income, net of tax | |
| Other individually immaterial components of other comprehensive income, before tax | |
| Income tax relating to other individually immaterial components of other comprehensive income |
Share of profit (loss) of associates and joint ventures accounted for using equity method
| Year 2021 | |
|---|---|
| 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","ShareOfProfitLossOfJointVenturesAccountedForUsingEquityMethod":"1"}real[] | ∑ |
Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax
| Year 2021 | |
|---|---|
| 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","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax":"1"}real[] | ∑ |
Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax
| Year 2021 | |
|---|---|
| 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","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax":"1"}real[] | ∑ |
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method
| Year 2021 | |
|---|---|
| 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","IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss":"1"}real[] | ∑ |
Income tax relating to components of other comprehensive income
| Year 2021 | |
|---|---|
| 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","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss":"1"}real[] | ∑ |
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