IFRS Disclosure Guide

◄ 12. Notes - Analysis of income and expense | Contents | 14. Notes - Management-defined performance measures ►

13. Notes - Specified expenses by nature

Disclosure of specified expenses by nature

Disclosure of attribution of specified expenses by nature


	Nature expensesnone
	Depreciationnone	Amortisationnone	Employee benefitsnone	Impairment loss (reversal of impairment loss)none	Write-down (reversal of write-down) of inventoriesnone
For the year 2026:
Line items from statement of profit or loss
Cost of sales, operating
Research and development expenses, operating
General and administrative expenses, operating

Impairment loss recognised in profit or loss, goodwill, operating
Operating profit (loss), operating

	Year 2026
Disclosure of totals of specified expenses by nature
Depreciation
Amortisation
Employee benefits expenses, operating

Write-down (reversal of write-down) of inventories, operating

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