IFRS Disclosure Guide

14. Notes - Management-defined performance measures

Disclosure of reconciliation of management-defined performance measures


	Management-defined performance measuresnone	Reconciliation of management-defined performance measurenone
	Management-defined performance measuresnone	Value of management-defined performance measurenone	All reconciling itemsnone
For the year 2026:
Total or subtotal listed in IFRS Accounting Standards
Gross profit (loss), operating
Interest income (expense), operating
Fee and commission income (expense), operating

Financial result, operating
Rental income (expense), operating
Operating profit (loss) before depreciation, amortisation and impairments, operating
Operating profit (loss), operating

Operating profit (loss) and all income (expenses) classified in investing category
Profit (loss) before financing and income taxes
Profit (loss) before income taxes
Profit (loss) from continuing operations

Line items from statement of profit or loss
Revenue, operating
Other operating income (expense), operating
Research and development expenses, operating

Impairment loss recognised in profit or loss, goodwill, operating
Income tax expense (income), income taxes
Profit (loss), attributable to non-controlling interests

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