IFRS Disclosure Guide
◄ 25. Notes - First time adoption | Contents | 27. Notes - Exploration for and evaluation of mineral resources ►
26. Notes - Property, plant and equipment
Disclosure of property, plant and equipment
Disclosure of detailed information about property, plant and equipment
| Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | Property, plant and equipment by operating lease statusnone | Classes of property, plant and equipmentnone | ||||||||||||||||||||||||||
| Gross carrying amountnone | Accumulated depreciation, amortisation and impairmentnone | Property, plant and equipment subject to operating leasesnone | Property, plant and equipment not subject to operating leasesnone | Land and buildingsnone | Machinerynone | Vehiclesnone | Fixtures and fittingsnone | Office equipmentnone | Computer equipmentnone | Communication and network equipmentnone | Network infrastructurenone | Bearer plantsnone | Tangible exploration and evaluation assetsnone | Mining assetsnone | Oil and gas assetsnone | Power generating assetsnone | Leasehold improvementsnone | Construction in progressnone | Owner-occupied property measured using investment property fair value modelnone | Other property, plant and equipmentnone | ||||||||
| Accumulated depreciation and amortisationnone | Accumulated impairmentnone | Landnet | Buildingsnet | Total for Land and buildings{"LandMember":"1.0","BuildingsMember":"1.0"}net[] | Shipsnet | Aircraftnet | Motor vehiclesnet | Total for Vehicles{"ShipsMember":"1.0","AircraftMember":"1.0","MotorVehiclesMember":"1.0"}net[] | Mining propertyfiction_totals | Total for Mining assets{"MiningPropertyMember":1}fiction_totals[] | ||||||||||||||||||
| For the year 2025: | ||||||||||||||||||||||||||||
| Measurement bases, property, plant and equipment | ||||||||||||||||||||||||||||
| Measurement bases used for property, plant and equipment | other | other | other | other | other | other | other | LandAndBuildingsMember_1t∑other | other | other | other | other | VehiclesMember_1t∑other | other | other | other | other | other | other | other | other | MiningAssetsMember_1t∑other | other | other | other | other | other | other |
| Depreciation method, property, plant and equipment | ||||||||||||||||||||||||||||
| Depreciation method, property, plant and equipment, categorical | other | other | other | other | other | other | other | LandAndBuildingsMember_1t∑other | other | other | other | other | VehiclesMember_1t∑other | other | other | other | other | other | other | other | other | MiningAssetsMember_1t∑other | other | other | other | other | other | other |
| other | other | other | other | other | other | other | LandAndBuildingsMember_1t∑other | other | other | other | other | VehiclesMember_1t∑other | other | other | other | other | other | other | other | other | MiningAssetsMember_1t∑other | other | other | other | other | other | other | |
| Useful life measured as period of time, property, plant and equipment | other | other | other | other | other | other | other | LandAndBuildingsMember_1t∑other | other | other | other | other | VehiclesMember_1t∑other | other | other | other | other | other | other | other | other | MiningAssetsMember_1t∑other | other | other | other | other | other | other |
| Useful life measured in production or other similar units, property, plant and equipment | X.X | X.X | X.X | X.X | X.X | X.X | X.X | LandAndBuildingsMember_1t∑X.X | X.X | X.X | X.X | X.X | VehiclesMember_1t∑X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | X.X | MiningAssetsMember_1t∑X.X | X.X | X.X | X.X | X.X | X.X | X.X |
| Explanation of involvement of independent valuer in revaluation, property, plant and equipment | ||||||||||||||||||||||||||||
| Independent valuer was involved in revaluation, property, plant and equipment | other | other | other | other | other | other | other | LandAndBuildingsMember_1t∑other | other | other | other | other | VehiclesMember_1t∑other | other | other | other | other | other | other | other | other | MiningAssetsMember_1t∑other | other | other | other | other | other | other |
| Changes in property, plant and equipment | ||||||||||||||||||||||||||||
| Additions other than through business combinations, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Acquisitions through business combinations, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Increase (decrease) through net exchange differences, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | ||||||||||||||||||||||||||
| Impairment loss recognised in profit or loss, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Reversal of impairment loss recognised in profit or loss, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Revaluation increase (decrease), property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Impairment loss recognised in other comprehensive income, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | ||||||||||||||||||||||||||
| Increase (decrease) through transfers and other changes, property, plant and equipment | ||||||||||||||||||||||||||||
| Increase (decrease) through transfers, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Increase (decrease) through transfers from (to) investment property, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Increase (decrease) through transfers from construction in progress, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | ||||||||||||||||||||||||||
| Total increase (decrease) through transfers and other changes, property, plant and equipment{"IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment":"1.0","IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Disposals and retirements, property, plant and equipment | ||||||||||||||||||||||||||||
| Disposals, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Retirements, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| {"DisposalsPropertyPlantAndEquipment":"1.0","RetirementsPropertyPlantAndEquipment":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Decrease through classified as held for sale, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Decrease through loss of control of subsidiary, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Total increase (decrease) in property, plant and equipment{"AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment":"1.0","AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment":"1.0","DepreciationPropertyPlantAndEquipment":"-1.0","ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"-1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"1.0","RevaluationIncreaseDecreasePropertyPlantAndEquipment":"1.0","ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment":"-1.0","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment":"1.0","IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment":"1.0","DisposalsAndRetirementsPropertyPlantAndEquipment":"-1.0","DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment":"-1.0","DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment":"-1.0"}real["IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment","DisposalsAndRetirementsPropertyPlantAndEquipment"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2025: | ||||||||||||||||||||||||||||
| Property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, expenditures recognised in course of its construction | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, temporarily idle | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, gross carrying amount of fully depreciated assets still in use | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, assets retired from active use and not classified as held for sale | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, revalued assets | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, revalued assets, at cost | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, revaluation surplus | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | |||||||||||||||||||||||||
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount & Property, plant and equipment by operating lease status & Classes of property, plant and equipment:
- Description of useful life, property, plant and equipment
- Effective dates of revaluation, property, plant and equipment
- Property, plant and equipment, revaluation
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets
| Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | Property, plant and equipment including right-of-use assetsnone | Property, plant and equipment by operating lease statusnone | Classes of property, plant and equipmentnone | |||||||||||||||||||||||||||
| Gross carrying amountnone | Accumulated depreciation, amortisation and impairmentnone | Property, plant and equipmentnone | Right-of-use assetsnone | Property, plant and equipment subject to operating leasesnone | Property, plant and equipment not subject to operating leasesnone | Land and buildingsnone | Machinerynone | Vehiclesnone | Fixtures and fittingsnone | Office equipmentnone | Computer equipmentnone | Communication and network equipmentnone | Network infrastructurenone | Bearer plantsnone | Tangible exploration and evaluation assetsnone | Mining assetsnone | Oil and gas assetsnone | Power generating assetsnone | Leasehold improvementsnone | Construction in progressnone | Owner-occupied property measured using investment property fair value modelnone | Other property, plant and equipmentnone | ||||||||
| Accumulated depreciation and amortisationnone | Accumulated impairmentnone | Landnet | Buildingsnet | Total for Land and buildings{"LandMember":"1.0","BuildingsMember":"1.0"}net[] | Shipsnet | Aircraftnet | Motor vehiclesnet | Total for Vehicles{"ShipsMember":"1.0","AircraftMember":"1.0","MotorVehiclesMember":"1.0"}net[] | Mining propertyfiction_totals | Total for Mining assets{"MiningPropertyMember":1}fiction_totals[] | ||||||||||||||||||||
| For the year 2025: | ||||||||||||||||||||||||||||||
| Changes in property, plant and equipment, including right-of-use assets | ||||||||||||||||||||||||||||||
| Additions other than through business combinations, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Acquisitions through business combinations, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | ||||||||||||||||||||||||||||
| Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Revaluation increase (decrease), property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | ||||||||||||||||||||||||||||
| Increase (decrease) through transfers and other changes, property, plant and equipment, including right-of-use assets | ||||||||||||||||||||||||||||||
| Increase (decrease) through transfers, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Increase (decrease) through transfers from (to) investment property, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | ||||||||||||||||||||||||||||
| Total increase (decrease) through transfers and other changes, property, plant and equipment including right-of-use assets{"IncreaseDecreaseThroughTransfersPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Disposals and retirements, property, plant and equipment, including right-of-use assets | ||||||||||||||||||||||||||||||
| Disposals, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Retirements, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| {"DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Decrease through classified as held for sale, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Decrease through loss of control of subsidiary, property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Total increase (decrease) in property, plant and equipment including right-of-use assets{"AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets":"-1.0","ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets":"-1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","RevaluationIncreaseDecreasePropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets":"-1.0","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets":"-1.0","DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipmentIncludingRightofuseAssets":"-1.0","DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipmentIncludingRightofuseAssets":"-1.0"}real["IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipmentIncludingRightofuseAssets","DisposalsAndRetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2025: | ||||||||||||||||||||||||||||||
| Property, plant and equipment including right-of-use assets | LandAndBuildingsMember_2t∑ | VehiclesMember_2t∑ | MiningAssetsMember_2t∑ | |||||||||||||||||||||||||||
| Year 2025 | 31.12.2025 | |
|---|---|---|
| Property, plant and equipment, restrictions on title | ||
| Property, plant and equipment, pledged as security | ||
| Contractual commitments for acquisition of property, plant and equipment | ||
| Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up | ||
| Cost included in profit or loss in accordance with paragraph 20A of IAS 16 that relates to items produced that are not output of entity's ordinary activities | ||
| Fair value of property, plant and equipment materially different from carrying amount | ||
| Statement that unadjusted comparative information has been prepared on different basis | ||
| Unadjusted comparative information has been prepared on different basis | other |
Description of existence of restrictions on title, property, plant and equipment
Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16
Identification of unadjusted comparative information
Explanation of basis of preparation of unadjusted comparative information
Description of line item(s) in statement of comprehensive income that include(s) proceeds and cost included in profit or loss in accordance with paragraph 20A of IAS 16
Identification of unadjusted comparative information
Explanation of basis of preparation of unadjusted comparative information
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