IFRS Disclosure Guide

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 amountnoneProperty, plant and equipment by operating lease statusnoneClasses of property, plant and equipmentnone
Gross carrying amountnoneAccumulated depreciation, amortisation and impairmentnoneProperty, plant and equipment subject to operating leasesnoneProperty, plant and equipment not subject to operating leasesnoneLand and buildingsnoneMachinerynoneVehiclesnoneFixtures and fittingsnoneOffice equipmentnoneComputer equipmentnoneCommunication and network equipmentnoneNetwork infrastructurenoneBearer plantsnoneTangible exploration and evaluation assetsnoneMining assetsnoneOil and gas assetsnonePower generating assetsnoneLeasehold improvementsnoneConstruction in progressnoneOwner-occupied property measured using investment property fair value modelnoneOther property, plant and equipmentnone
Accumulated depreciation and amortisationnoneAccumulated impairmentnoneLandnetBuildingsnetTotal for Land and buildings{"LandMember":"1.0","BuildingsMember":"1.0"}net[]ShipsnetAircraftnetMotor vehiclesnetTotal for Vehicles{"ShipsMember":"1.0","AircraftMember":"1.0","MotorVehiclesMember":"1.0"}net[]Mining propertyfiction_totalsTotal for Mining assets{"MiningPropertyMember":1}fiction_totals[]
For the year 2025: 
Measurement bases, property, plant and equipment 
Measurement bases used for property, plant and equipmentotherotherotherotherotherotherotherLandAndBuildingsMember_1totherotherotherotherotherVehiclesMember_1totherotherotherotherotherotherotherotherotherMiningAssetsMember_1totherotherotherotherotherotherother
Depreciation method, property, plant and equipment 
Depreciation method, property, plant and equipment, categoricalotherotherotherotherotherotherotherLandAndBuildingsMember_1totherotherotherotherotherVehiclesMember_1totherotherotherotherotherotherotherotherotherMiningAssetsMember_1totherotherotherotherotherotherother
otherotherotherotherotherotherotherLandAndBuildingsMember_1totherotherotherotherotherVehiclesMember_1totherotherotherotherotherotherotherotherotherMiningAssetsMember_1totherotherotherotherotherotherother
Useful life measured as period of time, property, plant and equipmentotherotherotherotherotherotherotherLandAndBuildingsMember_1totherotherotherotherotherVehiclesMember_1totherotherotherotherotherotherotherotherotherMiningAssetsMember_1totherotherotherotherotherotherother
Useful life measured in production or other similar units, property, plant and equipmentX.XX.XX.XX.XX.XX.XX.XLandAndBuildingsMember_1tX.XX.XX.XX.XX.XVehiclesMember_1tX.XX.XX.XX.XX.XX.XX.XX.XX.XMiningAssetsMember_1tX.XX.XX.XX.XX.XX.XX.X
Explanation of involvement of independent valuer in revaluation, property, plant and equipment 
Independent valuer was involved in revaluation, property, plant and equipmentotherotherotherotherotherotherotherLandAndBuildingsMember_1totherotherotherotherotherVehiclesMember_1totherotherotherotherotherotherotherotherotherMiningAssetsMember_1totherotherotherotherotherotherother
 
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
    • Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment


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 amountnoneProperty, plant and equipment including right-of-use assetsnoneProperty, plant and equipment by operating lease statusnoneClasses of property, plant and equipmentnone
Gross carrying amountnoneAccumulated depreciation, amortisation and impairmentnoneProperty, plant and equipmentnoneRight-of-use assetsnoneProperty, plant and equipment subject to operating leasesnoneProperty, plant and equipment not subject to operating leasesnoneLand and buildingsnoneMachinerynoneVehiclesnoneFixtures and fittingsnoneOffice equipmentnoneComputer equipmentnoneCommunication and network equipmentnoneNetwork infrastructurenoneBearer plantsnoneTangible exploration and evaluation assetsnoneMining assetsnoneOil and gas assetsnonePower generating assetsnoneLeasehold improvementsnoneConstruction in progressnoneOwner-occupied property measured using investment property fair value modelnoneOther property, plant and equipmentnone
Accumulated depreciation and amortisationnoneAccumulated impairmentnoneLandnetBuildingsnetTotal for Land and buildings{"LandMember":"1.0","BuildingsMember":"1.0"}net[]ShipsnetAircraftnetMotor vehiclesnetTotal for Vehicles{"ShipsMember":"1.0","AircraftMember":"1.0","MotorVehiclesMember":"1.0"}net[]Mining propertyfiction_totalsTotal 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 202531.12.2025
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 basisother 
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

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