IFRS Disclosure Guide

◄ 26. Notes - First time adoption | Contents | 28. Notes - Exploration for and evaluation of mineral resources ►

27. Notes - Property, plant and equipment

Disclosure of property, plant and equipment

Disclosure of detailed information about property, plant and equipment

	Year 2026	31.12.2026
Disclosure of detailed information about property, plant and equipment
Disclosure of detailed information about property, plant and equipment
Property, plant and equipment by operating lease status
Property, plant and equipment by operating lease status	other
	other
Property, plant and equipment not subject to operating leases	other
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount
Carrying amount	other
Gross carrying amount	other
	other
Accumulated depreciation and amortisation	other
Accumulated impairment	other
Classes of property, plant and equipment
Classes of property, plant and equipment	other
	other
Land	other
Buildings	other
Machinery	other
Vehicles	other
	other
Aircraft	other
Motor vehicles	other
Fixtures and fittings	other
Office equipment	other
	other
Communication and network equipment	other
Network infrastructure	other
Bearer plants	other
Tangible exploration and evaluation assets	other
	other
Mining property	other
Oil and gas assets	other
Power generating assets	other
Leasehold improvements	other
	other
Owner-occupied property measured using investment property fair value model	other
Other property, plant and equipment	other
Disclosure of detailed information about property, plant and equipment
Measurement bases, property, plant and equipment
	other
Depreciation method, property, plant and equipment
Depreciation method, property, plant and equipment, categorical	other
Depreciation rate, property, plant and equipment	other
Useful life measured as period of time, property, plant and equipment	other
	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
Reconciliation of changes in property, plant and equipment
Changes in property, plant and equipment

Acquisitions through business combinations, property, plant and equipment
Increase (decrease) through net exchange differences, property, plant and equipment
Depreciation, property, plant and equipment, operating
Impairment loss recognised in profit or loss, property, plant and equipment, operating

Revaluation increase (decrease), property, plant and equipment
Impairment loss recognised in other comprehensive income, property, plant and equipment
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment
Increase (decrease) through transfers and other changes, property, plant and equipment

Increase (decrease) through transfers from (to) investment property, property, plant and equipment
Increase (decrease) through transfers from construction in progress, property, plant and equipment
Increase (decrease) through other changes, property, plant and equipment
Total increase (decrease) through transfers and other changes, property, plant and equipment{"IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment":"1.0","IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment":"1.0"}real[]	∑

Disposals, property, plant and equipment
Retirements, property, plant and equipment
Disposals and retirements, property, plant and equipment{"DisposalsPropertyPlantAndEquipment":"1.0","RetirementsPropertyPlantAndEquipment":"1.0"}real[]	∑
Decrease through classified as held for sale, property, plant and equipment

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"]	∑
Property, plant and equipment
Additional information
Property, plant and equipment, expenditures recognised in course of its construction

Property, plant and equipment, gross carrying amount of fully depreciated assets still in use
Property, plant and equipment, assets retired from active use and not classified as held for sale
Property, plant and equipment, revaluation
Property, plant and equipment, revalued assets

Property, plant and equipment, revaluation surplus

Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets

	Year 2026	31.12.2026
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets
Property, plant and equipment including right-of-use assets
Property, plant and equipment including right-of-use assets	other
	other
Right-of-use assets	other
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount
Carrying amount	other
Gross carrying amount	other
	other
Accumulated depreciation and amortisation	other
Accumulated impairment	other
Property, plant and equipment by operating lease status
Property, plant and equipment by operating lease status	other
	other
Property, plant and equipment not subject to operating leases	other
Classes of property, plant and equipment
Classes of property, plant and equipment	other
Land and buildings	other
	other
Buildings	other
Machinery	other
Vehicles	other
Ships	other
	other
Motor vehicles	other
Fixtures and fittings	other
Office equipment	other
Computer equipment	other
	other
Network infrastructure	other
Bearer plants	other
Tangible exploration and evaluation assets	other
Mining assets	other
	other
Oil and gas assets	other
Power generating assets	other
Leasehold improvements	other
Construction in progress	other
	other
Other property, plant and equipment	other
Disclosure of reconciliation of changes in property, plant and equipment, including right-of-use assets
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

Increase (decrease) through net exchange differences, property, plant and equipment including right-of-use assets
Depreciation, property, plant and equipment including right-of-use assets, operating
Impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets
Reversal of impairment loss recognised in profit or loss, property, plant and equipment including right-of-use assets

Impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment including right-of-use assets
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

Increase (decrease) through transfers from construction in progress, property, plant and equipment including right-of-use assets
Increase (decrease) through other changes, property, plant and equipment including right-of-use assets
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

Retirements, property, plant and equipment including right-of-use assets
Disposals and retirements, property, plant and equipment including right-of-use assets{"DisposalsPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0","RetirementsPropertyPlantAndEquipmentIncludingRightofuseAssets":"1.0"}real[]	∑
Decrease through classified as held for sale, property, plant and equipment including right-of-use assets
Decrease through loss of control of subsidiary, 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"]	∑
Property, plant and equipment including right-of-use assets

	Year 2026	31.12.2026
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, operating

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, operating
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

Disclosure of detailed information about property, plant and equipment
Disclosure of detailed information about property, plant and equipment
Disclosure of detailed information about 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
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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