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
| Classes of property, plant and equipmentnone | Property, plant and equipment by operating lease statusnone | Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone | |||||||||||||||||||||||||||
| Land and buildingsnet | Machinerynet | Vehiclesnet | Fixtures and fittingsnet | Office equipmentnet | Computer equipmentnet | Communication and network equipmentnet | Network infrastructurenet | Bearer plantsnet | Tangible exploration and evaluation assetsnet | Mining assetsnet | Oil and gas assetsnet | Power generating assetsnet | Leasehold improvementsnet | Construction in progressnet | Owner-occupied property measured using investment property fair value modelnet | Other property, plant and equipmentnet | Total for Property, plant and equipment{"LandAndBuildingsMember":"1","MachineryMember":"1","VehiclesMember":"1","FixturesAndFittingsMember":"1","OfficeEquipmentMember":"1","ComputerEquipmentMember":1,"CommunicationAndNetworkEquipmentMember":1,"NetworkInfrastructureMember":1,"BearerPlantsMember":"1","TangibleExplorationAndEvaluationAssetsMember":"1","MiningAssetsMember":"1","OilAndGasAssetsMember":"1","PowerGeneratingAssetsMember":1,"LeaseholdImprovementsMember":1,"ConstructionInProgressMember":"1","OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember":"1","OtherPropertyPlantAndEquipmentMember":"1"}net["LandAndBuildingsMember","VehiclesMember","MiningAssetsMember"] | Property, plant and equipment subject to operating leasesnone | Property, plant and equipment not subject to operating leasesnone | Gross carrying amountnone | Accumulated depreciation, amortisation and impairmentnone | ||||||||
| Landnet | Buildingsnet | Total for Land and buildings{"LandMember":"1","BuildingsMember":"1"}net[] | Shipsnet | Aircraftnet | Motor vehiclesnet | Total for Vehicles{"ShipsMember":"1","AircraftMember":"1","MotorVehiclesMember":"1"}net[] | Mining propertyfiction_totals | Total for Mining assets{"MiningPropertyMember":1}fiction_totals[] | Accumulated depreciation and amortisationnone | Accumulated impairmentnone | |||||||||||||||||||
| For the year 2019: | |||||||||||||||||||||||||||||
| Depreciation rate, property, plant and equipment | 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% | PropertyPlantAndEquipmentMember_1t∑X.X% | X.X% | X.X% | X.X% | X.X% | X.X% |
| Useful life measured as period of time, property, plant and equipment | 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 | PropertyPlantAndEquipmentMember_1t∑other | other | other | other | other | other |
| Useful life measured in production or other similar units, property, plant and equipment | 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 | PropertyPlantAndEquipmentMember_1t∑X.X | X.X | X.X | X.X | X.X | X.X |
| Reconciliation of changes in property, plant and equipment | |||||||||||||||||||||||||||||
| Changes in property, plant and equipment | |||||||||||||||||||||||||||||
| Additions other than through business combinations, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Acquisitions through business combinations, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Increase (decrease) through net exchange differences, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Depreciation, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Impairment loss recognised in profit or loss, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Reversal of impairment loss recognised in profit or loss, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Revaluation increase (decrease), property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Impairment loss recognised in other comprehensive income, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_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∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Increase (decrease) through transfers from (to) investment property, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Increase (decrease) through transfers from construction in progress, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Increase (decrease) through other changes, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Total increase (decrease) through transfers and other changes, property, plant and equipment{"IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment":"1","IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment":"1"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Disposals and retirements, property, plant and equipment | |||||||||||||||||||||||||||||
| Disposals, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Retirements, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Disposals and retirements, property, plant and equipment{"DisposalsPropertyPlantAndEquipment":"1","RetirementsPropertyPlantAndEquipment":"1"}real[] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| Decrease through classified as held for sale, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Decrease through loss of control of subsidiary, property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Total increase (decrease) in property, plant and equipment{"AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment":"1","AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment":"1","IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment":"1","DepreciationPropertyPlantAndEquipment":"-1","ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"-1","ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"1","RevaluationIncreaseDecreasePropertyPlantAndEquipment":"1","ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment":"-1","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment":"1","IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment":"1","DisposalsAndRetirementsPropertyPlantAndEquipment":"-1","DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment":"-1","DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment":"-1"}real["IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment","DisposalsAndRetirementsPropertyPlantAndEquipment"] | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ | ∑ |
| At 31.12.2019: | |||||||||||||||||||||||||||||
| Property, plant and equipment | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Additional information | |||||||||||||||||||||||||||||
| Property, plant and equipment, expenditures recognised in course of its construction | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, temporarily idle | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, gross carrying amount of fully depreciated assets still in use | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, assets retired from active use and not classified as held for sale | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, revaluation | |||||||||||||||||||||||||||||
| Property, plant and equipment, revalued assets | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, revalued assets, at cost | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
| Property, plant and equipment, revaluation surplus | LandAndBuildingsMember_1t∑ | VehiclesMember_1t∑ | MiningAssetsMember_1t∑ | PropertyPlantAndEquipmentMember_1t∑ | |||||||||||||||||||||||||
Classes of property, plant and equipment & Property, plant and equipment by operating lease status & Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount:
- Measurement bases, property, plant and equipment
- Depreciation method, property, plant and equipment
- Description of useful life, property, plant and equipment
- Effective dates of revaluation, property, plant and equipment
- Explanation of involvement of independent valuer in revaluation, property, plant and equipment
- Property, plant and equipment, revaluation
| Year 2019 | 31.12.2019 | |
|---|---|---|
| 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 | ||
| Fair value of property, plant and equipment materially different from carrying amount |
Description of existence of restrictions on title, property, plant and equipment
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information
International Financial Reporting Tool (IFRT)
Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!