IFRS Disclosure Guide

◄ 30. Notes - Fair value measurement | Contents | 32. Notes - Agriculture ►

31. Notes - Intangible assets

Disclosure of intangible assets

Disclosure of detailed information about intangible assets

	Year 2026	31.12.2026
Disclosure of detailed information about intangible assets
Disclosure of detailed information about intangible assets
Classes of intangible assets other than goodwill
Classes of intangible assets other than goodwill	other
	other
Intangible exploration and evaluation assets	other
Mastheads and publishing titles	other
Computer software	other
Licences and franchises	other
	other
GSM licences	other
UMTS licences	other
LTE licences	other
Gaming licences	other
	other
Copyrights, patents and other industrial property rights, service and operating rights	other
Airport landing rights	other
Mining rights	other
Broadcasting rights	other
	other
Recipes, formulae, models, designs and prototypes	other
Customer-related intangible assets	other
Value of business acquired	other
Capitalised development expenditure	other
	other
Technology-based intangible assets	other
Other intangible assets	other
Methods of generation
Methods of generation	other
	other
Not internally generated	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
Disclosure of detailed information about intangible assets
Amortisation method, intangible assets other than goodwill
	other
Amortisation rate, intangible assets other than goodwill	other
Useful life measured as period of time, intangible assets other than goodwill	other
Useful life measured in production or other similar units, intangible assets other than goodwill	X.X
Reconciliation of changes in intangible assets other than goodwill

Additions other than through business combinations, intangible assets other than goodwill
Acquisitions through business combinations, intangible assets other than goodwill
Increase (decrease) through net exchange differences, intangible assets other than goodwill
Amortisation, intangible assets other than goodwill

Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
Revaluation increase (decrease), intangible assets other than goodwill
Impairment loss recognised in other comprehensive income, intangible assets other than goodwill
Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill

Increase (decrease) through transfers, intangible assets other than goodwill
Increase (decrease) through other changes, intangible assets other than goodwill
Total increase (decrease) through transfers and other changes, intangible assets other than goodwill{"IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill":"1.0","IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill":"1.0"}real[]	∑
Disposals and retirements, intangible assets other than goodwill

Retirements, intangible assets other than goodwill
Disposals and retirements, intangible assets other than goodwill{"DisposalsIntangibleAssetsOtherThanGoodwill":"1.0","RetirementsIntangibleAssetsOtherThanGoodwill":"1.0"}real[]	∑
Decrease through classified as held for sale, intangible assets other than goodwill
Decrease through loss of control of subsidiary, intangible assets other than goodwill
{"AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill":"1.0","AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill":"1.0","AmortisationIntangibleAssetsOtherThanGoodwill":"-1.0","ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill":"-1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill":"1.0","RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill":"1.0","ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill":"-1.0","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill":"1.0","IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill":"1.0","DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill":"-1.0","DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill":"-1.0","DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill":"-1.0"}real["IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill","DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill"]	∑
Intangible assets other than goodwill
Revaluation of intangible assets
Intangible assets other than goodwill, revalued assets
Intangible assets other than goodwill, revalued assets, at cost

	Year 2026	31.12.2026
Disclosure of intangible assets with indefinite useful life	other
Disclosure of intangible assets with indefinite useful life
Disclosure of intangible assets with indefinite useful life
Intangible assets with indefinite useful life
	other
Disclosure of intangible assets with indefinite useful life
Intangible assets with indefinite useful life
Disclosure of intangible assets material to entity	other
Disclosure of intangible assets material to entity

Intangible assets material to entity
Intangible assets material to entity	other
Disclosure of intangible assets material to entity
Intangible assets material to entity
	other
Intangible assets acquired by way of government grant, fair value initially recognised
Intangible assets acquired by way of government grant
Explanation of assets acquired by way of government grant and initially recognised at fair value
Assets acquired by way of government grant and initially recognised at fair value are measured after recognition under cost model or revaluation model	other

Intangible assets pledged as security for liabilities
Contractual commitments for acquisition of intangible assets
Research and development expenses, operating

Disclosure of reconciliation of changes in intangible assets and goodwill

	Year 2026	31.12.2026
Disclosure of reconciliation of changes in intangible assets and goodwill
Disclosure of reconciliation of changes in intangible assets and goodwill
Classes of intangible assets and goodwill
Classes of intangible assets and goodwill	other
	other
Brand names	other
Intangible exploration and evaluation assets	other
Mastheads and publishing titles	other
Computer software	other
	other
Licences	other
GSM licences	other
UMTS licences	other
LTE licences	other
	other
Franchises	other
Copyrights, patents and other industrial property rights, service and operating rights	other
Airport landing rights	other
Mining rights	other
	other
Service concession rights	other
Recipes, formulae, models, designs and prototypes	other
Customer-related intangible assets	other
Value of business acquired	other
	other
Intangible assets under development	other
Technology-based intangible assets	other
Other intangible assets	other
Goodwill	other

Methods of generation	other
Internally generated	other
Not internally generated	other
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount
	other
Gross carrying amount	other
Accumulated depreciation, amortisation and impairment	other
Accumulated depreciation and amortisation	other
Accumulated impairment	other

Reconciliation of changes in intangible assets and goodwill
Changes in intangible assets and goodwill
Additions other than through business combinations, intangible assets other than goodwill
Acquisitions through business combinations, intangible assets and goodwill

Amortisation, intangible assets other than goodwill
Impairment loss recognised in profit or loss, intangible assets and goodwill
Reversal of impairment loss recognised in profit or loss, intangible assets other than goodwill
Revaluation increase (decrease), intangible assets other than goodwill

Reversal of impairment loss recognised in other comprehensive income, intangible assets other than goodwill
Increase (decrease) through transfers and other changes, intangible assets and goodwill
Increase (decrease) through transfers, intangible assets and goodwill
Increase (decrease) through other changes, intangible assets and goodwill
{"IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill":"1.0","IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill":"1.0"}real[]	∑
Disposals and retirements, intangible assets and goodwill
Disposals, intangible assets and goodwill
Retirements, intangible assets and goodwill
Disposals and retirements, intangible assets and goodwill{"DisposalsIntangibleAssetsAndGoodwill":"1.0","RetirementsIntangibleAssetsAndGoodwill":"1.0"}real[]	∑

Decrease through loss of control of subsidiary, intangible assets and goodwill
Subsequent recognition of deferred tax assets, goodwill
Total increase (decrease) in intangible assets and goodwill{"AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill":"1.0","AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill":"1.0","AmortisationIntangibleAssetsOtherThanGoodwill":"-1.0","ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill":"-1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill":"1.0","RevaluationIncreaseDecreaseIntangibleAssetsOtherThanGoodwill":"1.0","ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill":"-1.0","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill":"1.0","IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill":"1.0","DisposalsAndRetirementsIntangibleAssetsAndGoodwill":"-1.0","DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsAndGoodwill":"-1.0","DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsAndGoodwill":"-1.0","SubsequentRecognitionOfDeferredTaxAssetsGoodwill":"-1.0"}real["IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsAndGoodwill","DisposalsAndRetirementsIntangibleAssetsAndGoodwill"]	∑
Intangible assets and goodwill

Disclosure of detailed information about intangible assets
Disclosure of detailed information about intangible assets
Disclosure of detailed information about intangible assets
Description of line item(s) in statement of comprehensive income in which amortisation of intangible assets is included
Description of useful life, intangible assets other than goodwill
Effective dates of revaluation, intangible assets other than goodwill
Disclosure of intangible assets with indefinite useful life
Disclosure of intangible assets with indefinite useful life
Disclosure of intangible assets with indefinite useful life
Description of intangible assets with indefinite useful life supporting assessment of indefinite useful life
Disclosure of intangible assets material to entity
Disclosure of intangible assets material to entity
Disclosure of intangible assets material to entity
Description of intangible assets material to entity
Description of fully amortised intangible assets
Description of significant intangible assets controlled by entity but not recognised
Explanation of restrictions on distribution of revaluation surplus for intangible assets
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!