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IFRS Disclosure Guide
◄ 39. Notes - Other provisions, contingent liabilities and contingent assets | Contents | 41. Notes - Government grants ►
40. Notes - Revenue from contracts with customers
Disclosure of revenue from contracts with customers
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Contract assets | ||
| Non-current contract assets | ||
| Current contract assets | ||
| Total contract assets{"NoncurrentContractAssets":"1.0","CurrentContractAssets":"1.0"}real[] | ∑ | |
| Non-current contract liabilities | ||
| Current contract liabilities | ||
| Total contract liabilities{"NoncurrentContractLiabilities":"1.0","CurrentContractLiabilities":"1.0"}real[] | ∑ | |
| Receivables from contracts with customers | ||
| Current receivables from contracts with customers | ||
| Total receivables from contracts with customers{"NoncurrentReceivablesFromContractsWithCustomers":"1.0","CurrentReceivablesFromContractsWithCustomers":"1.0"}real[] | ∑ | |
| Revenue from contracts with customers, operating | ||
| Impairment loss on receivables or contract assets arising from contracts with customers, operating | ||
| other | ||
| Disclosure of disaggregation of revenue from contracts with customers | ||
| Disclosure of disaggregation of revenue from contracts with customers | ||
| Products and services | ||
| Products and services | other | |
| Geographical areas | other | |
| Markets of customers | ||
| Markets of customers | other | |
| Types of customers | ||
| other | ||
| Government customers | other | |
| Non-government customers | other | |
| Types of contracts | ||
| Types of contracts | other | |
| other | ||
| Time-and-materials contracts | other | |
| Contract duration | ||
| Contract duration | other | |
| Short-term contracts | other | |
| other | ||
| Timing of transfer of goods or services | ||
| Timing of transfer of goods or services | other | |
| Goods or services transferred at point in time | other | |
| Goods or services transferred over time | other | |
| Sales channels | other | |
| Goods sold directly to consumers | other | |
| Goods sold through intermediaries | other | |
| Segments | ||
| other | ||
| Reportable segments | other | |
| All other segments | other | |
| Disclosure of disaggregation of revenue from contracts with customers | ||
| Revenue from contracts with customers, operating | ||
| other | ||
| Total contract assets{"NoncurrentContractAssets":"1.0","CurrentContractAssets":"1.0"}real[] | ∑ |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Contract assets | ||
| Non-current contract assets | ||
| Current contract assets | ||
| Total contract assets{"NoncurrentContractAssets":"1.0","CurrentContractAssets":"1.0"}real[] | ∑ | |
| Non-current contract liabilities | ||
| Current contract liabilities | ||
| Total contract liabilities{"NoncurrentContractLiabilities":"1.0","CurrentContractLiabilities":"1.0"}real[] | ∑ | |
| Receivables from contracts with customers | ||
| Current receivables from contracts with customers | ||
| Total receivables from contracts with customers{"NoncurrentReceivablesFromContractsWithCustomers":"1.0","CurrentReceivablesFromContractsWithCustomers":"1.0"}real[] | ∑ | |
| Revenue from contracts with customers, operating | ||
| Impairment loss on receivables or contract assets arising from contracts with customers, operating | ||
| other | ||
| Disclosure of disaggregation of revenue from contracts with customers | ||
| Disclosure of disaggregation of revenue from contracts with customers | ||
| Products and services | ||
| Products and services | other | |
| Geographical areas | other | |
| Markets of customers | ||
| Markets of customers | other | |
| Types of customers | ||
| other | ||
| Government customers | other | |
| Non-government customers | other | |
| Types of contracts | ||
| Types of contracts | other | |
| other | ||
| Time-and-materials contracts | other | |
| Contract duration | ||
| Contract duration | other | |
| Short-term contracts | other | |
| other | ||
| Timing of transfer of goods or services | ||
| Timing of transfer of goods or services | other | |
| Goods or services transferred at point in time | other | |
| Goods or services transferred over time | other | |
| Sales channels | other | |
| Goods sold directly to consumers | other | |
| Goods sold through intermediaries | other | |
| Segments | ||
| other | ||
| Reportable segments | other | |
| All other segments | other | |
| Disclosure of disaggregation of revenue from contracts with customers | ||
| Revenue from contracts with customers, operating | ||
| other | ||
| Total contract assets{"NoncurrentContractAssets":"1.0","CurrentContractAssets":"1.0"}real[] | ∑ | |
| Total contract liabilities{"NoncurrentContractLiabilities":"1.0","CurrentContractLiabilities":"1.0"}real[] | ∑ | |
| Total receivables from contracts with customers{"NoncurrentReceivablesFromContractsWithCustomers":"1.0","CurrentReceivablesFromContractsWithCustomers":"1.0"}real[] | ∑ |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Revenue that was included in contract liability balance at beginning of period, operating | ||
| Revenue from performance obligations satisfied or partially satisfied in previous periods, operating | ||
| Explanation of effect that timing of satisfaction of performance obligations and typical timing of payment have on contract assets and contract liabilities | other | |
| Explanation of significant changes in contract assets and contract liabilities | other | |
| Increase (decrease) through cumulative catch-up adjustments to revenue, contract assets | ||
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract assets | ||
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in estimate of transaction price, contract assets | ||
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract assets | ||
| Decrease through right to consideration becoming unconditional, contract assets | ||
| Increase through business combinations, contract liabilities | ||
| Increase (decrease) through cumulative catch-up adjustments to revenue, contract liabilities | ||
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from change in measure of progress, contract liabilities | ||
| Increase (decrease) through cumulative catch-up adjustments to revenue arising from contract modification, contract liabilities | ||
| Decrease through performance obligation being satisfied, contract liabilities | ||
| Disclosure of performance obligations | other | |
| Disclosure of performance obligations | ||
| Performance obligations | ||
| Performance obligations | other | |
| Performance obligations satisfied over time | other | |
| Performance obligations satisfied at point in time | other | |
| Disclosure of transaction price allocated to remaining performance obligations | other | |
| Disclosure of transaction price allocated to remaining performance obligations | ||
| Disclosure of transaction price allocated to remaining performance obligations | ||
| Maturity | ||
| other | ||
| Disclosure of transaction price allocated to remaining performance obligations | ||
| Transaction price allocated to remaining performance obligations | ||
| Explanation of whether practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations | ||
| Practical expedient is applied for disclosure of transaction price allocated to remaining performance obligations | other | |
| Not all consideration from contracts with customers is included in disclosure of transaction price allocated to remaining performance obligations | other | |
| Description of judgements, and changes in judgements, that significantly affect determination of amount and timing of revenue from contracts with customers | ||
| Disclosure of information about methods, inputs and assumptions used for determining transaction price | other | |
| Disclosure of information about methods, inputs and assumptions used for assessing whether estimate of variable consideration is constrained | other | |
| other | ||
| Disclosure of information about methods, inputs and assumptions used for measuring obligations for returns, refunds and other similar obligations | other | |
| Disclosure of assets recognised from costs to obtain or fulfil contracts with customers | other | |
| Disclosure of assets recognised from costs to obtain or fulfil contracts with customers | ||
| Disclosure of assets recognised from costs to obtain or fulfil contracts with customers | ||
| Categories of assets recognised from costs to obtain or fulfil contracts with customers | other | |
| Costs to obtain contracts with customers | other | |
| Pre-contract costs | other | |
| Setup costs | other | |
| Assets recognised from costs to obtain or fulfil contracts with customers | ||
| Amortisation, assets recognised from costs incurred to obtain or fulfil contracts with customers, operating | ||
| Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers, operating | ||
| Statement that practical expedient about existence of significant financing component has been used | ||
| other | ||
| Statement that practical expedient about incremental costs of obtaining contract has been used | ||
| Practical expedient about incremental costs of obtaining contract has been used | other |
Explanation of how timing of satisfaction of performance obligations relates to typical timing of payment
Disclosure of performance obligations
Disclosure of performance obligations
Disclosure of performance obligations
Description of when entity typically satisfies performance obligations
Description of significant payment terms in contracts with customers
Description of nature of goods or services that entity has promised to transfer
Description of performance obligations to arrange for another party to transfer goods or services
Description of obligations for returns, refunds and other similar obligations
Description of types of warranties and related obligations
Description of methods used to recognise revenue from contracts with customers
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
Description of significant judgements made in evaluating when customer obtains control of promised goods or services
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
Description of practical expedients used when applying IFRS 15 retrospectively
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
Disclosure of performance obligations
Disclosure of performance obligations
Disclosure of performance obligations
Description of when entity typically satisfies performance obligations
Description of significant payment terms in contracts with customers
Description of nature of goods or services that entity has promised to transfer
Description of performance obligations to arrange for another party to transfer goods or services
Description of obligations for returns, refunds and other similar obligations
Description of types of warranties and related obligations
Description of methods used to recognise revenue from contracts with customers
Explanation of why methods used to recognise revenue provide faithful depiction of transfer of goods or services
Description of significant judgements made in evaluating when customer obtains control of promised goods or services
Explanation of when entity expects to recognise transaction price allocated to remaining performance obligations as revenue
Description of judgements made in determining amount of costs to obtain or fulfil contracts with customers
Description of method used to determine amortisation of assets recognised from costs to obtain or fulfil contracts with customers
Description of practical expedients used when applying IFRS 15 retrospectively
Qualitative assessment of estimated effect of practical expedients used when applying IFRS 15 retrospectively
Explanation of reasons for significant changes in financial statement line items due to application of IFRS 15
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