IFRS Disclosure Guide

42. Notes - Leases

Disclosure of leases

 31.12.2025
Presentation of leases for lessee 
Right-of-use assets 
Lease liabilities 
Current lease liabilities 
 
Total lease liabilities{"CurrentLeaseLiabilities":"1.0","NoncurrentLeaseLiabilities":"1.0"}real[] 
Presentation of leases for lessee
Description of line items in statement of financial position which include right-of-use assets
Description of line items in statement of financial position which include lease liabilities
Description of cross-reference to disclosures about leases

Disclosure of quantitative information about leases for lessee


Disclosure of quantitative information about right-of-use assets
 
Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnoneClasses of assetsnone
Gross carrying amountnoneAccumulated depreciation, amortisation and impairmentnoneProperty, plant and equipmentnoneIntangible assets other than goodwillnoneOther assetsnone
Accumulated depreciation and amortisationnoneAccumulated impairmentnoneLand and buildingshybridMachineryhybridVehicleshybridFixtures and fittingshybridOffice equipmenthybridComputer equipmenthybridCommunication and network equipmenthybridNetwork infrastructurehybridBearer plantshybridMining assetshybridOil and gas assetshybridPower generating assetshybridConstruction in progresshybridOwner-occupied property measured using investment property fair value modelhybridOther property, plant and equipmenthybridTotal for Property, plant and equipment{"LandAndBuildingsMember":"1.0","MachineryMember":"1.0","VehiclesMember":"1.0","FixturesAndFittingsMember":"1.0","OfficeEquipmentMember":"1.0","ComputerEquipmentMember":1,"CommunicationAndNetworkEquipmentMember":1,"NetworkInfrastructureMember":1,"BearerPlantsMember":"1.0","MiningAssetsMember":"1.0","OilAndGasAssetsMember":"1.0","PowerGeneratingAssetsMember":1,"ConstructionInProgressMember":"1.0","OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModelMember":"1.0","OtherPropertyPlantAndEquipmentMember":"1.0"}hybrid["LandAndBuildingsMember","VehiclesMember","MiningAssetsMember"]
LandnetBuildingsnetTotal 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: 
Reconciliation of changes in right-of-use assets 
Changes in right-of-use assets 
Increase (decrease) through net exchange differences, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Depreciation, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Reversal of impairment loss recognised in profit or loss, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Impairment loss recognised in other comprehensive income, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Reversal of impairment loss recognised in other comprehensive income, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Additions to right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Acquisitions through business combinations, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Increase (decrease) through transfers and other changes, right-of-use assets 
Increase (decrease) through transfers, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Increase (decrease) through other changes, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
{"IncreaseDecreaseThroughTransfersRightofuseAssets":"1.0","IncreaseDecreaseThroughOtherChangesRightofuseAssets":"1.0"}real[]                           
Disposals and retirements, right-of-use assets 
Disposals, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Retirements, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Disposals and retirements, right-of-use assets{"DisposalsRightofuseAssets":"1.0","RetirementsRightofuseAssets":"1.0"}real[]                           
     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Decrease through loss of control of subsidiary, right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Total increase (decrease) in right-of-use assets{"AdditionsOtherThanThroughBusinessCombinationsRightofuseAssets":"1.0","AcquisitionsThroughBusinessCombinationsRightofuseAssets":"1.0","IncreaseDecreaseThroughNetExchangeDifferencesRightofuseAssets":"1.0","ImpairmentLossRecognisedInProfitOrLossRightofuseAssets":"-1.0","ReversalOfImpairmentLossRecognisedInProfitOrLossRightofuseAssets":"1.0","ImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets":"-1.0","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomeRightofuseAssets":"1.0","IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets":"1.0","DecreaseThroughClassifiedAsHeldForSaleRightofuseAssets":"-1.0","DecreaseThroughLossOfControlOfSubsidiaryRightofuseAssets":"-1.0","DepreciationRightofuseAssets":"-1.0","DisposalsAndRetirementsRightofuseAssets":"-1.0"}real["IncreaseDecreaseThroughTransfersAndOtherChangesRightofuseAssets","DisposalsAndRetirementsRightofuseAssets"]                           
At 31.12.2025: 
Right-of-use assets     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
For the year 2025: 
Explanation of involvement of independent valuer in revaluation, right-of-use assets 
otherotherotherotherotherLandAndBuildingsMember_1totherotherotherotherotherVehiclesMember_1totherotherotherotherotherotherotherotherMiningAssetsMember_1totherotherotherotherotherotherPropertyPlantAndEquipmentMember_1totherotherother
At 31.12.2025: 
Right-of-use assets, revalued assets, at cost     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
Right-of-use assets, revaluation surplus     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   
For the year 2025: 
Right-of-use assets, increase (decrease) in revaluation surplus     LandAndBuildingsMember_1t     VehiclesMember_1t        MiningAssetsMember_1t      PropertyPlantAndEquipmentMember_1t   

Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount & Classes of assets:
  • Effective date of revaluation, right-of-use assets
  • Description of restrictions on distribution of revaluation surplus to shareholders, right-of-use assets

 Year 202531.12.2025
Interest expense on lease liabilities  
Expense relating to short-term leases for which recognition exemption has been used  
Expense relating to leases of low-value assets for which recognition exemption has been used  
Expense relating to variable lease payments not included in measurement of lease liabilities  
  
Cash outflow for leases  
Additions to right-of-use assets  
Additions other than through business combinations, right-of-use assets  
Acquisitions through business combinations, right-of-use assets  
  
Lease commitments for short-term leases for which recognition exemption has been used  
Statement that lessee accounts for short-term leases using recognition exemption  
Lessee accounts for short-term leases using recognition exemptionother 
Statement that lessee accounts for leases of low-value assets using recognition exemption  
other 
Disclosure of information about nature of contracts to which lessee applied practical expedient in paragraph 46A of IFRS 16 if it is not applied to all rent concessions occurring as direct consequence of covid-19 pandemicother 
Amount recognised in profit or loss for reporting period to reflect changes in lease payments that arise from rent concessions occurring as direct consequence of covid-19 pandemic to which lessee applied practical expedient in paragraph 46A of IFRS 16  
Disclosure of quantitative information about leases for lessor  
Selling profit (loss) on finance leases  
  
Income relating to variable lease payments not included in measurement of net investment in finance lease  
Operating lease income  
Income relating to variable lease payments for operating leases that do not depend on index or rate  
Explanation of significant changes in net investment in finance leaseother 
  
Disclosure of additional information about leasing activities for lessee
Information about nature of lessee's leasing activities
Information about potential exposure to future cash outflows not reflected in measurement of lease liability
Information about lessee's exposure arising from variable lease payments
Information about lessee's exposure arising from extension options and termination options
Information about lessee's exposure arising from residual value guarantees
Information about exposure arising from leases not yet commenced to which lessee is committed
Information about restrictions or covenants imposed by leases on lessee
Information about sale and leaseback transactions
Statement that lessee applied practical expedient in paragraph 46A of IFRS 16 to all rent concessions occurring as direct consequence of covid-19 pandemic that meet conditions in paragraph 46B of IFRS 16
Disclosure of additional information about leasing activities for lessor
Information about nature of lessor's leasing activities
Information about how lessor manages risk associated with rights it retains in underlying assets
Information about risk management strategy for rights that lessor retains in underlying assets

Disclosure of maturity analysis of finance lease payments receivable
 
Maturitynone
Not later than one yearnoneLater than one year and not later than two yearsnoneLater than two years and not later than three yearsnoneLater than three years and not later than four yearsnoneLater than four years and not later than five yearsnoneLater than five yearsnone
At 31.12.2025: 
Undiscounted finance lease payments to be received      
 31.12.2025
Reconciliation of undiscounted lease payments to net investment in finance lease 
Undiscounted finance lease payments to be received 
Unearned finance income relating to finance lease payments receivable 
Discounted unguaranteed residual value of assets subject to finance lease 
{"UndiscountedFinanceLeasePaymentsToBeReceived":"1.0","UnearnedFinanceIncomeRelatingToFinanceLeasePaymentsReceivable":"-1.0","DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease":"1.0"}real[] 

Disclosure of maturity analysis of operating lease payments
 
Maturitynone
Not later than one yearnoneLater than one year and not later than two yearsnoneLater than two years and not later than three yearsnoneLater than three years and not later than four yearsnoneLater than four years and not later than five yearsnoneLater than five yearsnone
At 31.12.2025: 
Undiscounted operating lease payments to be received      
 Year 202531.12.2025
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16 other
Explanation of difference between operating lease commitments disclosed applying IAS 17 and lease liabilities recognised at date of initial application of IFRS 16other 
Statement that entity has chosen practical expedient when assessing whether contract is, or contains, lease at date of initial application of IFRS 16
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17

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