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
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 amountnone | Classes of assetsnone | ||||||||||||||||||||||||||
| Gross carrying amountnone | Accumulated depreciation, amortisation and impairmentnone | Property, plant and equipmentnone | Intangible assets other than goodwillnone | Other assetsnone | |||||||||||||||||||||||
| Accumulated depreciation and amortisationnone | Accumulated impairmentnone | Land and buildingshybrid | Machineryhybrid | Vehicleshybrid | Fixtures and fittingshybrid | Office equipmenthybrid | Computer equipmenthybrid | Communication and network equipmenthybrid | Network infrastructurehybrid | Bearer plantshybrid | Mining assetshybrid | Oil and gas assetshybrid | Power generating assetshybrid | Construction in progresshybrid | Owner-occupied property measured using investment property fair value modelhybrid | Other property, plant and equipmenthybrid | Total 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"] | ||||||||||
| Landnet | Buildingsnet | Total for Land and buildings{"LandMember":"1.0","BuildingsMember":"1.0"}net[] | Shipsnet | Aircraftnet | Motor vehiclesnet | Total for Vehicles{"ShipsMember":"1.0","AircraftMember":"1.0","MotorVehiclesMember":"1.0"}net[] | Mining propertyfiction_totals | Total 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 | |||||||||||||||||||||||||||
| other | other | other | other | other | LandAndBuildingsMember_1t∑other | other | other | other | other | VehiclesMember_1t∑other | other | other | other | other | other | other | other | MiningAssetsMember_1t∑other | other | other | other | other | other | PropertyPlantAndEquipmentMember_1t∑other | other | other | |
| 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
| Year 2025 | 31.12.2025 | |
|---|---|---|
| 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 exemption | other | |
| 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 pandemic | other | |
| 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 lease | other | |
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
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 yearnone | Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later 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 yearnone | Later than one year and not later than two yearsnone | Later than two years and not later than three yearsnone | Later than three years and not later than four yearsnone | Later than four years and not later than five yearsnone | Later than five yearsnone | |
| At 31.12.2025: | ||||||
| Undiscounted operating lease payments to be received | ||||||
| Year 2025 | 31.12.2025 | |
|---|---|---|
| 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 16 | other |
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
Statement that lessee uses practical expedients when applying IFRS 16 retrospectively to leases classified as operating leases applying IAS 17
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