IFRS Disclosure Guide
◄ 55. Notes - Members' shares in co-operative entities and similar instruments | Contents | 57. Notes - Additional information ►
56. Notes - Operating segments
Disclosure of entity's operating segments
Description of factors used to identify entity's reportable segments
Description of judgements made by management in applying aggregation criteria for operating segments
Description of types of products and services from which each reportable segment derives its revenues
Description of sources of revenue for all other segments
Description of basis of accounting for transactions between reportable segments
Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations
Description of nature of differences between measurements of reportable segments' assets and entity's assets
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities
Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss
Description of nature and effect of any asymmetrical allocations to reportable segments
Description of judgements made by management in applying aggregation criteria for operating segments
Description of types of products and services from which each reportable segment derives its revenues
Description of sources of revenue for all other segments
Description of basis of accounting for transactions between reportable segments
Description of nature of differences between measurements of reportable segments' profits or losses and entity's profit or loss before income tax expense or income and discontinued operations
Description of nature of differences between measurements of reportable segments' assets and entity's assets
Description of nature of differences between measurements of reportable segments' liabilities and entity's liabilities
Description of nature of changes from prior periods in measurement methods used to determine reported segment profit or loss and effect of those changes on measure of segment profit or loss
Description of nature and effect of any asymmetrical allocations to reportable segments
Disclosure of operating segments
| Segment consolidation itemsnone | Segmentsnone | ||||
| Operating segmentsnone | Material reconciling itemsnone | Reportable segmentsnone | All other segmentsnone | ||
| Elimination of intersegment amountsnone | Unallocated amountsnone | ||||
| For the year 2025: | |||||
| Revenue | |||||
| Interest income | |||||
| Interest expense | |||||
| Interest income (expense) | |||||
| Depreciation and amortisation expense | |||||
| Share of profit (loss) of associates and joint ventures accounted for using equity method | |||||
| Tax expense (income) | |||||
| Other material non-cash items | |||||
| Profit (loss) before tax | |||||
| Profit (loss) from continuing operations | |||||
| Profit (loss) | |||||
| At 31.12.2025: | |||||
| Assets | |||||
| Investments accounted for using equity method | |||||
| For the year 2025: | |||||
| Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts | |||||
| At 31.12.2025: | |||||
| Liabilities | |||||
| For the year 2025: | |||||
| Impairment loss recognised in profit or loss | |||||
| Reversal of impairment loss recognised in profit or loss | |||||
| Impairment loss recognised in other comprehensive income | |||||
| Reversal of impairment loss recognised in other comprehensive income | |||||
| Cash flows from (used in) operating activities | |||||
| Cash flows from (used in) investing activities | |||||
| Cash flows from (used in) financing activities | |||||
Segment consolidation items & Segments:
- Description of material reconciling items
Disclosure of products and services
| Products and servicesnone | |
| For the year 2025: | |
| Revenue |
Disclosure of geographical areas
| Geographical areasnone | ||
| Country of domicilenone | Foreign countriesnone | |
| For the year 2025: | ||
| Revenue | ||
| At 31.12.2025: | ||
| Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | ||
Disclosure of major customers
| Major customersnone | |
| Governmentnone | |
| For the year 2025: | |
| Revenue | |
| Percentage of entity's revenue | other |
| Year 2025 | |
|---|---|
| Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported | |
| Revenues from external customers for each product and service, or each group of similar products and services, are not reported | other |
| Explanation of why geographical information about revenues from external customers and non-current assets is not reported | |
| Geographical information about revenues from external customers and non-current assets is not reported | other |
Information about major customers
Description of basis for attributing revenues from external customers to individual countries
Explanation of interest income reported net of interest expense
Description of basis for attributing revenues from external customers to individual countries
Explanation of interest income reported net of interest expense
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!