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IFRS Disclosure Guide
◄ 56. Notes - Members' shares in co-operative entities and similar instruments | Contents | 58. Notes - Additional information ►
57. Notes - Operating segments
Disclosure of entity's operating segments
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of operating segments | other | |
| Disclosure of operating segments | ||
| Disclosure of operating segments | ||
| Segment consolidation items | ||
| other | ||
| Operating segments | other | |
| Material reconciling items | other | |
| Elimination of intersegment amounts | other | |
| Unallocated amounts | other | |
| Segments | other | |
| Reportable segments | other | |
| All other segments | other | |
| Disclosure of operating segments | ||
| Interest income | ||
| Interest expense | ||
| Interest income (expense), operating | ||
| Depreciation and amortisation expense | ||
| Income tax expense (income), income taxes | ||
| Other material non-cash items | ||
| Profit (loss) before income taxes | ||
| Profit (loss) from continuing operations | ||
| Assets | ||
| Investments accounted for using equity method | ||
| Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts | ||
| Liabilities | ||
| 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) financing activities | ||
| Disclosure of products and services | other | |
| Disclosure of products and services | ||
| Disclosure of products and services | ||
| Products and services | other | |
| Disclosure of products and services | ||
| Revenue, operating | ||
| Disclosure of geographical areas | other | |
| Disclosure of geographical areas | ||
| Geographical areas | ||
| Geographical areas | other | |
| Country of domicile | other | |
| other | ||
| Disclosure of geographical areas | ||
| Revenue, operating | ||
| Non-current assets other than financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts | ||
| Disclosure of major customers | other | |
| Disclosure of major customers | ||
| Major customers | ||
| Major customers | other | |
| Government | other | |
| Revenue, operating | ||
| Percentage of entity's revenue | other | |
| 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 | |
| Geographical information about revenues from external customers and non-current assets is not reported | other |
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
Disclosure of operating segments
Disclosure of operating segments
Disclosure of operating segments
Description of material reconciling items
Disclosure of major customers
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 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
Disclosure of operating segments
Disclosure of operating segments
Description of material reconciling items
Disclosure of major customers
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
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