IFRS Disclosure Guide
◄ 55. Notes - Members' shares in co-operative entities and similar instruments | Contents | 57. Notes - Additional information ►
57. 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 segmentstotal_for | Material reconciling itemsnone | Entity's total for segment consolidation items{"OperatingSegmentsMember":1,"EliminationOfIntersegmentAmountsMember":1,"UnallocatedAmountsMember":1}total_for[] | Reportable segmentsnone | All other segmentsnone | ||
| Elimination of intersegment amountstotal_for | Unallocated amountstotal_for | |||||
| For the year 2023: | ||||||
| Revenue | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Interest income | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Interest expense | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Interest income (expense) | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Depreciation and amortisation expense | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Share of profit (loss) of associates and joint ventures accounted for using equity method | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Tax expense (income) | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Other material non-cash items | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Profit (loss) before tax | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Profit (loss) from continuing operations | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Profit (loss) | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| At 31.12.2023: | ||||||
| Assets | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Investments accounted for using equity method | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| For the year 2023: | ||||||
| Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| At 31.12.2023: | ||||||
| Liabilities | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| For the year 2023: | ||||||
| Impairment loss recognised in profit or loss | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Reversal of impairment loss recognised in profit or loss | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Impairment loss recognised in other comprehensive income | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Reversal of impairment loss recognised in other comprehensive income | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Cash flows from (used in) operating activities | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Cash flows from (used in) investing activities | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
| Cash flows from (used in) financing activities | EntitysTotalForSegmentConsolidationItemsMember_1t∑ | |||||
Segment consolidation items & Segments:
- Description of material reconciling items
Disclosure of products and services
| Products and servicesnone | |
| For the year 2023: | |
| Revenue |
Disclosure of geographical areas
| Geographical areasnone | ||
| Country of domicilenone | Foreign countriesnone | |
| For the year 2023: | ||
| Revenue | ||
| At 31.12.2023: | ||
| 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 2023: | |
| Revenue | |
| Percentage of entity's revenue | X.X% |
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
Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported
Description of basis for attributing revenues from external customers to individual countries
Explanation of interest income reported net of interest expense
Explanation of why revenues from external customers for each product and service, or each group of similar products and services, are not reported
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