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IFRS Disclosure Guide

26. Notes - Property, plant and equipment

Disclosure of property, plant and equipment


Disclosure of detailed information about property, plant and equipment
 
Classes of property, plant and equipmentnoneProperty, plant and equipment by operating lease statusnoneCarrying amount, accumulated depreciation, amortisation and impairment and gross carrying amountnone
Land and buildingsnetMachinerynetVehiclesnetFixtures and fittingsnetOffice equipmentnetComputer equipmentnetCommunication and network equipmentnetNetwork infrastructurenetBearer plantsnetTangible exploration and evaluation assetsnetMining assetsnetOil and gas assetsnetPower generating assetsnetLeasehold improvementsnetProperty, plant and equipment under operating leasesnetConstruction in progressnetOther property, plant and equipmentnetTotal for Property, plant and equipment{"LandAndBuildingsMember":"1","MachineryMember":"1","VehiclesMember":"1","FixturesAndFittingsMember":"1","OfficeEquipmentMember":"1","ComputerEquipmentMember":1,"CommunicationAndNetworkEquipmentMember":1,"NetworkInfrastructureMember":1,"BearerPlantsMember":"1","TangibleExplorationAndEvaluationAssetsMember":"1","MiningAssetsMember":"1","OilAndGasAssetsMember":"1","PowerGeneratingAssetsMember":1,"LeaseholdImprovementsMember":1,"PropertyPlantAndEquipmentUnderOperatingLeasesMember":1,"ConstructionInProgressMember":"1","OtherPropertyPlantAndEquipmentMember":"1"}net["LandAndBuildingsMember","VehiclesMember","MiningAssetsMember"]Property, plant and equipment subject to operating leasesnoneProperty, plant and equipment not subject to operating leasesnoneGross carrying amountnoneAccumulated depreciation, amortisation and impairmentnone
LandnetBuildingsnetTotal for Land and buildings{"LandMember":"1","BuildingsMember":"1"}net[]ShipsnetAircraftnetMotor vehiclesnetTotal for Vehicles{"ShipsMember":"1","AircraftMember":"1","MotorVehiclesMember":"1"}net["AircraftMember"]Mining propertyfiction_totalsTotal for Mining assets{"MiningPropertyMember":1}fiction_totals[]Accumulated depreciation and amortisationnoneAccumulated impairmentnone
Aircraft under finance leasefiction_totalsOwned aircraftfiction_totalsTotal for Aircraft{"AircraftUnderFinanceLeaseMember":1,"OwnedAircraftMember":1}fiction_totals[]
For the year 2017: 
Reconciliation of changes in property, plant and equipment 
Changes in property, plant and equipment 
Additions other than through business combinations, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Acquisitions through business combinations, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Increase (decrease) through net exchange differences, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Depreciation, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Impairment loss recognised in profit or loss, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Reversal of impairment loss recognised in profit or loss, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Revaluation increase (decrease), property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Impairment loss recognised in other comprehensive income, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Reversal of impairment loss recognised in other comprehensive income, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Increase (decrease) through transfers and other changes, property, plant and equipment 
Increase (decrease) through transfers, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Increase (decrease) through transfers from (to) investment property, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Increase (decrease) through transfers from construction in progress, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Increase (decrease) through other changes, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Total increase (decrease) through transfers and other changes, property, plant and equipment{"IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment":"1","IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment":"1"}real[]                               
Disposals and retirements, property, plant and equipment 
Disposals, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Retirements, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Disposals and retirements, property, plant and equipment{"DisposalsPropertyPlantAndEquipment":"1","RetirementsPropertyPlantAndEquipment":"1"}real[]                               
Decrease through classified as held for sale, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Decrease through loss of control of subsidiary, property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Total increase (decrease) in property, plant and equipment{"AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment":"1","AcquisitionsThroughBusinessCombinationsPropertyPlantAndEquipment":"1","IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment":"1","DepreciationPropertyPlantAndEquipment":"-1","ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"-1","ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"1","RevaluationIncreaseDecreasePropertyPlantAndEquipment":"1","ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment":"-1","ReversalOfImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment":"1","IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment":"1","DisposalsAndRetirementsPropertyPlantAndEquipment":"-1","DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment":"-1","DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment":"-1"}real["IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment","DisposalsAndRetirementsPropertyPlantAndEquipment"]                               
At 31.12.2017: 
Property, plant and equipment  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Additional information 
Property, plant and equipment, expenditures recognised in course of its construction  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Property, plant and equipment, temporarily idle  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Property, plant and equipment, gross carrying amount of fully depreciated assets still in use  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Property, plant and equipment, assets retired from active use and not classified as held for sale  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Property, plant and equipment, revaluation 
Property, plant and equipment, revalued assets  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Property, plant and equipment, revalued assets, at cost  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      
Property, plant and equipment, revaluation surplus  LandAndBuildingsMember_1t    AircraftMember_1t   VehiclesMember_1t         MiningAssetsMember_1t       PropertyPlantAndEquipmentMember_1t      

Classes of property, plant and equipment & Property, plant and equipment by operating lease status & Carrying amount, accumulated depreciation, amortisation and impairment and gross carrying amount:
  • Measurement bases, property, plant and equipment
  • Depreciation method, property, plant and equipment
  • Useful lives or depreciation rates, property, plant and equipment
  • Effective dates of revaluation, property, plant and equipment
  • Explanation of involvement of independent valuer in revaluation, property, plant and equipment
  • Property, plant and equipment, revaluation
    • Description of restrictions on distribution of revaluation surplus to shareholders, property, plant and equipment

 Year 201731.12.2017
Property, plant and equipment, restrictions on title  
Property, plant and equipment, pledged as security  
Contractual commitments for acquisition of property, plant and equipment  
Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up  
Fair value of property, plant and equipment materially different from carrying amount  
Description of existence of restrictions on title, property, plant and equipment
Identification of unadjusted comparative information
Statement that unadjusted comparative information has been prepared on different basis
Explanation of basis of preparation of unadjusted comparative information

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