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IFRS Disclosure Guide

13. Notes - Analysis of income and expense

Analysis of income and expense


Revenue

 Year 2017
Revenue from sale of goods 
Revenue from sale of copper 
Revenue from sale of gold 
Revenue from sale of silver 
Revenue from sale of oil and gas products 
Revenue from sale of crude oil 
Revenue from sale of natural gas 
Revenue from sale of petroleum and petrochemical products 
Revenue from sale of telecommunication equipment 
Revenue from rendering of services 
Revenue from rendering of telecommunication services 
Revenue from rendering of telephone services 
Revenue from rendering of land line telephone services 
Revenue from rendering of mobile telephone services 
Revenue from rendering of internet and data services 
Revenue from rendering of internet services 
Revenue from rendering of data services 
Total revenue from rendering of internet and data services{"RevenueFromRenderingOfInternetServices":"1","RevenueFromRenderingOfDataServices":"1"}real[] 
Revenue from rendering of interconnection services 
Revenue from rendering of other telecommunication services 
Total revenue from rendering of telecommunication services{"RevenueFromRenderingOfTelephoneServices":"1","RevenueFromRenderingOfInternetAndDataServices":"1","RevenueFromRenderingOfInterconnectionServices":"1","RevenueFromRenderingOfOtherTelecommunicationServices":"1"}real["RevenueFromRenderingOfInternetAndDataServices"] 
Revenue from rendering of transport services 
Revenue from rendering of passenger transport services 
Revenue from rendering of cargo and mail transport services 
Revenue from construction contracts 
Royalty income 
Licence fee income 
Interest income 
Interest income on available-for-sale financial assets 
Interest income on cash and bank balances at central banks 
Interest income on cash and cash equivalents 
Interest income on debt instruments held 
Interest income on deposits 
Interest income on financial assets designated at fair value through profit or loss 
Interest income on financial assets held for trading 
Interest income on held-to-maturity investments 
Interest income on loans and advances to banks 
Interest income on loans and advances to customers 
Interest income on loans and receivables 
Interest income on other financial assets 
Interest income on reverse repurchase agreements and cash collateral on securities borrowed 
Dividend income 
Other revenue 
Total revenue{"RevenueFromSaleOfGoods":"1","RevenueFromRenderingOfServices":"1","RevenueFromConstructionContracts":"1","RevenueFromRoyalties":"1","LicenceFeeIncome":"1","RevenueFromInterest":"1","RevenueFromDividends":"1","OtherRevenue":"1"}real[] 

Revenue arising from exchanges of goods or services

 Year 2017
Revenue arising from exchanges of goods or services, sale of goods 
Revenue arising from exchanges of goods or services, rendering of services 
Revenue arising from exchanges of goods or services, construction contracts 
Income arising from exchanges of goods or services, royalties 
Income arising from exchanges of goods or services, interest 
Income arising from exchanges of goods or services, dividends 
Revenue arising from exchanges of goods or services, other revenue 
Total revenue arising from exchanges of goods or services{"RevenueArisingFromExchangesOfGoodsOrServicesSaleOfGoods":"1","RevenueArisingFromExchangesOfGoodsOrServicesRenderingOfServices":"1","RevenueArisingFromExchangesOfGoodsOrServicesConstructionContracts":"1","RevenueArisingFromExchangesOfGoodsOrServicesRoyalties":"1","RevenueArisingFromExchangesOfGoodsOrServicesInterest":"1","RevenueArisingFromExchangesOfGoodsOrServicesDividends":"1","RevenueArisingFromExchangesOfGoodsOrServicesOtherRevenue":"1"}real[] 

Material income and expense

 Year 2017
Write-downs (reversals of write-downs) of inventories 
Inventory write-down 
Reversal of inventory write-down 
Write-downs (reversals of write-downs) of inventories{"InventoryWritedown2011":"1","ReversalOfInventoryWritedown":"-1"}real[] 
Write-downs (reversals of write-downs) of property, plant and equipment 
Impairment loss recognised in profit or loss, property, plant and equipment 
Reversal of impairment loss recognised in profit or loss, property, plant and equipment 
Write-downs (reversals of write-downs) of property, plant and equipment{"ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"1","ReversalOfImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment":"-1"}real[] 
Impairment loss (reversal of impairment loss) on trade receivables 
Impairment loss recognised in profit or loss, trade receivables 
Reversal of impairment loss recognised in profit or loss, trade receivables 
Impairment loss (reversal of impairment loss) recognised in profit or loss, trade receivables{"ImpairmentLossRecognisedInProfitOrLossTradeReceivables":"1","ReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables":"-1"}real[] 
Expense of restructuring activities 
Reversal of provisions for cost of restructuring 
Gains (losses) on disposals of non-current assets 
Gains on disposals of non-current assets 
Losses on disposals of non-current assets 
Gains (losses) on disposals of non-current assets{"GainsOnDisposalsOfNoncurrentAssets":"1","LossesOnDisposalsOfNoncurrentAssets":"-1"}real[] 
Gains (losses) on disposals of property, plant and equipment 
Gains on disposals of property, plant and equipment 
Losses on disposals of property, plant and equipment 
Gains (losses) on disposals of property, plant and equipment{"GainsOnDisposalsOfPropertyPlantAndEquipment":"1","LossesOnDisposalsOfPropertyPlantAndEquipment":"-1"}real[] 
Gains (losses) on disposals of investment properties 
Gains on disposals of investment properties 
Losses on disposals of investment properties 
Gains (losses) on disposals of investment properties{"GainsOnDisposalsOfInvestmentProperties":"1","LossesOnDisposalsOfInvestmentProperties":"-1"}real[] 
Gains (losses) on disposals of investments 
Gains on disposals of investments 
Losses on disposals of investments 
Gains (losses) on disposals of investments{"GainsOnDisposalsOfInvestments":"1","LossesOnDisposalsOfInvestments":"-1"}real[] 
Gains (losses) on disposals of other non-current assets 
Gain (loss) arising from difference between carrying amount of financial liability extinguished and consideration paid 
Expense (income) on discontinued operations 
Gains (losses) on litigation settlements 
Gains on litigation settlements 
Losses on litigation settlements 
Gains (losses) on litigation settlements{"GainsOnLitigationSettlements":"1","LossesOnLitigationSettlements":"-1"}real[] 
Other reversals of provisions 
Income from continuing operations attributable to owners of parent 
Income from discontinued operations attributable to owners of parent 
Profit (loss) from continuing operations attributable to non-controlling interests 
Profit (loss) from discontinued operations attributable to non-controlling interests 
Dividends classified as expense 
Royalty expense 
Research and development expense 
Investment income 
Finance income (cost) 
Other finance income (cost) 
Other finance income 
Other finance cost 
Interest expense 
Interest expense on bank loans and overdrafts 
Interest expense on bonds 
Interest expense on borrowings 
Interest expense on debt instruments issued 
Interest expense on deposits from banks 
Interest expense on deposits from customers 
Interest expense on liabilities due to central banks 
Interest expense on finance leases 
Interest expense on financial liabilities designated at fair value through profit or loss 
Interest expense on financial liabilities held for trading 
Interest expense on other financial liabilities 
Interest expense on repurchase agreements and cash collateral on securities lent 
Expense due to unwinding of discount on provisions 
Repairs and maintenance expense 
Fuel and energy expense 
Fuel expense 
Energy expense 
Total fuel and energy expense{"FuelExpense":"1","EnergyExpense":"1"}real[] 
Other operating income (expense) 
Miscellaneous other operating income 
Miscellaneous other operating expense 
Selling, general and administrative expense 
Distribution and administrative expense 
Directors' remuneration expense 
Revenue and other operating income 
Rental income 
Rental expense 
Property service charge income (expense) 
Property service charge income 
Property service charge expense 
Property service charge income (expense){"PropertyServiceChargeIncome":"1","PropertyServiceChargeExpense":"-1"}real[] 
Property development and project management income 
Property development and project management expense 
Property management expense 
Income from reimbursements under insurance policies 
Income from fines and penalties 
Operating expense 
Operating expense excluding cost of sales 
Sales and marketing expense 
Gains (losses) on change in fair value of derivatives 
Gains on change in fair value of derivatives 
Losses on change in fair value of derivatives 
Gains (losses) on change in fair value of derivatives{"GainsOnChangeInFairValueOfDerivatives":"1","LossesOnChangeInFairValueOfDerivatives":"-1"}real[] 
Fee and commission income (expense) 
Fee and commission income 
Brokerage fee income 
Portfolio and other management fee income 
Credit-related fee and commission income 
Other fee and commission income 
Total fee and commission income{"BrokerageFeeIncome":"1","PortfolioAndOtherManagementFeeIncome":"1","CreditrelatedFeeAndCommissionIncome":"1","OtherFeeAndCommissionIncome":"1"}real[] 
Fee and commission expense 
Brokerage fee expense 
Other fee and commission expense 
Fee and commission expense{"BrokerageFeeExpense":"1","OtherFeeAndCommissionExpense":"1"}real[] 
Fee and commission income (expense){"FeeAndCommissionIncome":"1","FeeAndCommissionExpense":"-1"}real["FeeAndCommissionIncome","FeeAndCommissionExpense"] 
Trading income (expense) 
Trading income (expense) on debt instruments 
Trading income (expense) on equity instruments 
Trading income (expense) on derivative financial instruments 
Trading income (expense) on foreign exchange contracts 
Other trading income (expense) 
Total trading income (expense){"TradingIncomeExpenseOnDebtInstruments":"1","TradingIncomeExpenseOnEquityInstruments":"1","TradingIncomeExpenseOnDerivativeFinancialInstruments":"1","OtherTradingIncomeExpense":"1"}real[] 
Net earned premium 
Claims and benefits paid, net of reinsurance recoveries 
Increase (decrease) in provision for unearned premium 
Premiums written, net of reinsurance 
Increase (decrease) in insurance liabilities, net of reinsurance 
Acquisition and administration expense related to insurance contracts 

Expenses by nature

 Year 2017
Raw materials and consumables used 
Services expense 
Insurance expense 
Professional fees expense 
Transportation expense 
Bank and similar charges 
Classes of employee benefits expense 
Short-term employee benefits expense 
Wages and salaries 
Social security contributions 
Other short-term employee benefits 
Total short-term employee benefits expense{"WagesAndSalaries":"1","SocialSecurityContributions":"1","OtherShorttermEmployeeBenefits":"1"}real[] 
Post-employment benefit expense, defined contribution plans 
Post-employment benefit expense, defined benefit plans 
Termination benefits expense 
Other long-term employee benefits 
Other employee expense 
Total employee benefits expense{"ShorttermEmployeeBenefitsExpense":"1","PostemploymentBenefitExpenseDefinedContributionPlans":"1","PostemploymentBenefitExpenseDefinedBenefitPlans":"1","TerminationBenefitsExpense":"1","OtherLongtermBenefits":"1","OtherEmployeeExpense":"1"}real["ShorttermEmployeeBenefitsExpense"] 
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss 
Depreciation and amortisation expense 
Depreciation expense 
Amortisation expense 
Total depreciation and amortisation expense{"DepreciationExpense":"1","AmortisationExpense":"1"}real[] 
Impairment loss (reversal of impairment loss) recognised in profit or loss 
Total depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss{"DepreciationAndAmortisationExpense":"1","ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"1"}real["DepreciationAndAmortisationExpense"] 
Tax expense other than income tax expense 
Property tax expense 
Other expenses, by nature 
Total expenses, by nature{"RawMaterialsAndConsumablesUsed":"1","ServicesExpense":"1","EmployeeBenefitsExpense":"1","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss":"1","TaxExpenseOtherThanIncomeTaxExpense":"1","OtherExpenseByNature":"1"}real["EmployeeBenefitsExpense","DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss"] 

Earnings per share

 Year 2017
Basic and diluted earnings per share 
Basic and diluted earnings (loss) per share from continuing operationsperShare
Basic and diluted earnings (loss) per share from discontinued operationsperShare
Total basic and diluted earnings (loss) per share{"BasicAndDilutedEarningsLossPerShareFromContinuingOperations":"1","BasicAndDilutedEarningsLossPerShareFromDiscontinuedOperations":"1"}real[]perShare

Miscellaneous other comprehensive income

 Year 2017
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate 
Other comprehensive income, attributable to owners of parent 
Other comprehensive income, attributable to non-controlling interests 
Other individually immaterial components of other comprehensive income, net of tax 
Other individually immaterial components of other comprehensive income, before tax 
Income tax relating to other individually immaterial components of other comprehensive income 

Share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax

 Year 2017
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, net of tax 
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, net of tax 
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, net of tax{"ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossNetOfTax":"1","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax":"1"}real[] 

Share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax

 Year 2017
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss, before tax 
Share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss, before tax 
Total share of other comprehensive income of associates and joint ventures accounted for using equity method, before tax{"ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLossBeforeTax":"1","ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossBeforeTax":"1"}real[] 

Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method

 Year 2017
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will not be reclassified to profit or loss 
Income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method that will be reclassified to profit or loss 
Aggregated income tax relating to share of other comprehensive income of associates and joint ventures accounted for using equity method{"IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss":"1","IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLoss":"1"}real[] 

Income tax relating to components of other comprehensive income

 Year 2017
Income tax relating to components of other comprehensive income that will not be reclassified to profit or loss 
Income tax relating to components of other comprehensive income that will be reclassified to profit or loss 
Aggregated income tax relating to components of other comprehensive income{"IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLoss":"1","IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss":"1"}real[] 

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