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!

IFRS Disclosure Guide

59. 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

Disclosure of operating segments
 
Segment consolidation itemsnoneSegmentsnone
Operating segmentsnoneMaterial reconciling itemsnoneReportable segmentsnoneAll other segmentsnone
Elimination of intersegment amountsnoneUnallocated amountsnone
For the year 2017: 
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), continuing operations     
Other material non-cash items     
Profit (loss) before tax     
Profit (loss) from continuing operations     
Profit (loss)     
At 31.12.2017: 
Assets     
Investments accounted for using equity method     
For the year 2017: 
Additions to non-current assets other than financial instruments, deferred tax assets, net defined benefit assets, and rights arising under insurance contracts     
At 31.12.2017: 
Liabilities     
For the year 2017: 
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 2017: 
Revenue 

Disclosure of geographical areas
 
Geographical areasnone
Country of domicilenoneForeign countriesnone
For the year 2017: 
Revenue  
At 31.12.2017: 
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 2017: 
Revenue 
Percentage of entity's revenueX.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

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: