Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	gsm:ProfitLossBeforeImpairmentLossesNetGainsLossesDueToChangesInValueOfAssetsGainsLossesOnDisposalOfNoncurrentAssetsAndOtherGainsLosses	gsm:DepreciationAndAmortizationChargesOperatingAllowancesAndWriteDowns	1
2	gsm:ProfitLossBeforeImpairmentLossesNetGainsLossesDueToChangesInValueOfAssetsGainsLossesOnDisposalOfNoncurrentAssetsAndOtherGainsLosses	ifrs-full:CostOfSales	1
3	gsm:ProfitLossBeforeImpairmentLossesNetGainsLossesDueToChangesInValueOfAssetsGainsLossesOnDisposalOfNoncurrentAssetsAndOtherGainsLosses	ifrs-full:EmployeeBenefitsExpense	1
4	gsm:ProfitLossBeforeImpairmentLossesNetGainsLossesDueToChangesInValueOfAssetsGainsLossesOnDisposalOfNoncurrentAssetsAndOtherGainsLosses	ifrs-full:OtherExpenseByNature	1
5	gsm:ProfitLossBeforeImpairmentLossesNetGainsLossesDueToChangesInValueOfAssetsGainsLossesOnDisposalOfNoncurrentAssetsAndOtherGainsLosses	ifrs-full:OtherIncome	1
6	gsm:ProfitLossBeforeImpairmentLossesNetGainsLossesDueToChangesInValueOfAssetsGainsLossesOnDisposalOfNoncurrentAssetsAndOtherGainsLosses	ifrs-full:Revenue	1

(Note that this is a work in progress!)