Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:AverageEffectiveTaxRate	ifrs-full:ApplicableTaxRate	26
2	ifrs-full:AverageEffectiveTaxRate	ifrs-full:OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome	22
3	ifrs-full:AverageEffectiveTaxRate	ifrs-full:TaxRateEffectOfForeignTaxRates	19
4	ifrs-full:AverageEffectiveTaxRate	ifrs-full:TaxRateEffectFromChangeInTaxRate	15
5	ifrs-full:AverageEffectiveTaxRate	ifrs-full:TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss	12
6	ifrs-full:AverageEffectiveTaxRate	ifrs-full:TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods	11
7	ifrs-full:AverageEffectiveTaxRate	ifrs-full:TaxRateEffectOfTaxLosses	10
8	ifrs-full:AverageEffectiveTaxRate	ifrs-full:TaxRateEffectOfRevenuesExemptFromTaxation	8
9	ifrs-full:AverageEffectiveTaxRate	ifrs-full:TaxRateEffectOfImpairmentOfGoodwill	1
10	ifrs-full:AverageEffectiveTaxRate	auo:TaxRateEffectOfChangeOfUnrecognizedDeductibleTemporaryDifferencesTaxLoss	1
11	ifrs-full:AverageEffectiveTaxRate	auo:TaxRateEffectOfDifferentSubsidiariesIncomeTaxRate	1
12	ifrs-full:AverageEffectiveTaxRate	auo:TaxRateEffectOfLossGainFromDomesticLongTermInvestment	1
13	ifrs-full:AverageEffectiveTaxRate	auo:TaxRateEffectOfShareOfProfitEquityAccountedSubsidiaries	1
14	ifrs-full:AverageEffectiveTaxRate	auo:TaxRateEffectOfUndistrbutedEarningsNet	1
15	ifrs-full:AverageEffectiveTaxRate	bam:NonRecognitionOfBenefitOfCurrentYearsTaxLosses	1
16	ifrs-full:AverageEffectiveTaxRate	bam:PortionOfGainsSubjectToDifferentTaxRates	1
17	ifrs-full:AverageEffectiveTaxRate	bam:RecognitionOfPreviouslyUnrecognizedTaxBenefits	1
18	ifrs-full:AverageEffectiveTaxRate	bam:TaxableIncomeAttributableToNonControllingInterests	1
19	ifrs-full:AverageEffectiveTaxRate	bbu:TaxRateEffectOfGainsSubjectToDifferentTaxRates	1
20	ifrs-full:AverageEffectiveTaxRate	bbu:TaxRateEffectOfIncomeAttributableToNoncontrollingInterest	1
21	ifrs-full:AverageEffectiveTaxRate	bch:TaxRateEffectOfIncreaseDecreaseInTax	1
22	ifrs-full:AverageEffectiveTaxRate	bch:TaxRateEffectOfSubordinatedDebtPayment	1
23	ifrs-full:AverageEffectiveTaxRate	bcs:AdjustmentsInRespectOfPriorYearsPercentage	1
24	ifrs-full:AverageEffectiveTaxRate	bcs:ImpactOfTheUnitedKingdomBranchExemptionOnDeferredTaxAssetsPercentage	1
25	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectNondeductibleImpairmentsAndLossesOnDivestments	1
26	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectNondeductibleProvisionsForInvestigationsAndLitigation	1
27	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectNondeductibleProvisionsForUkCustomerRedress	1
28	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectNontaxableGainsAndIncomeOnDivestments	1
29	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectOfAdjustmentsForSharebasedPayments	1
30	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectOfChangesInRecognitionOfDeferredTaxAndEffectOfUnrecognisedTax	1
31	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectOfNonCreditableTaxesIncludingWitholdingTaxes	1
32	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectOfOverseasBranchesBeingTaxedBothLocallyAndUk	1
33	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectOfUkBankLevyBeingNonDeductible	1
34	ifrs-full:AverageEffectiveTaxRate	bcs:TaxRateEffectRemeasurementOfUnitedStatesDeferredTaxAssetsPercentage	1
35	ifrs-full:AverageEffectiveTaxRate	bp:EffectiveIncomeTaxRateReconciliationTaxCutsAndJobsActOf2017Percent	1
36	ifrs-full:AverageEffectiveTaxRate	bp:TaxEffectFromDispositionsOfBusiness	1
37	ifrs-full:AverageEffectiveTaxRate	bp:TaxRateEffectFromDeferredTaxNotRecognized	1
38	ifrs-full:AverageEffectiveTaxRate	bp:TaxRateEffectFromEntitiesAccountedForUsingEquityMethod	1
39	ifrs-full:AverageEffectiveTaxRate	bp:TaxRateEffectFromNonDeductibleExpensesSignificantEvent	1
40	ifrs-full:AverageEffectiveTaxRate	bp:TaxRateEffectOfAdjustmentsForCurrentAndDeferredTaxOfPriorPeriods	1
41	ifrs-full:AverageEffectiveTaxRate	bp:TaxRateEffectOfForeignExchangeRates	1
42	ifrs-full:AverageEffectiveTaxRate	bp:TaxRateEffectOfTaxIncentivesForInvestment	1
43	ifrs-full:AverageEffectiveTaxRate	bpy:TaxRateEffectOfNonControllingInterestsInIncomeOfFlowThroughEntities	1
44	ifrs-full:AverageEffectiveTaxRate	bti:DeemedRepatriationTaxPercentage	1
45	ifrs-full:AverageEffectiveTaxRate	bti:DeferredTaxOnUnremittedEarningsPercentage	1
46	ifrs-full:AverageEffectiveTaxRate	bti:TaxRateEffectDueToPermanentDifferences	1
47	ifrs-full:AverageEffectiveTaxRate	bti:TaxRateEffectFromOtherTaxes	1
48	ifrs-full:AverageEffectiveTaxRate	bti:TaxRateEffectOfAdditionalNetDeferredTaxCharges	1
49	ifrs-full:AverageEffectiveTaxRate	bti:TaxRateEffectOfOverseasTaxOnDistributions	1
50	ifrs-full:AverageEffectiveTaxRate	bti:TaxRateEffectOfOverseasWithholdingTaxes	1
51	ifrs-full:AverageEffectiveTaxRate	ceo:TaxRateEffectOfTaxCreditFromGovernment	1
52	ifrs-full:AverageEffectiveTaxRate	ceo:TaxRateEffectOfTaxReportedInEquityaccountedEntities	1
53	ifrs-full:AverageEffectiveTaxRate	cib:TaxRateEffectOfIncomeTaxForEquality	1
54	ifrs-full:AverageEffectiveTaxRate	cib:TaxRateEffectOfSurcharge	1
55	ifrs-full:AverageEffectiveTaxRate	crh:DeferredTaxCreditRelatingToEnactmentOfTaxCutsAndJobsAct	1
56	ifrs-full:AverageEffectiveTaxRate	crh:TaxRateEffectOfOtherItemsPrimarilyComprisingItemsNotChargeableToTaxExpensesNotDeductibleForTax	1
57	ifrs-full:AverageEffectiveTaxRate	cx:TaxRateEffectOfAdjustmentsForDeferredTaxOfPriorPeriods	1
58	ifrs-full:AverageEffectiveTaxRate	cx:TaxRateEffectOfAnnualInflationTaxAdjustment	1
59	ifrs-full:AverageEffectiveTaxRate	cx:TaxRateEffectOfNonTaxableSaleOfMarketableSecuritiesAndFixedAssetsPercentage	1
60	ifrs-full:AverageEffectiveTaxRate	cx:TaxRateEffectOfTerminationOfTaxConsolidationRegimePercentage	1
61	ifrs-full:AverageEffectiveTaxRate	gsk:TaxRateEffectOfBenefitOfIntellectualPropertyIncentives	1
62	ifrs-full:AverageEffectiveTaxRate	gsk:TaxRateEffectOfPermanentDifferencesOnDisposalsAndAcquisitions	1
63	ifrs-full:AverageEffectiveTaxRate	gsk:TaxRateEffectOfReassessmentsOfPriorYearEstimates	1
64	ifrs-full:AverageEffectiveTaxRate	gsk:TaxRateEffectOfRemeasurementOfNonTaxablePutOptionLiabilities	1
65	ifrs-full:AverageEffectiveTaxRate	gsk:TaxRateEffectOfResearchAndDevelopmentCredits	1
66	ifrs-full:AverageEffectiveTaxRate	gsk:TaxRateEffectOfUnrecognisedLossesOrPreviouslyUnrecognisedLosses	1
67	ifrs-full:AverageEffectiveTaxRate	gsk:TaxRateEffectOfUnremittedEarnings	1
68	ifrs-full:AverageEffectiveTaxRate	gsk:TaxRateEffectOfUsAndSwissTaxReform	1
69	ifrs-full:AverageEffectiveTaxRate	hnp:TaxRateEffectOfDeductibleTemporaryDifferencesNotRecognized	1
70	ifrs-full:AverageEffectiveTaxRate	ihg:BenefitOfTaxReliefsDueToNoDeferredTaxPreviouslyRecognised	1
71	ifrs-full:AverageEffectiveTaxRate	ihg:EffectOfAdjustmentsToEstimatedRecoverableDeferredTaxAssets	1
72	ifrs-full:AverageEffectiveTaxRate	ihg:GroupTaxRateImpactDueToEffectsOfChangesInTaxRatesFollowingUsTaxReform	1
73	ifrs-full:AverageEffectiveTaxRate	ihg:GroupTaxRateImpactOfReleaseOfProvisionForTaxationOnUnremittedEarningsFollowingUsTaxReform	1
74	ifrs-full:AverageEffectiveTaxRate	ihg:GroupTaxRateImpactOfTransitionTaxLiabilityArisingFromUsTaxReform	1
75	ifrs-full:AverageEffectiveTaxRate	ihg:TaxRateEffectDueToChangeIntaxGainsAndAccountingGainOnAssetDisposals	1
76	ifrs-full:AverageEffectiveTaxRate	ihg:TaxRateEffectDueToNonrecoverableWithholdingTaxes	1
77	ifrs-full:AverageEffectiveTaxRate	ihg:TaxRateEffectDueToOtherPermanentDifferences	1
78	ifrs-full:AverageEffectiveTaxRate	ihg:TaxRateEffectOfAdjustmentsForDeferredTaxAndCurrentTaxOfPriorPeriods	1
79	ifrs-full:AverageEffectiveTaxRate	ihg:TaxRateEffectOfTaxCredits	1
80	ifrs-full:AverageEffectiveTaxRate	itp:TaxRateEffectOfDerecognitionofDeferredTaxAssets	1
81	ifrs-full:AverageEffectiveTaxRate	itp:TaxRateEffectOfHigherForeignTaxRates	1
82	ifrs-full:AverageEffectiveTaxRate	itp:TaxRateEffectOfLowerForeignTaxRates	1
83	ifrs-full:AverageEffectiveTaxRate	itp:TaxRateEffectOfTaxCutsandJobsAct	1
84	ifrs-full:AverageEffectiveTaxRate	kgc:TaxRateEffectFromAlternateMinimumTaxRecoveryDueToTaxReforms	1
85	ifrs-full:AverageEffectiveTaxRate	kgc:TaxRateEffectOfAllowancesAndDepletion	1
86	ifrs-full:AverageEffectiveTaxRate	kgc:TaxRateEffectOfMiningTaxes	1
87	ifrs-full:AverageEffectiveTaxRate	kgc:TaxRateEffectOfNonTaxableImpairment	1
88	ifrs-full:AverageEffectiveTaxRate	kgc:TaxRateEffectOfRecognitionOfTaxAttributesNotPreviouslyBenefited	1
89	ifrs-full:AverageEffectiveTaxRate	kgc:TaxRateEffectOfTaxesOnRepatriationOfForeignEarnings	1
90	ifrs-full:AverageEffectiveTaxRate	kof:PercentageOfEffectOfChangesInVenezuelaTaxLaw	1
91	ifrs-full:AverageEffectiveTaxRate	kof:PercentageOfTaxEffectOfIncomeTaxCredits	1
92	ifrs-full:AverageEffectiveTaxRate	kof:TaxRateEffectOfAnnualInflationTaxAdjustment	1
93	ifrs-full:AverageEffectiveTaxRate	kof:TaxRateEffectOfEffectOfRestatementOfTaxValues	1
94	ifrs-full:AverageEffectiveTaxRate	kof:TaxRateEffectOfForeignProfitConsolidation	1
95	ifrs-full:AverageEffectiveTaxRate	kof:TaxRateEffectOfIncomeLossOnMonetaryPositionForSubsidiariesInHyperinflationaryEconomies	1
96	ifrs-full:AverageEffectiveTaxRate	kof:TaxRateEffectOfIncomeTaxedAtRateOtherThanStatutoryRate	1
97	ifrs-full:AverageEffectiveTaxRate	lpl:TaxRateEffectOfTaxCredits	1
98	ifrs-full:AverageEffectiveTaxRate	mbt:TaxRateEffectOfChangesInFairValueOfDerivativeFinancialInstruments	1
99	ifrs-full:AverageEffectiveTaxRate	mbt:TaxRateEffectOfDerecognitionOfDeferredTaxAssets	1
100	ifrs-full:AverageEffectiveTaxRate	mbt:TaxRateEffectOfEarningsDistributionFromSubsidiaries	1
101	ifrs-full:AverageEffectiveTaxRate	pac:CancellationOfRecoverableTaxOnAssetsPercentage	1
102	ifrs-full:AverageEffectiveTaxRate	pac:PercentOfTaxEffectFromChangeInTaxRate	1
103	ifrs-full:AverageEffectiveTaxRate	pac:RateOfDeferredTaxAssetNotYetDerecognized	1
104	ifrs-full:AverageEffectiveTaxRate	pac:RateOfTaxBenefitToEmployee	1
105	ifrs-full:AverageEffectiveTaxRate	pac:WeightedAverageStatutoryIncomeTaxRate	1
106	ifrs-full:AverageEffectiveTaxRate	slf:TaxRateEffectOfPriorYearIncomeTaxes	1
107	ifrs-full:AverageEffectiveTaxRate	slf:TaxRateEffectOfTaxLossesAndTaxCredits	1
108	ifrs-full:AverageEffectiveTaxRate	sny:ContributionOnDistributedIncome	1
109	ifrs-full:AverageEffectiveTaxRate	sny:CVAETaxInFrance	1
110	ifrs-full:AverageEffectiveTaxRate	sny:DirectAndIndirectConsequencesOfUsTaxReform	1
111	ifrs-full:AverageEffectiveTaxRate	sny:RevisionsToTaxExposuresAndSettlementsOfTaxDisputes	1
112	ifrs-full:AverageEffectiveTaxRate	sny:TaxEffectOfFairValueRemeasurementOfContingentConsiderationLiabilities	1
113	ifrs-full:AverageEffectiveTaxRate	sny:TaxEffectsOfTheShareOfProfitsRevertingToBMS	1
114	ifrs-full:AverageEffectiveTaxRate	sny:TaxRateDifferentialOnIntraGroupMarginInInventory	1
115	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfDispositionOfSubsidiary	1
116	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfIncomeFromAffiliates	1
117	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfNonDeductibleAcquisitionRelatedCosts	1
118	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfNonDeductibleMealsAndEntertainment	1
119	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfNonTaxableForeignIncome	1
120	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfReorganizationOfCorporateStructure	1
121	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfResearchAndDevelopmentAndOtherTaxCredits	1
122	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfStatutoryRateChangeOnDeferredTaxBalances	1
123	ifrs-full:AverageEffectiveTaxRate	stn:TaxRateEffectOfTransitionTaxRelatedToTaxReform	1
124	ifrs-full:AverageEffectiveTaxRate	tv:TaxRateEffectOf2014TaxReform	1
125	ifrs-full:AverageEffectiveTaxRate	tv:TaxRateEffectOfAssetTax	1
126	ifrs-full:AverageEffectiveTaxRate	tv:TaxRateEffectOfDifferencesInInflationAdjustmentsForTaxAndBookPurposes	1
127	ifrs-full:AverageEffectiveTaxRate	tv:TaxRateEffectOfDispositionOfInvestment	1
128	ifrs-full:AverageEffectiveTaxRate	tv:TaxRateEffectOfExchangeOfConvertibleDebenturesForWarrantsOfAssociate	1
129	ifrs-full:AverageEffectiveTaxRate	tv:TaxRateEffectOfShareOfIncomeInJointVenturesAndAssociates	1
130	ifrs-full:AverageEffectiveTaxRate	vlrs:TaxEffectOfAnnualInflationAdjustment	1
131	ifrs-full:AverageEffectiveTaxRate	vlrs:TaxEffectOfInflationOfIntangiblesAndPropertyAndEquipment	1
132	ifrs-full:AverageEffectiveTaxRate	vlrs:TaxEffectOfInflationOfTaxLosses	1
133	ifrs-full:AverageEffectiveTaxRate	vlrs:TaxEffectOfUnrecordedDeferredTaxesOnTaxLosses	1
134	ifrs-full:AverageEffectiveTaxRate	vlrs:TaxRateEffectOfRevenuesOrExpenseOffsetsNotDeductibleInDeterminingTaxableProfitTaxLoss	1

(Note that this is a work in progress!)