Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:ExpenseByNature	ifrs-full:OtherExpenseByNature	38
2	ifrs-full:ExpenseByNature	ifrs-full:DepreciationAndAmortisationExpense	33
3	ifrs-full:ExpenseByNature	ifrs-full:EmployeeBenefitsExpense	28
4	ifrs-full:ExpenseByNature	ifrs-full:ProfessionalFeesExpense	20
5	ifrs-full:ExpenseByNature	ifrs-full:RawMaterialsAndConsumablesUsed	20
6	ifrs-full:ExpenseByNature	ifrs-full:SellingGeneralAndAdministrativeExpense	17
7	ifrs-full:ExpenseByNature	ifrs-full:TransportationExpense	16
8	ifrs-full:ExpenseByNature	ifrs-full:DepreciationExpense	15
9	ifrs-full:ExpenseByNature	ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees	14
10	ifrs-full:ExpenseByNature	ifrs-full:OperatingExpense	11
11	ifrs-full:ExpenseByNature	ifrs-full:TravelExpense	11
12	ifrs-full:ExpenseByNature	ifrs-full:RentalExpense	11
13	ifrs-full:ExpenseByNature	ifrs-full:RepairsAndMaintenanceExpense	10
14	ifrs-full:ExpenseByNature	ifrs-full:SalesAndMarketingExpense	10
15	ifrs-full:ExpenseByNature	ifrs-full:WagesAndSalaries	10
16	ifrs-full:ExpenseByNature	ifrs-full:AdministrativeExpense	10
17	ifrs-full:ExpenseByNature	ifrs-full:AmortisationExpense	9
18	ifrs-full:ExpenseByNature	ifrs-full:FeeAndCommissionExpense	9
19	ifrs-full:ExpenseByNature	ifrs-full:TaxExpenseOtherThanIncomeTaxExpense	8
20	ifrs-full:ExpenseByNature	ifrs-full:CostOfSales	7
21	ifrs-full:ExpenseByNature	ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	7
22	ifrs-full:ExpenseByNature	ifrs-full:GeneralAndAdministrativeExpense	7
23	ifrs-full:ExpenseByNature	ifrs-full:InterestExpense	7
24	ifrs-full:ExpenseByNature	ifrs-full:AdvertisingExpense	6
25	ifrs-full:ExpenseByNature	ifrs-full:InsuranceExpense	6
26	ifrs-full:ExpenseByNature	ifrs-full:ResearchAndDevelopmentExpense	6
27	ifrs-full:ExpenseByNature	ifrs-full:CommunicationExpense	5
28	ifrs-full:ExpenseByNature	ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	5
29	ifrs-full:ExpenseByNature	ifrs-full:ImpairmentLossRecognisedInProfitOrLoss	5
30	ifrs-full:ExpenseByNature	ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress	5
31	ifrs-full:ExpenseByNature	ifrs-full:FinanceCosts	5
32	ifrs-full:ExpenseByNature	ifrs-full:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources	5
33	ifrs-full:ExpenseByNature	ifrs-full:ImpairmentLoss	4
34	ifrs-full:ExpenseByNature	ifrs-full:OtherExpenseByFunction	4
35	ifrs-full:ExpenseByNature	ifrs-full:RoyaltyExpense	4
36	ifrs-full:ExpenseByNature	ifrs-full:SellingExpense	4
37	ifrs-full:ExpenseByNature	ifrs-full:ShorttermEmployeeBenefitsExpense	4
38	ifrs-full:ExpenseByNature	ifrs-full:ServicesExpense	3
39	ifrs-full:ExpenseByNature	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	3
40	ifrs-full:ExpenseByNature	ifrs-full:ExpenseForPolicyholderClaimsAndBenefitsWithoutReductionForReinsuranceHeld	3
41	ifrs-full:ExpenseByNature	ifrs-full:FuelAndEnergyExpense	3
42	ifrs-full:ExpenseByNature	ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives	3
43	ifrs-full:ExpenseByNature	ifrs-full:DepreciationPropertyPlantAndEquipment	3
44	ifrs-full:ExpenseByNature	ifrs-full:CostOfPurchasedEnergySold	3
45	ifrs-full:ExpenseByNature	ifrs-full:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	3
46	ifrs-full:ExpenseByNature	ifrs-full:BankAndSimilarCharges	3
47	ifrs-full:ExpenseByNature	ifrs-full:BrokerageFeeExpense	2
48	ifrs-full:ExpenseByNature	ifrs-full:AdjustmentsForSharebasedPayments	2
49	ifrs-full:ExpenseByNature	ifrs-full:AuditorsRemunerationForAuditServices	2
50	ifrs-full:ExpenseByNature	ggb:ContingentLiabilitiesGainOnReversalNet	2
51	ifrs-full:ExpenseByNature	ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	2
52	ifrs-full:ExpenseByNature	ggb:GainsLossesOnAssetsHeldForSaleAndSalesOfInterestInSubsidiariesAndAssociates	2
53	ifrs-full:ExpenseByNature	aeg:CommissionAndExpense	2
54	ifrs-full:ExpenseByNature	aeg:InterestChargesAndRelatedFees	2
55	ifrs-full:ExpenseByNature	aeg:ProfitSharingAndRebates	2
56	ifrs-full:ExpenseByNature	ifrs-full:EnergyExpense	2
57	ifrs-full:ExpenseByNature	ifrs-full:DirectorsRemunerationExpense	2
58	ifrs-full:ExpenseByNature	ifrs-full:GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination	2
59	ifrs-full:ExpenseByNature	ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment	2
60	ifrs-full:ExpenseByNature	ifrs-full:ExpensesArisingFromReinsuranceHeld	2
61	ifrs-full:ExpenseByNature	ifrs-full:FinanceIncomeCost	2
62	ifrs-full:ExpenseByNature	ifrs-full:ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets	2
63	ifrs-full:ExpenseByNature	ifrs-full:ExpenseDueToUnwindingOfDiscountOnProvisions	2
64	ifrs-full:ExpenseByNature	ifrs-full:LeaseAndSubleasePaymentsRecognisedAsExpense	2
65	ifrs-full:ExpenseByNature	ifrs-full:MinimumOperatingLeasePayments	2
66	ifrs-full:ExpenseByNature	ifrs-full:MiscellaneousOtherOperatingExpense	2
67	ifrs-full:ExpenseByNature	ifrs-full:NetForeignExchangeLoss	2
68	ifrs-full:ExpenseByNature	ifrs-full:PropertyDevelopmentAndProjectManagementExpense	2
69	ifrs-full:ExpenseByNature	ifrs-full:PropertyManagementExpense	2
70	ifrs-full:ExpenseByNature	ifrs-full:OtherOperatingIncomeExpense	2
71	ifrs-full:ExpenseByNature	ifrs-full:OtherFinanceCost	2
72	ifrs-full:ExpenseByNature	ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill	2
73	ifrs-full:ExpenseByNature	ifrs-full:UtilitiesExpense	2
74	ifrs-full:ExpenseByNature	ifrs-full:WritedownsReversalsOfInventories	2
75	ifrs-full:ExpenseByNature	ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment	1
76	ifrs-full:ExpenseByNature	kmda:SalaryAndRelatedExpensesForCostOfGoodsSold	1
77	ifrs-full:ExpenseByNature	kmda:SubcontractorsExpenseForCostOfGoodsSold	1
78	ifrs-full:ExpenseByNature	lfc:AccidentAndHealthClaimsAndClaimAdjustmentExpenses	1
79	ifrs-full:ExpenseByNature	lfc:InvestmentContractBenefits	1
80	ifrs-full:ExpenseByNature	lfc:LifeInsuranceDeathAndOtherBenefits	1
81	ifrs-full:ExpenseByNature	lfc:StatutoryInsuranceFundContribution	1
82	ifrs-full:ExpenseByNature	ln:InfrastructureAndCommunicationExpenses	1
83	ifrs-full:ExpenseByNature	ln:PaymentProcessingAndLicensingExpenses	1
84	ifrs-full:ExpenseByNature	lpl:AdvertisingExpenses	1
85	ifrs-full:ExpenseByNature	lpl:OutsourcingFees	1
86	ifrs-full:ExpenseByNature	lpl:SuppliesAndOtherExpense	1
87	ifrs-full:ExpenseByNature	lpl:UtilityExpenses	1
88	ifrs-full:ExpenseByNature	lpl:WarrantyExpenses	1
89	ifrs-full:ExpenseByNature	mag:FilingAndTransferAgentFees	1
90	ifrs-full:ExpenseByNature	mag:MiningConcessionTaxesAndOtherPropertyCosts	1
91	ifrs-full:ExpenseByNature	mag:OfficersAndEmployeesSalariesDirectorsFeesAndConsultantFees	1
92	ifrs-full:ExpenseByNature	maxr:DirectCostsSellingGeneralAndAdministration	1
93	ifrs-full:ExpenseByNature	mdgs:PayrollRelatedExpenses	1
94	ifrs-full:ExpenseByNature	mdgs:PreparationOfPatentsExpenses	1
95	ifrs-full:ExpenseByNature	mdgs:RentAndOfficeMaintenanceExpenses	1
96	ifrs-full:ExpenseByNature	mdgs:RevenueFromRenderingOfAdvertisingService	1
97	ifrs-full:ExpenseByNature	mph:AmortizationAndDerecognitionExpense	1
98	ifrs-full:ExpenseByNature	mph:ManufacturingExpenses	1
99	ifrs-full:ExpenseByNature	mph:MedicalAffairsExpenses	1
100	ifrs-full:ExpenseByNature	mph:SellingAndLogisticsExpenses	1
101	ifrs-full:ExpenseByNature	nexa:MiscellaneousServicesExpense	1
102	ifrs-full:ExpenseByNature	ngd:ContractorsExpense	1
103	ifrs-full:ExpenseByNature	ngd:DrillingAndAnalyticalExpenses	1
104	ifrs-full:ExpenseByNature	nvcn:ProductDevelopmentAndClinicalTrialsExpense	1
105	ifrs-full:ExpenseByNature	obsv:ExternalResearchAndDevelopmentExpense	1
106	ifrs-full:ExpenseByNature	obsv:PatentCosts	1
107	ifrs-full:ExpenseByNature	or:OtherCostRecoveriesFromAssociates	1
108	ifrs-full:ExpenseByNature	or:RecoveryOfTaxCredits	1
109	ifrs-full:ExpenseByNature	pbr:AmountsRecoveredFromLavaJatoInvestigation	1
110	ifrs-full:ExpenseByNature	pbr:ExploratoryExpenditureWrittenOff	1
111	ifrs-full:ExpenseByNature	pbr:GainLossesOnDisposalAndWriteoffsOfAsset	1
112	ifrs-full:ExpenseByNature	pbr:GainOnRemeasurementOfInvestmentRetainedWithLossOfControl	1
113	ifrs-full:ExpenseByNature	pbr:GainsLossesOnLegalAdministrativeAndArbitrationProceedings	1
114	ifrs-full:ExpenseByNature	pbr:HealthSafetyAndEnvironment	1
115	ifrs-full:ExpenseByNature	pbr:InstitutionalRelationsAndCulturalProjects	1
116	ifrs-full:ExpenseByNature	pbr:MaterialsThirdPartyServicesFreightRentAndOtherRelatedCosts	1
117	ifrs-full:ExpenseByNature	pbr:ProductionTax	1
118	ifrs-full:ExpenseByNature	pbr:ProvisionForClassActionAgreement	1
119	ifrs-full:ExpenseByNature	pbr:ProvisionForDebtAcknowledgmentsOfSuppliersWithSubcontractors	1
120	ifrs-full:ExpenseByNature	pbr:RawMaterialsAndProductsForResale	1
121	ifrs-full:ExpenseByNature	pbr:UnscheduledStoppagesAndPreOperatingExpenses	1
122	ifrs-full:ExpenseByNature	pgh:CostOfDiluentAndOtherProductSales	1
123	ifrs-full:ExpenseByNature	phi:CostOfSalesAndServices	1
124	ifrs-full:ExpenseByNature	phi:InterconnectionCosts	1
125	ifrs-full:ExpenseByNature	pkx:ElectricityExpenses	1
126	ifrs-full:ExpenseByNature	pkx:IncreaseToProvisions	1
127	ifrs-full:ExpenseByNature	pkx:OutsourcedProcessingCost	1
128	ifrs-full:ExpenseByNature	pkx:RawMaterialUsedChangesInInventoriesAndOthers	1
129	ifrs-full:ExpenseByNature	PLM:InvestorRelationsExpense	1
130	ifrs-full:ExpenseByNature	PLM:OfficeExpense	1
131	ifrs-full:ExpenseByNature	PLM:RegulatoryAndShareholdersServiceExpense	1
132	ifrs-full:ExpenseByNature	ptr:DepreciationDepletionAndAmortisationExpense	1
133	ifrs-full:ExpenseByNature	ptr:PurchasesServicesAndOtherExpenses	1
134	ifrs-full:ExpenseByNature	pts:TechnologyServices	1
135	ifrs-full:ExpenseByNature	qtrrf:ConsultingExpense	1
136	ifrs-full:ExpenseByNature	qtrrf:InvestorRelationsAndCommunications	1
137	ifrs-full:ExpenseByNature	qtrrf:TransferAgentAndRegulatoryFees	1
138	ifrs-full:ExpenseByNature	slf:AdjustmentsForIncreaseDecreaseInInvestmentContractLiabilities	1
139	ifrs-full:ExpenseByNature	slf:IncreaseDecreaseInReinsuranceAssetsExcludingAcquisitionsOtherPolicyAssetsAndExchangeDifferences	1
140	ifrs-full:ExpenseByNature	slf:NetTransferToFromSeparateAccounts	1
141	ifrs-full:ExpenseByNature	slf:TheIncreaseDecreaseInInsuranceLiabilities	1
142	ifrs-full:ExpenseByNature	sqm:CorfoRightsExpenses	1
143	ifrs-full:ExpenseByNature	sqm:DonationsDisallowed	1
144	ifrs-full:ExpenseByNature	sqm:FineInterestAndVatExpenses	1
145	ifrs-full:ExpenseByNature	sqm:FinesWithRegulators	1
146	ifrs-full:ExpenseByNature	sqm:IndemnityExpensesPaid	1
147	ifrs-full:ExpenseByNature	sqm:InvestmentPlanExpenses	1
148	ifrs-full:ExpenseByNature	sqm:LegalExpenses	1
149	ifrs-full:ExpenseByNature	sqm:PlantSuspensionExpenses	1
150	ifrs-full:ExpenseByNature	sqm:ProvisionForInventoryOfMaterials	1
151	ifrs-full:ExpenseByNature	sqm:RestructuringOfJointVentures	1
152	ifrs-full:ExpenseByNature	sqm:TaxOnNonDeductibleExpenses	1
153	ifrs-full:ExpenseByNature	su:OperatingSellingAndGeneralAdministrativeExpense	1
154	ifrs-full:ExpenseByNature	teck:ContractorsAndConsultants	1
155	ifrs-full:ExpenseByNature	teck:OverheadCosts	1
156	ifrs-full:ExpenseByNature	teck:SuppliesExpenses	1
157	ifrs-full:ExpenseByNature	tgs:AdjustmentsForDoubtfulAccounts	1
158	ifrs-full:ExpenseByNature	tgs:CostsOfServicesRenderedToThirdParties	1
159	ifrs-full:ExpenseByNature	tgs:DerivativeFinancialInstrumentsExpenses	1
160	ifrs-full:ExpenseByNature	tgs:EasementsExpense	1
161	ifrs-full:ExpenseByNature	tgs:OfficesSupplies	1
162	ifrs-full:ExpenseByNature	tgs:SocialSecurityTaxes	1
163	ifrs-full:ExpenseByNature	tgs:TechnicalOperatorAssistanceFeesRelatedPartyTransactions	1
164	ifrs-full:ExpenseByNature	tgs:TransactionsAmongBusinessSegments	1
165	ifrs-full:ExpenseByNature	tsg:GamingDuties	1
166	ifrs-full:ExpenseByNature	ubs:AllocationsToFromCCAndOtherBDs	1
167	ifrs-full:ExpenseByNature	ubs:AmortisationAndImpairmentOfIntangibleAssets	1
168	ifrs-full:ExpenseByNature	ubs:DepreciationAndImpairmentOfPropertyEquipmentAndSoftware	1
169	ifrs-full:ExpenseByNature	ubs:GeneralAndAdministrativeExpense	1
170	ifrs-full:ExpenseByNature	us-gaap:ShareBasedCompensation	1
171	ifrs-full:ExpenseByNature	vet:RealizedAndUnrealizedGainsLossesOnDerivatives	1
172	ifrs-full:ExpenseByNature	wns:FacilitiesCost	1
173	ifrs-full:ExpenseByNature	wns:RepairPaymentsInAutoclaimsBPM	1
174	ifrs-full:ExpenseByNature	wrn:FilingAndRegulatoryFeesExpense	1
175	ifrs-full:ExpenseByNature	wrn:ShareholderCommunicationAndTravelExpense	1
176	ifrs-full:ExpenseByNature	ypf:AdvertisingExpenses	1
177	ifrs-full:ExpenseByNature	ypf:OperationServicesAndOtherServiceContracts	1
178	ifrs-full:ExpenseByNature	ypf:ProvisionForDoubtfulTradeReceivablesRecognisedInProfitOrLoss	1
179	ifrs-full:ExpenseByNature	ypf:SalariesAndSocialSecurityTaxes	1
180	ifrs-full:ExpenseByNature	ypf:SurveyExpenses	1
181	ifrs-full:ExpenseByNature	ypf:UnproductiveExploratoryDrillings	1
182	ifrs-full:ExpenseByNature	znh:AircraftAndTransportationServiceExpenses	1
183	ifrs-full:ExpenseByNature	znh:FlightOperationsExpense	1
184	ifrs-full:ExpenseByNature	znh:MaintenanceExpenses	1
185	ifrs-full:ExpenseByNature	ifrs-full:TerminationBenefitsExpense	1
186	ifrs-full:ExpenseByNature	ifrs-full:ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax	1
187	ifrs-full:ExpenseByNature	ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill	1
188	ifrs-full:ExpenseByNature	ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill	1
189	ifrs-full:ExpenseByNature	ifrs-full:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss	1
190	ifrs-full:ExpenseByNature	ifrs-full:IncomeFromContractsWithReinsurers	1
191	ifrs-full:ExpenseByNature	ifrs-full:IncreaseDecreaseInInsuranceLiabilitiesNetOfReinsurance	1
192	ifrs-full:ExpenseByNature	ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions	1
193	ifrs-full:ExpenseByNature	ifrs-full:InterestExpenseOnBorrowings	1
194	ifrs-full:ExpenseByNature	ifrs-full:InventoryWritedown2011	1
195	ifrs-full:ExpenseByNature	ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment	1
196	ifrs-full:ExpenseByNature	ifrs-full:OtherIncome	1
197	ifrs-full:ExpenseByNature	ifrs-full:OtherFeeAndCommissionExpense	1
198	ifrs-full:ExpenseByNature	ifrs-full:PaymentsForDevelopmentProjectExpenditure	1
199	ifrs-full:ExpenseByNature	ifrs-full:PostemploymentBenefitExpenseDefinedContributionPlans	1
200	ifrs-full:ExpenseByNature	ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment	1
201	ifrs-full:ExpenseByNature	ifrs-full:LossesOnLitigationSettlements	1
202	ifrs-full:ExpenseByNature	ifrs-full:ImpairmentLossRecognisedInProfitOrLossTradeReceivables	1
203	ifrs-full:ExpenseByNature	ifrs-full:FinanceIncome	1
204	ifrs-full:ExpenseByNature	ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction	1
205	ifrs-full:ExpenseByNature	ifrs-full:FuelExpense	1
206	ifrs-full:ExpenseByNature	ifrs-full:GainLossOnHedgeIneffectivenessRecognisedInProfitOrLoss	1
207	ifrs-full:ExpenseByNature	ifrs-full:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax	1
208	ifrs-full:ExpenseByNature	ifrs-full:GainsLossesOnDisposalsOfOtherNoncurrentAssets	1
209	ifrs-full:ExpenseByNature	ifrs-full:DistributionCosts	1
210	ifrs-full:ExpenseByNature	ifrs-full:DividendsClassifiedAsExpense	1
211	ifrs-full:ExpenseByNature	ifrs-full:DonationsAndSubsidiesExpense	1
212	ifrs-full:ExpenseByNature	ifrs-full:DirectOperatingExpenseFromInvestmentPropertyGeneratingRentalIncome	1
213	ifrs-full:ExpenseByNature	ifrs-full:ClaimsAndBenefitsPaidNetOfReinsuranceRecoveries	1
214	ifrs-full:ExpenseByNature	ifrs-full:CostOfSalesFoodAndBeverage	1
215	ifrs-full:ExpenseByNature	agro:ContingenciesRecognisedAsExpense	1
216	ifrs-full:ExpenseByNature	agro:ExportAndSellingTaxes	1
217	ifrs-full:ExpenseByNature	agro:ExportExpenses	1
218	ifrs-full:ExpenseByNature	agro:FertilizerAgrochemicalandSeedExpense	1
219	ifrs-full:ExpenseByNature	agro:FreightExpense	1
220	ifrs-full:ExpenseByNature	agro:OwnAgriculturalProduceConsumed	1
221	ifrs-full:ExpenseByNature	agro:ProfessionalAndContractServicesExpense1	1
222	ifrs-full:ExpenseByNature	agro:RawMaterialsUsedByThirdParties	1
223	ifrs-full:ExpenseByNature	agro:TaxesOther1	1
224	ifrs-full:ExpenseByNature	agro:TaxRecoveries	1
225	ifrs-full:ExpenseByNature	agu:GeneralAndAdministrativeExpense	1
226	ifrs-full:ExpenseByNature	agu:Rebates	1
227	ifrs-full:ExpenseByNature	agu:SellingExpense	1
228	ifrs-full:ExpenseByNature	ako-a:DirectProductionCosts	1
229	ifrs-full:ExpenseByNature	avh:AircraftRentalsExpense	1
230	ifrs-full:ExpenseByNature	avh:AirTrafficExpense	1
231	ifrs-full:ExpenseByNature	avh:FlightOperationsExpenses	1
232	ifrs-full:ExpenseByNature	avh:GroundOperationsExpense	1
233	ifrs-full:ExpenseByNature	avh:PassengerServicesExpense	1
234	ifrs-full:ExpenseByNature	blx:ImpairmentLossFromExpectedCreditLossesOnLoansAtAmortizedCost	1
235	ifrs-full:ExpenseByNature	blx:ImpairmentLossrecoveryFromExpectedCreditLossesOnLoanCommitmentsAndFinancialGuaranteeContracts	1
236	ifrs-full:ExpenseByNature	blx:ImpairmentLossrecoveryFromXpectedCreditLosseSonInvestmentSecurities	1
237	ifrs-full:ExpenseByNature	bpy:DirectHospitalityExpense	1
238	ifrs-full:ExpenseByNature	bpy:InvestmentAndOtherExpense	1
239	ifrs-full:ExpenseByNature	ceo:PurchaseOfCrudeOilAndProduct	1
240	ifrs-full:ExpenseByNature	ceo:SpecialOilGainLevyExpense	1
241	ifrs-full:ExpenseByNature	cgc:ConsultantsExpense	1
242	ifrs-full:ExpenseByNature	cgc:FacilityExpenses	1
243	ifrs-full:ExpenseByNature	cgc:NetValuationGainsRelatedToInventoryAndBiologicalAssets	1
244	ifrs-full:ExpenseByNature	cgc:OtherCostsOfSales	1
245	ifrs-full:ExpenseByNature	cgc:PatientAssistanceExpenses	1
246	ifrs-full:ExpenseByNature	cgc:TravelAndOtherEmployeeExpenses	1
247	ifrs-full:ExpenseByNature	cha:NetworkOperationAndSupportExpenses	1
248	ifrs-full:ExpenseByNature	cnq:CostOfSalesProductionExpense	1
249	ifrs-full:ExpenseByNature	cnq:CostOfSalesTransportationBlendingAndFeedstockExpense	1
250	ifrs-full:ExpenseByNature	cnq:DecommissioningRestorationAndRehabilitationCostsArisingFromPassageOfTIme	1
251	ifrs-full:ExpenseByNature	cnq:GainsLossesOnAcquisitionsDisposalsAndRevaluationOfPropertyPlantAndEquipmentExplorationAndEvaluationAssets	1
252	ifrs-full:ExpenseByNature	cnq:GainsLossesOnInvestments	1
253	ifrs-full:ExpenseByNature	cxrx:FairValueGainLossOnPurchaseConsideration	1
254	ifrs-full:ExpenseByNature	cxrx:ResearchAndDevelopmentExpenseByNature	1
255	ifrs-full:ExpenseByNature	cxrx:SalesAndMarketingExpenseByNature	1
256	ifrs-full:ExpenseByNature	czicf:ListingAndRegulatoryExpenses	1
257	ifrs-full:ExpenseByNature	czz:ConstructionCost	1
258	ifrs-full:ExpenseByNature	czz:LeasesAndConcessionsExpenses	1
259	ifrs-full:ExpenseByNature	czz:LeasesExpenses	1
260	ifrs-full:ExpenseByNature	digaf:Consulting	1
261	ifrs-full:ExpenseByNature	digaf:FinancingFindersFees	1
262	ifrs-full:ExpenseByNature	digaf:InvestorRelations	1
263	ifrs-full:ExpenseByNature	digaf:Office	1
264	ifrs-full:ExpenseByNature	dxi:GainLossOnDebtExtinguishment	1
265	ifrs-full:ExpenseByNature	dxi:GainLossOnDisposalOfExplorationAndEvaluationAssets	1
266	ifrs-full:ExpenseByNature	dxi:GainLossOnFinancialContractLiability	1
267	ifrs-full:ExpenseByNature	dxi:GainsLossesOnChangeInFairValueOfWarrantLiability	1
268	ifrs-full:ExpenseByNature	eric:IncreaseDecreaseInInventories1	1
269	ifrs-full:ExpenseByNature	eric:MiscellaneousNonOperatingExpense	1
270	ifrs-full:ExpenseByNature	ffh:OtherExpensesIncludingRepurchaseOfDebtInstrument	1
271	ifrs-full:ExpenseByNature	grvy:OutsourcingExpenses	1
272	ifrs-full:ExpenseByNature	gsh:AmortisationExpenseOfLeaseholdLandPayments	1
273	ifrs-full:ExpenseByNature	gsh:BusinessTaxAndSurcharge	1
274	ifrs-full:ExpenseByNature	gsh:CargoLogisticsAndOutsourcingServiceCharges	1
275	ifrs-full:ExpenseByNature	gsh:EquipmentLeasesAndServicesExpense	1
276	ifrs-full:ExpenseByNature	gsh:LandUseRightLeasesExpense	1
277	ifrs-full:ExpenseByNature	gsh:SocialServicesExpenses	1
278	ifrs-full:ExpenseByNature	GSV:CommunityRelations	1
279	ifrs-full:ExpenseByNature	GSV:ConsultingFeesExpense	1
280	ifrs-full:ExpenseByNature	GSV:InvestorRelationsExpense	1
281	ifrs-full:ExpenseByNature	GSV:ManagementFeesExpense	1
282	ifrs-full:ExpenseByNature	GSV:OfficeExpense	1
283	ifrs-full:ExpenseByNature	GSV:PropertyInvestigationExpense	1
284	ifrs-full:ExpenseByNature	GSV:RegulatoryAndShareholdersServiceExpense	1
285	ifrs-full:ExpenseByNature	gtmay:ContractedServicesExpense	1
286	ifrs-full:ExpenseByNature	gtmay:LeasesExpense	1
287	ifrs-full:ExpenseByNature	iag:MiscellaneousOtherExpensesByNature	1
288	ifrs-full:ExpenseByNature	iag:ShareBasedCompensationExpenseByNature	1
289	ifrs-full:ExpenseByNature	ifrs-full:AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts	1
290	ifrs-full:ExpenseByNature	ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossExplorationAndEvaluationAssets	1
291	ifrs-full:ExpenseByNature	ggb:FreightExpense	1
292	ifrs-full:ExpenseByNature	ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill	1
293	ifrs-full:ExpenseByNature	ifrs-full:AuditorsRemuneration	1
294	ifrs-full:ExpenseByNature	ifrs-full:ContingentRentsRecognisedAsExpenseClassifiedAsOperatingLease	1
295	ifrs-full:ExpenseByNature	ifrs-full:CostOfInventoriesRecognisedAsExpenseDuringPeriod	1
296	ifrs-full:ExpenseByNature	ifrs-full:CostOfMerchandiseSold	1

(Note that this is a work in progress!)