| Line | Roll Up Total Concept | Roll Up Items Concept | Count |
| 1 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:InvestmentsInJointVenturesAccountedForUsingEquityMethod | 7 |
| 2 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:InvestmentsInAssociatesAccountedForUsingEquityMethod | 6 |
| 3 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:InvestmentsInJointVentures | 5 |
| 4 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:Goodwill | 5 |
| 5 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:InvestmentsInAssociates | 5 |
| 6 | ifrs-full:InvestmentAccountedForUsingEquityMethod | bam:InvestmentsinJointVenturesandAffiliatesAccountedforUsingtheEquityMethod | 1 |
| 7 | ifrs-full:InvestmentAccountedForUsingEquityMethod | bldp:Investmentsaccountedforusingequitymethodother | 1 |
| 8 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ebr:AccumulatedProvisionForLossesOnInvestments | 1 |
| 9 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ebr:InvestmentAccountedForUsingEquityMethodGross | 1 |
| 10 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ello:DeferredInterest | 1 |
| 11 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ello:InvestmentInShares | 1 |
| 12 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ello:LongtermInvestment | 1 |
| 13 | ifrs-full:InvestmentAccountedForUsingEquityMethod | grfs:AssociatesAndJointVenturesAccountedForUsingEquityMethodDifferenceBetweenShareOfNetAssetsAndCarryingValueOfInvestmentGoodwill | 1 |
| 14 | ifrs-full:InvestmentAccountedForUsingEquityMethod | grfs:ShareOfNetAssetsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod | 1 |
| 15 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:Assets | 1 |
| 16 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:CurrentAssets | 1 |
| 17 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:CurrentLiabilities | 1 |
| 18 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:InvestmentsInSubsidiariesJointVenturesAndAssociates | 1 |
| 19 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:Liabilities | 1 |
| 20 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:NetAssetsLiabilities | 1 |
| 21 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:NoncurrentAssets | 1 |
| 22 | ifrs-full:InvestmentAccountedForUsingEquityMethod | ifrs-full:NoncurrentLiabilities | 1 |
| 23 | ifrs-full:InvestmentAccountedForUsingEquityMethod | lfc:AccumulatedImpairmentOnInvestmentInInvestmentsInAssociatesAndJointVentures | 1 |
| 24 | ifrs-full:InvestmentAccountedForUsingEquityMethod | lfc:GrossInvestmentsAccountedForUsingEquityMethod | 1 |
| 25 | ifrs-full:InvestmentAccountedForUsingEquityMethod | lpl:IntraGroupTransactionInAssociates | 1 |
| 26 | ifrs-full:InvestmentAccountedForUsingEquityMethod | lpl:NetAssetsOwnershipInterestOfAssociates | 1 |
| 27 | ifrs-full:InvestmentAccountedForUsingEquityMethod | shi:AdjustmentsForEarningsNotSharedByOtherShareholders | 1 |
| 28 | ifrs-full:InvestmentAccountedForUsingEquityMethod | shi:AdjustmentsForUnrealisedUpstreamAndDownstreamTransaction | 1 |
| 29 | ifrs-full:InvestmentAccountedForUsingEquityMethod | shi:InterestInAssociatesAndJointVentures | 1 |
| 30 | ifrs-full:InvestmentAccountedForUsingEquityMethod | smi:ValuationPremiumInAssociate | 1 |
| 31 | ifrs-full:InvestmentAccountedForUsingEquityMethod | smi:ValueOfOwnershipInterestInAssociate | 1 |
| 32 | ifrs-full:InvestmentAccountedForUsingEquityMethod | snp:ExcessOfFairValueOfConsiderationTransferredOverGroupsShareOfFairValueOfInvesteessIdentifiableAssetsAndLiabilitiesAsOfTransactionDate | 1 |
| 33 | ifrs-full:InvestmentAccountedForUsingEquityMethod | snp:ShareOfNetAssetsForUsingEquityMethod | 1 |
| 34 | ifrs-full:InvestmentAccountedForUsingEquityMethod | tkc:ProportionOfTheGroupOwnershipInterestInAssociate | 1 |
| 35 | ifrs-full:InvestmentAccountedForUsingEquityMethod | tlk:ProportionOfShareOfNetAssetsInAssociate | 1 |
| 36 | ifrs-full:InvestmentAccountedForUsingEquityMethod | tsm:ShareOfNetAssetsOfAssociate | 1 |