Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:OtherExpenseByFunction	ifrs-full:MiscellaneousOtherOperatingExpense	13
2	ifrs-full:OtherExpenseByFunction	ifrs-full:NetForeignExchangeLoss	6
3	ifrs-full:OtherExpenseByFunction	ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment	5
4	ifrs-full:OtherExpenseByFunction	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	4
5	ifrs-full:OtherExpenseByFunction	ifrs-full:ExpenseOfRestructuringActivities	4
6	ifrs-full:OtherExpenseByFunction	ifrs-full:ImpairmentLoss	3
7	ifrs-full:OtherExpenseByFunction	ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill	3
8	ifrs-full:OtherExpenseByFunction	ifrs-full:DepreciationAndAmortisationExpense	3
9	ifrs-full:OtherExpenseByFunction	ifrs-full:DonationsAndSubsidiesExpense	3
10	ifrs-full:OtherExpenseByFunction	ifrs-full:EmployeeBenefitsExpense	2
11	ifrs-full:OtherExpenseByFunction	ifrs-full:AdministrativeExpense	2
12	ifrs-full:OtherExpenseByFunction	ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill	2
13	ifrs-full:OtherExpenseByFunction	ifrs-full:GainsLossesOnDisposalsOfNoncurrentAssets	2
14	ifrs-full:OtherExpenseByFunction	ifrs-full:ImpairmentLossRecognisedInProfitOrLossTradeReceivables	2
15	ifrs-full:OtherExpenseByFunction	ifrs-full:ProfessionalFeesExpense	2
16	ifrs-full:OtherExpenseByFunction	ifrs-full:RepairsAndMaintenanceExpense	2
17	ifrs-full:OtherExpenseByFunction	ifrs-full:LossesOnDisposalsOfNoncurrentAssets	2
18	ifrs-full:OtherExpenseByFunction	ifrs-full:TaxExpenseOtherThanIncomeTaxExpense	2
19	ifrs-full:OtherExpenseByFunction	ifrs-full:TerminationBenefitsExpense	1
20	ifrs-full:OtherExpenseByFunction	ifrs-full:TravelExpense	1
21	ifrs-full:OtherExpenseByFunction	itub:CreditCardsCost	1
22	ifrs-full:OtherExpenseByFunction	itub:LossesWithThirdPartyFrauds	1
23	ifrs-full:OtherExpenseByFunction	itub:LossOnSaleOfAssetsHeldForSaleFixedAssetsAndInvestmentsInAssociatesAndJointVentures	1
24	ifrs-full:OtherExpenseByFunction	itub:ProvisionForAcquisitionIntegrationExpenses	1
25	ifrs-full:OtherExpenseByFunction	itub:ProvisionForCivilLawsuits	1
26	ifrs-full:OtherExpenseByFunction	itub:ProvisionForTaxAndSocialSecurityLawsuits	1
27	ifrs-full:OtherExpenseByFunction	itub:RefundOfInterbankCosts	1
28	ifrs-full:OtherExpenseByFunction	lpl:ExpensesRelatedToLegalProceedingsClaimsAndOthers	1
29	ifrs-full:OtherExpenseByFunction	lpl:LossOnDisposalOfIntangibleAssets	1
30	ifrs-full:OtherExpenseByFunction	lpl:OtherBadDebtExpense	1
31	ifrs-full:OtherExpenseByFunction	mph:LossOnSettlementOfDebt	1
32	ifrs-full:OtherExpenseByFunction	mph:RevaluationOfHoldbackReceivable	1
33	ifrs-full:OtherExpenseByFunction	mph:RevaluationOfLoangTermDerivative	1
34	ifrs-full:OtherExpenseByFunction	nok:DefinedBenefitObligationCurtailmentExpense	1
35	ifrs-full:OtherExpenseByFunction	nok:ForeignExchangeLossOnHedgingForecastedSalesAndPurchases	1
36	ifrs-full:OtherExpenseByFunction	nok:MiscellaneousOtherOperatingExpenseCredit	1
37	ifrs-full:OtherExpenseByFunction	nok:RealizedLossesAndExpensesFromUnlistedVentureFunds	1
38	ifrs-full:OtherExpenseByFunction	nok:SaleOfReceivablesExpenses	1
39	ifrs-full:OtherExpenseByFunction	nok:ValuationAllowanceForDoubtfulAccountsAndWriteOffsOfAccountsReceivable	1
40	ifrs-full:OtherExpenseByFunction	san:OtherAdministrativeExpenses	1
41	ifrs-full:OtherExpenseByFunction	san:SurveillanceAndCourierServicesExpense	1
42	ifrs-full:OtherExpenseByFunction	san:TechnicalReportsExpense	1
43	ifrs-full:OtherExpenseByFunction	san:TechnologySystemsExpense	1
44	ifrs-full:OtherExpenseByFunction	tv:FinancialLegalAndAccountingAdvisoryAndProfessionalServicesExpense	1
45	ifrs-full:OtherExpenseByFunction	tv:IncomeFromEarlyTerminationOfAgreement	1
46	ifrs-full:OtherExpenseByFunction	tv:LongTermEmployeeBenefitsServiceCost	1
47	ifrs-full:OtherExpenseByFunction	tv:OtherMiscellaneousIncomeExpense	1
48	ifrs-full:OtherExpenseByFunction	vjet:ValueOfShareBasedTransactionForSettingUpSubsidiaryWithNonControllingInterest	1
49	ifrs-full:OtherExpenseByFunction	ifrs-full:ResearchAndDevelopmentExpense	1
50	ifrs-full:OtherExpenseByFunction	ifrs-full:RevenueFromInterest	1
51	ifrs-full:OtherExpenseByFunction	ifrs-full:ReversalOfImpairmentLoss	1
52	ifrs-full:OtherExpenseByFunction	ifrs-full:SalesAndMarketingExpense	1
53	ifrs-full:OtherExpenseByFunction	ifrs-full:PropertyServiceChargeExpense	1
54	ifrs-full:OtherExpenseByFunction	ifrs-full:ReceiptsFromRoyaltiesFeesCommissionsAndOtherRevenue	1
55	ifrs-full:OtherExpenseByFunction	ifrs-full:RentalExpense	1
56	ifrs-full:OtherExpenseByFunction	ifrs-full:InsuranceExpense	1
57	ifrs-full:OtherExpenseByFunction	ifrs-full:InterestExpenseOnDepositsFromBanks	1
58	ifrs-full:OtherExpenseByFunction	ifrs-full:LossesOnDisposalsOfInvestments	1
59	ifrs-full:OtherExpenseByFunction	ifrs-full:OtherOperatingIncomeExpense	1
60	ifrs-full:OtherExpenseByFunction	ifrs-full:OtherShorttermEmployeeBenefits	1
61	ifrs-full:OtherExpenseByFunction	ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans	1
62	ifrs-full:OtherExpenseByFunction	ifrs-full:GainsLossesOnLitigationSettlements	1
63	ifrs-full:OtherExpenseByFunction	ifrs-full:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransaction	1
64	ifrs-full:OtherExpenseByFunction	ifrs-full:GainsLossesOnDisposalsOfInvestments	1
65	ifrs-full:OtherExpenseByFunction	ifrs-full:ImpairmentLossRecognisedInProfitOrLossLoansAndAdvances	1
66	ifrs-full:OtherExpenseByFunction	ifrs-full:ImpairmentLossOnFinancialAssets	1
67	ifrs-full:OtherExpenseByFunction	ifrs-full:ChangesInOtherProvisions	1
68	ifrs-full:OtherExpenseByFunction	ifrs-full:CommunicationExpense	1
69	ifrs-full:OtherExpenseByFunction	ifrs-full:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	1
70	ifrs-full:OtherExpenseByFunction	ifrs-full:ExpenseByNature	1
71	ifrs-full:OtherExpenseByFunction	ifrs-full:DepreciationExpense	1
72	ifrs-full:OtherExpenseByFunction	ifrs-full:DirectOperatingExpenseFromInvestmentProperty	1
73	ifrs-full:OtherExpenseByFunction	agu:BadDebtExpense	1
74	ifrs-full:OtherExpenseByFunction	agu:EnvironmentalRemediationAndAssetRetirementObligations	1
75	ifrs-full:OtherExpenseByFunction	agu:OutsourcingCosts	1
76	ifrs-full:OtherExpenseByFunction	agu:PotashProfitAndCapitalTax	1
77	ifrs-full:OtherExpenseByFunction	ako-a:BankDebitTax	1
78	ifrs-full:OtherExpenseByFunction	ako-a:OtherMiscellaneousFees	1
79	ifrs-full:OtherExpenseByFunction	apwc:ImpairmentLossRecognisedInProfitOrLossForeseeableLoss	1
80	ifrs-full:OtherExpenseByFunction	apwc:ImpairmentLossRecognisedInProfitOrLossOtherReceivable	1
81	ifrs-full:OtherExpenseByFunction	au:FiscalClaimsandCareandMaintenanceofOldTailings	1
82	ifrs-full:OtherExpenseByFunction	auy:MarkToMarketGainLossOnDeferredShareUnits	1
83	ifrs-full:OtherExpenseByFunction	auy:MarkToMarketGainLossOnWarrants	1
84	ifrs-full:OtherExpenseByFunction	auy:OtherExpensesLosses	1
85	ifrs-full:OtherExpenseByFunction	auy:WriteDownsOtherAssets	1
86	ifrs-full:OtherExpenseByFunction	bachocob:DisposalCosts	1
87	ifrs-full:OtherExpenseByFunction	bap:LossesOnFinancialAssetsAtFairValueThroughProfitOrLoss	1
88	ifrs-full:OtherExpenseByFunction	bsac:AllowancesAndExpensesForAssetsReceivedInLieuOfPayment	1
89	ifrs-full:OtherExpenseByFunction	bsac:CreditCardExpenses	1
90	ifrs-full:OtherExpenseByFunction	bsac:CustomerServices	1
91	ifrs-full:OtherExpenseByFunction	bsac:OtherOperatingExpensesGross	1
92	ifrs-full:OtherExpenseByFunction	cik0001004156:ExpensesRalatedToProjects	1
93	ifrs-full:OtherExpenseByFunction	cik0001004156:FinesReadjustmentsAndInterests	1
94	ifrs-full:OtherExpenseByFunction	cik0001004156:LossOfBiologicalAssetsDueToFires	1
95	ifrs-full:OtherExpenseByFunction	cik0001004156:OperatingExpensesDueToPlantsStoppage	1
96	ifrs-full:OtherExpenseByFunction	cls:BusinessTransitionCosts	1
97	ifrs-full:OtherExpenseByFunction	cls:GainLossonPurchaseofAnnuityRecognisedinProfitOrLoss	1
98	ifrs-full:OtherExpenseByFunction	cyd:LossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading	1
99	ifrs-full:OtherExpenseByFunction	cyd:LossOnChangeInFairValueOfForeignExchangeForwardContract	1
100	ifrs-full:OtherExpenseByFunction	cyd:LossOnDilutionOfEquityInterestInJointVenture	1
101	ifrs-full:OtherExpenseByFunction	cyd:LossOnDisposalOfSubsidiaries	1
102	ifrs-full:OtherExpenseByFunction	cyd:OthersOperatingExpense	1
103	ifrs-full:OtherExpenseByFunction	grvy:LossOnRetirementAndDisposalOfPropertyAndEquipment	1
104	ifrs-full:OtherExpenseByFunction	icl:NetChangeExpenseInFairValueOfDerivativeFinancialInstruments	1
105	ifrs-full:OtherExpenseByFunction	ifrs-full:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	1
106	ifrs-full:OtherExpenseByFunction	ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	1
107	ifrs-full:OtherExpenseByFunction	ifrs-full:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets	1
108	ifrs-full:OtherExpenseByFunction	ifrs-full:AdjustmentsForAmortisationExpense	1
109	ifrs-full:OtherExpenseByFunction	ifrs-full:AdjustmentsForDepreciationExpense	1
110	ifrs-full:OtherExpenseByFunction	ifrs-full:AdjustmentsForSharebasedPayments	1

(Note that this is a work in progress!)