Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:OtherExpenseByNature	ifrs-full:MiscellaneousOtherOperatingExpense	11
2	ifrs-full:OtherExpenseByNature	ifrs-full:TaxExpenseOtherThanIncomeTaxExpense	9
3	ifrs-full:OtherExpenseByNature	ifrs-full:RepairsAndMaintenanceExpense	6
4	ifrs-full:OtherExpenseByNature	ifrs-full:LossesOnDisposalsOfNoncurrentAssets	6
5	ifrs-full:OtherExpenseByNature	ifrs-full:DonationsAndSubsidiesExpense	5
6	ifrs-full:OtherExpenseByNature	ifrs-full:NetForeignExchangeLoss	4
7	ifrs-full:OtherExpenseByNature	ifrs-full:TravelExpense	4
8	ifrs-full:OtherExpenseByNature	ifrs-full:RentalExpense	3
9	ifrs-full:OtherExpenseByNature	ifrs-full:TransportationExpense	3
10	ifrs-full:OtherExpenseByNature	ifrs-full:ProfessionalFeesExpense	3
11	ifrs-full:OtherExpenseByNature	ifrs-full:InsuranceExpense	3
12	ifrs-full:OtherExpenseByNature	ifrs-full:CommunicationExpense	3
13	ifrs-full:OtherExpenseByNature	ifrs-full:CostOfMerchandiseSold	2
14	ifrs-full:OtherExpenseByNature	ifrs-full:AdministrativeExpense	2
15	ifrs-full:OtherExpenseByNature	ifrs-full:AcquisitionrelatedCostsForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	2
16	ifrs-full:OtherExpenseByNature	ifrs-full:FinanceCosts	2
17	ifrs-full:OtherExpenseByNature	ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment	2
18	ifrs-full:OtherExpenseByNature	ifrs-full:PropertyManagementExpense	2
19	ifrs-full:OtherExpenseByNature	ifrs-full:OtherIncome	2
20	ifrs-full:OtherExpenseByNature	ifrs-full:ImpairmentLossRecognisedInProfitOrLossTradeReceivables	2
21	ifrs-full:OtherExpenseByNature	ifrs-full:SalesAndMarketingExpense	2
22	ifrs-full:OtherExpenseByNature	ifrs-full:ServicesExpense	2
23	ifrs-full:OtherExpenseByNature	skm:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentAndIntangibleAssets	2
24	ifrs-full:OtherExpenseByNature	ifrs-full:UtilitiesExpense	2
25	ifrs-full:OtherExpenseByNature	ifrs-full:WagesAndSalaries	1
26	ifrs-full:OtherExpenseByNature	kof:LossesOnRetirementOfNoncurrentAssets	1
27	ifrs-full:OtherExpenseByNature	kof:OtherExpenseImpact	1
28	ifrs-full:OtherExpenseByNature	kof:ProvisionForContingencies	1
29	ifrs-full:OtherExpenseByNature	kof:SeverancePayments	1
30	ifrs-full:OtherExpenseByNature	ln:SuppliesExpense	1
31	ifrs-full:OtherExpenseByNature	ln:TrainingExpense	1
32	ifrs-full:OtherExpenseByNature	maxr:IfrsGainLossOnExtinguishmentOfDebt	1
33	ifrs-full:OtherExpenseByNature	maxr:KeyManagementPersonnelCompensationOtherExpense	1
34	ifrs-full:OtherExpenseByNature	mrus:LitigationCosts	1
35	ifrs-full:OtherExpenseByNature	mrus:OtherOperatingExpenses	1
36	ifrs-full:OtherExpenseByNature	pac:Donation	1
37	ifrs-full:OtherExpenseByNature	skm:BadDebtForAccountsReceivableOther	1
38	ifrs-full:OtherExpenseByNature	skm:ImpairmentLossRecognisedInProfitOrLossOtherInvestmentSecurities	1
39	ifrs-full:OtherExpenseByNature	skm:SuppliesAndOtherExpense	1
40	ifrs-full:OtherExpenseByNature	skm:TrainingExpense	1
41	ifrs-full:OtherExpenseByNature	teo:DeliveryCostsCapitalizedAsSubscriberAcquisitionCosts	1
42	ifrs-full:OtherExpenseByNature	teo:InternationalAndSatelliteConnectivityExpenses	1
43	ifrs-full:OtherExpenseByNature	teo:TransportationFreightAndTravelExpenses	1
44	ifrs-full:OtherExpenseByNature	tot:AmortisationExpenseIntangibleAssetsOtherThanMineralInterests	1
45	ifrs-full:OtherExpenseByNature	tot:MiscellaneousOtherExpenseByNature	1
46	ifrs-full:OtherExpenseByNature	us-gaap:GeneralAndAdministrativeExpense	1
47	ifrs-full:OtherExpenseByNature	us-gaap:OtherExpenses	1
48	ifrs-full:OtherExpenseByNature	ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod	1
49	ifrs-full:OtherExpenseByNature	ifrs-full:SocialSecurityContributions	1
50	ifrs-full:OtherExpenseByNature	ifrs-full:ResearchAndDevelopmentExpense	1
51	ifrs-full:OtherExpenseByNature	ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment	1
52	ifrs-full:OtherExpenseByNature	ifrs-full:PropertyTaxExpense	1
53	ifrs-full:OtherExpenseByNature	ifrs-full:ProvisionUsedOtherProvisions	1
54	ifrs-full:OtherExpenseByNature	ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	1
55	ifrs-full:OtherExpenseByNature	ifrs-full:GainsLossesRecognisedInProfitOrLossAttributableToChangeInUnrealisedGainsOrLossesForAssetsHeldAtEndOfPeriodFairValueMeasurement	1
56	ifrs-full:OtherExpenseByNature	ifrs-full:ImpairmentLoss	1
57	ifrs-full:OtherExpenseByNature	ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9	1
58	ifrs-full:OtherExpenseByNature	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	1
59	ifrs-full:OtherExpenseByNature	ifrs-full:InterestExpenseOnFinanceLeases	1
60	ifrs-full:OtherExpenseByNature	ifrs-full:InventoryWritedown2011	1
61	ifrs-full:OtherExpenseByNature	ifrs-full:InvestmentIncome	1
62	ifrs-full:OtherExpenseByNature	ifrs-full:LeaseAndSubleasePaymentsRecognisedAsExpense	1
63	ifrs-full:OtherExpenseByNature	ifrs-full:FinanceIncome	1
64	ifrs-full:OtherExpenseByNature	ifrs-full:GainsLossesOnChangeInValueOfForeignCurrencyBasisSpreadsBeforeTax	1
65	ifrs-full:OtherExpenseByNature	ifrs-full:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod	1
66	ifrs-full:OtherExpenseByNature	ifrs-full:EnergyTransmissionCharges	1
67	ifrs-full:OtherExpenseByNature	ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees	1
68	ifrs-full:OtherExpenseByNature	ifrs-full:ExpenseOfRestructuringActivities	1
69	ifrs-full:OtherExpenseByNature	ifrs-full:FeeAndCommissionExpense	1
70	ifrs-full:OtherExpenseByNature	ifrs-full:AdvertisingExpense	1
71	ifrs-full:OtherExpenseByNature	ifrs-full:AuditorsRemuneration	1
72	ifrs-full:OtherExpenseByNature	ifrs-full:AuditorsRemunerationForOtherServices	1
73	ifrs-full:OtherExpenseByNature	ifrs-full:CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome	1
74	ifrs-full:OtherExpenseByNature	ifrs-full:DecreaseThroughClassifiedAsHeldForSaleIntangibleAssetsOtherThanGoodwill	1
75	ifrs-full:OtherExpenseByNature	ifrs-full:DecreaseThroughClassifiedAsHeldForSalePropertyPlantAndEquipment	1
76	ifrs-full:OtherExpenseByNature	ifrs-full:DeferredTaxExpenseArisingFromWritedownOrReversalOfWritedownOfDeferredTaxAsset	1
77	ifrs-full:OtherExpenseByNature	ifrs-full:DepreciationAndAmortisationExpense	1
78	ifrs-full:OtherExpenseByNature	atto:OtherManagementExpenses	1
79	ifrs-full:OtherExpenseByNature	atto:Servicesprovidedbythirdparties	1
80	ifrs-full:OtherExpenseByNature	aval:AdaptationAndInstallationExpense	1
81	ifrs-full:OtherExpenseByNature	aval:AdvertisingExpenses	1
82	ifrs-full:OtherExpenseByNature	aval:AffiliationContributionsAndTransfers	1
83	ifrs-full:OtherExpenseByNature	aval:CleaningAndSecurityServicesExpense	1
84	ifrs-full:OtherExpenseByNature	aval:ElectronicDataProcessingExpense	1
85	ifrs-full:OtherExpenseByNature	aval:OutsourcingServicesExpenses	1
86	ifrs-full:OtherExpenseByNature	aval:PersonnelExpenses	1
87	ifrs-full:OtherExpenseByNature	aval:SuppliesAndStationary	1
88	ifrs-full:OtherExpenseByNature	aval:WarehouseExpense	1
89	ifrs-full:OtherExpenseByNature	bep:OtherIncomeExpenses	1
90	ifrs-full:OtherExpenseByNature	bep:UnrealizedLossOnAvailableForSaleSecurities	1
91	ifrs-full:OtherExpenseByNature	BFRA:CostsForPensionSchemes	1
92	ifrs-full:OtherExpenseByNature	blx:RegulatoryFees	1
93	ifrs-full:OtherExpenseByNature	bsbr:OtherAdministrativeExpenses	1
94	ifrs-full:OtherExpenseByNature	bsbr:SpecializedAndTechnicalServices	1
95	ifrs-full:OtherExpenseByNature	bsbr:TechnologyAndSystems	1
96	ifrs-full:OtherExpenseByNature	chu:CustomerRetentionCosts	1
97	ifrs-full:OtherExpenseByNature	chu:ImpairmentLossRecognisedInDoubtfulDebtsAndWriteDownOfInventories	1
98	ifrs-full:OtherExpenseByNature	chu:InternetAccessTerminalMaintenanceExpenses	1
99	ifrs-full:OtherExpenseByNature	chu:ServiceTechnicalSupportExpenses	1
100	ifrs-full:OtherExpenseByNature	ck0000932782:Claims	1
101	ifrs-full:OtherExpenseByNature	ck0000932782:ImpairmentOfGoodwill	1
102	ifrs-full:OtherExpenseByNature	ck0000932782:LossesOnFinancialAssetsAtFairValueThroughProfitOrLoss	1
103	ifrs-full:OtherExpenseByNature	ck0000932782:LossInTheSaleOfAssociates	1
104	ifrs-full:OtherExpenseByNature	ck0000932782:LossOnDisposalOfAssets	1
105	ifrs-full:OtherExpenseByNature	ck0000932782:OtherBusinessExpenses	1
106	ifrs-full:OtherExpenseByNature	fmx:ContingenciesAssociatedWithPriorAcquisitionsOrDisposals	1
107	ifrs-full:OtherExpenseByNature	fmx:DeconsolidationEffectOfOtherExpenses	1
108	ifrs-full:OtherExpenseByNature	fmx:DisposalOfLongLivedAssets	1
109	ifrs-full:OtherExpenseByNature	fmx:LegalFeesAndOtherExpensesFromPastAcquisitions	1
110	ifrs-full:OtherExpenseByNature	fmx:LossesOnDisposalsOfOtherAssets	1
111	ifrs-full:OtherExpenseByNature	fmx:LossOnSaleOfEquityFinancialAssets	1
112	ifrs-full:OtherExpenseByNature	fmx:SeverancePayments	1
113	ifrs-full:OtherExpenseByNature	fmx:SuppliersProvisions	1
114	ifrs-full:OtherExpenseByNature	gold:ManagementFeeExpenses	1
115	ifrs-full:OtherExpenseByNature	iag:ChangesInAssetRetirementObligations	1
116	ifrs-full:OtherExpenseByNature	iag:MiscellaneousOtherExpensesIncome	1
117	ifrs-full:OtherExpenseByNature	icl:EnvironmentRelatedProvision	1
118	ifrs-full:OtherExpenseByNature	icl:OtherExpenseOther	1
119	ifrs-full:OtherExpenseByNature	icl:ProvisionForHistoricalWasteRemoval	1
120	ifrs-full:OtherExpenseByNature	icl:ProvisionForLegalClaims	1
121	ifrs-full:OtherExpenseByNature	icl:ProvisionInRespectOfPriorPeriodsResultingFromAnArbitrationDecision	1

(Note that this is a work in progress!)