Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense	5
2	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForSharebasedPayments	5
3	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod	4
4	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:GainsOnDisposalsOfPropertyPlantAndEquipment	3
5	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForUnrealisedForeignExchangeLossesGains	3
6	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AmortisationExpense	3
7	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:OtherAdjustmentsForNoncashItems	3
8	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:GainsOnDisposalsOfInvestments	2
9	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:RevenueFromDividends	2
10	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable	2
11	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:DepreciationExpense	2
12	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForIncomeTaxExpense	2
13	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables	2
14	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForInterestExpense	2
15	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForInterestIncome	2
16	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets	2
17	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForProvisions	2
18	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForFairValueGainsLosses	2
19	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForFinanceCosts	2
20	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:IncomeTaxExpenseContinuingOperations	2
21	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:IncreaseDecreaseInContingentConsiderationAssetLiability	1
22	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:IncreaseDecreaseThroughForeignExchangeFinancialAssets	1
23	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:InterestExpense	1
24	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:InventoryWritedown2011	1
25	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment	1
26	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:LossesOnDisposalsOfInvestments	1
27	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:LossesOnDisposalsOfNoncurrentAssets	1
28	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment	1
29	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:NetForeignExchangeGain	1
30	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:NetForeignExchangeLoss	1
31	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ImpairmentLoss	1
32	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9	1
33	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ImpairmentLossOnFinancialAssets	1
34	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ImpairmentLossRecognisedInProfitOrLoss	1
35	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill	1
36	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	1
37	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ImpairmentLossRecognisedInProfitOrLossTradeReceivables	1
38	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables	1
39	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	oncyf:IncreaseDecreaseinPrepaidExpense1	1
40	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	pkx:AdjustmentsForGainOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates	1
41	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	pkx:AdjustmentsForLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates	1
42	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	pkx:AdjustmentsForPostEmploymentBenefits	1
43	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	pkx:GainOnDisposalsOfAssetsHeldForSale	1
44	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	pkx:ImpairmentLossOnAssetsHeldForSale	1
45	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	pkx:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossReceivables	1
46	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	pkx:LossOnDisposalsOfAssetsHeldForSale	1
47	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:AdjustmentsForOtherFinanceCosts	1
48	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:GainsOnFinancialAssetsAtFairValueThroughProfitOrLoss	1
49	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:GainsOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss	1
50	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:ImpairmentLossRecognisedInProfitOrLossOtherInvestmentSecurities	1
51	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipmentAndIntangibleAssets	1
52	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:LossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss	1
53	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:LossesOnSettlementOfDerivatives	1
54	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:LossOnSaleOfTradeAccountsReceivable	1
55	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:OtherExpenseAdjustmentsForNoncashItems	1
56	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	skm:OtherIncomeAdjustmentsForNoncashItems	1
57	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	tsu:AdjustmentsForLeaseInterestPayable	1
58	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	tsu:AdjustmentsForLeaseInterestReceivable	1
59	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	tsu:IncomeBeforeIncomeTaxAndSocialContribution	1
60	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	tsu:InterestFromObligationsArisingFromAssetRetirementObligation	1
61	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	tsu:LossesOnDoubtfulAccounts	1
62	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	tsu:MonetaryCorrectionOfDividends	1
63	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	tsu:MonetaryCorrectionOfJudicialDepositsAndAdministrativeAndJudicialProceedings	1
64	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	tsu:ProvisionForAdministrativeAndLegalProceedings	1
65	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	umc:AdjustmentsForExchangeLossGainOnFinancialAssetsAndLiabilities	1
66	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	umc:AmortizationOfDeferredGovernmentGrants	1
67	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	umc:BargainPurchaseGain	1
68	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	umc:GainsLossesOnDisposalsOfNoncurrentAssetsHeldForSale	1
69	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForFinanceIncome	1
70	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates	1
71	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForDepreciationAndAmortisationExpenseAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	1
72	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForDepreciationExpense	1
73	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForDividendIncome	1
74	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	auo:InventoryWritedowns	1
75	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	bsmx:AdjustmentsForLossesGainsOnDisposalOfAssetsNotClassifiedAsHeldForSale	1
76	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	bsmx:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssetsHeldForSale	1
77	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	bsmx:AdjustmentsForUnrealisedForeignExchangeLossesGainsOnSubordinatedAdditionalTier1CapitalNotes	1
78	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	eurn:AdjustmentsForAmortisationOfDeferredCapitalGain	1
79	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	gil:AdjustmentForTimingDifferencesFromSettlementOfFinancialDerivatives	1
80	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	gil:AdjustmentsForUnrealisedForeignExchangeAndFairValueLossesGains	1
81	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	gil:GainsLossesOnDisposalsOfPropertyPlantandEquipmentAndNonCurrentAssets	1
82	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForAmortisationExpense	1
83	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets	1
84	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables	1
85	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable	1
86	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables	1
87	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities	1
88	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:DepreciationPropertyPlantAndEquipment	1
89	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:GainsLossesOnDisposalsOfInvestments	1
90	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:GainsLossesOnDisposalsOfOtherNoncurrentAssets	1
91	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment	1
92	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:GainsLossesOnLoansAndReceivables	1
93	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:GainsOnChangeInFairValueOfDerivatives	1
94	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:DeferredTaxExpenseIncome	1
95	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod	1
96	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:RevenueFromInterest	1
97	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:ReversalOfImpairmentLoss	1
98	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:GainsOnDisposalsOfNoncurrentAssets	1
99	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:OtherAdjustmentsForWhichCashEffectsAreInvestingOrFinancingCashFlow	1
100	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:OtherAdjustmentsToReconcileProfitLoss	1
101	ifrs-full:AdjustmentsToReconcileProfitLossOtherThanChangesInWorkingCapital	ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans	1

(Note that this is a work in progress!)