Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:CostOfSales	ifrs-full:DepreciationAndAmortisationExpense	16
2	ifrs-full:CostOfSales	ifrs-full:RawMaterialsAndConsumablesUsed	12
3	ifrs-full:CostOfSales	ifrs-full:DepreciationExpense	11
4	ifrs-full:CostOfSales	ifrs-full:WagesAndSalaries	11
5	ifrs-full:CostOfSales	ifrs-full:RepairsAndMaintenanceExpense	9
6	ifrs-full:CostOfSales	ifrs-full:OtherExpenseByNature	8
7	ifrs-full:CostOfSales	ifrs-full:RoyaltyExpense	7
8	ifrs-full:CostOfSales	ifrs-full:CostOfMerchandiseSold	7
9	ifrs-full:CostOfSales	ifrs-full:ServicesExpense	7
10	ifrs-full:CostOfSales	ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress	6
11	ifrs-full:CostOfSales	ifrs-full:EnergyExpense	6
12	ifrs-full:CostOfSales	ifrs-full:WritedownsReversalsOfInventories	6
13	ifrs-full:CostOfSales	ifrs-full:EmployeeBenefitsExpense	5
14	ifrs-full:CostOfSales	ifrs-full:InventoryWritedown2011	5
15	ifrs-full:CostOfSales	ifrs-full:CostOfInventoriesRecognisedAsExpenseDuringPeriod	4
16	ifrs-full:CostOfSales	ifrs-full:MiscellaneousOtherOperatingExpense	3
17	ifrs-full:CostOfSales	ifrs-full:OperatingExpense	3
18	ifrs-full:CostOfSales	ifrs-full:ExpenseOfRestructuringActivities	3
19	ifrs-full:CostOfSales	ifrs-full:SalesAndMarketingExpense	3
20	ifrs-full:CostOfSales	ifrs-full:TransportationExpense	3
21	ifrs-full:CostOfSales	ifrs-full:SellingGeneralAndAdministrativeExpense	2
22	ifrs-full:CostOfSales	ifrs-full:OtherOperatingIncomeExpense	2
23	ifrs-full:CostOfSales	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	2
24	ifrs-full:CostOfSales	ifrs-full:InsuranceExpense	2
25	ifrs-full:CostOfSales	ifrs-full:OtherExpenseByFunction	2
26	ifrs-full:CostOfSales	ifrs-full:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	2
27	ifrs-full:CostOfSales	ifrs-full:FuelExpense	2
28	ifrs-full:CostOfSales	ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives	1
29	ifrs-full:CostOfSales	ifrs-full:GainsLossesOnLoansAndReceivables	1
30	ifrs-full:CostOfSales	ifrs-full:ImpairmentLossRecognisedInProfitOrLoss	1
31	ifrs-full:CostOfSales	ifrs-full:EnergyTransmissionCharges	1
32	ifrs-full:CostOfSales	ifrs-full:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources	1
33	ifrs-full:CostOfSales	ifrs-full:ExpenseByNature	1
34	ifrs-full:CostOfSales	ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees	1
35	ifrs-full:CostOfSales	ifrs-full:CommunicationExpense	1
36	ifrs-full:CostOfSales	ifrs-full:CostOfPurchasedEnergySold	1
37	ifrs-full:CostOfSales	ifrs-full:MinimumOperatingLeasePayments	1
38	ifrs-full:CostOfSales	ifrs-full:FuelAndEnergyExpense	1
39	ifrs-full:CostOfSales	ifrs-full:OtherShorttermEmployeeBenefits	1
40	ifrs-full:CostOfSales	ifrs-full:ProfessionalFeesExpense	1
41	ifrs-full:CostOfSales	ifrs-full:UtilitiesExpense	1
42	ifrs-full:CostOfSales	ifrs-full:TaxExpenseOtherThanIncomeTaxExpense	1
43	ifrs-full:CostOfSales	ifrs-full:RentalExpense	1
44	ifrs-full:CostOfSales	imos:LossOnAbandonmentInventory	1
45	ifrs-full:CostOfSales	kbsf:CostOfLabor	1
46	ifrs-full:CostOfSales	kbsf:ForeignCurrencyTranslationDifference	1
47	ifrs-full:CostOfSales	kbsf:InventoryProvision	1
48	ifrs-full:CostOfSales	kbsf:OtherCostOfSales	1
49	ifrs-full:CostOfSales	kbsf:OutSourcedManufacturingCost	1
50	ifrs-full:CostOfSales	kbsf:PurchasesOfFinishedGoods	1
51	ifrs-full:CostOfSales	kbsf:RentalExpenseForManufacturing	1
52	ifrs-full:CostOfSales	kbsf:WaterAndElectricity	1
53	ifrs-full:CostOfSales	ken:IntermediationFeesExpense	1
54	ifrs-full:CostOfSales	ken:PlantUnavailabilityExpense	1
55	ifrs-full:CostOfSales	ken:RegulatoryExpenses	1
56	ifrs-full:CostOfSales	ken:ThirdPartyServices	1
57	ifrs-full:CostOfSales	kgc:ProductionCostOfSales	1
58	ifrs-full:CostOfSales	kl:ExpenseFromSharebasedPaymentTransactionsWithEmployeesIncludedInProductionCosts	1
59	ifrs-full:CostOfSales	kmda:CostOfMerchandiseFromSaleOfGoodsImported	1
60	ifrs-full:CostOfSales	kmda:CostOfMerchandiseManufacturedByCompany	1
61	ifrs-full:CostOfSales	lac:CostOfSalesDepreciation	1
62	ifrs-full:CostOfSales	lac:ProductionCost	1
63	ifrs-full:CostOfSales	mdwd:AllotmentOfManufacturingCostsToResearchAndDevelopment	1
64	ifrs-full:CostOfSales	mdwd:SubcontractorsExpenses	1
65	ifrs-full:CostOfSales	mfcb:ExpensesRelatedToDispositionsOfSubsidiaries	1
66	ifrs-full:CostOfSales	mfcb:GainsLossesOnSecurities	1
67	ifrs-full:CostOfSales	mfcb:IncreaseDecreaseInMarketValueOfCommodityInventories	1
68	ifrs-full:CostOfSales	mfcb:PayablesWriteOffs	1
69	ifrs-full:CostOfSales	nept:CostOfSalesExcludingImpairmentLossOnInventories	1
70	ifrs-full:CostOfSales	nept:OtherCostOfSalesImpairmentLossOnInventories	1
71	ifrs-full:CostOfSales	nets:CostOfSalesOther	1
72	ifrs-full:CostOfSales	nets:ShippingCosts	1
73	ifrs-full:CostOfSales	NNDM:CostOfRevenueAmortizationOfIntangible	1
74	ifrs-full:CostOfSales	NNDM:CostOfRevenuesBeforeAmortizationOfIntangible	1
75	ifrs-full:CostOfSales	omab:BuildingLease	1
76	ifrs-full:CostOfSales	omab:CostOfHotelService	1
77	ifrs-full:CostOfSales	omab:EmployeeStatutoryProfitSharing	1
78	ifrs-full:CostOfSales	omab:EquipmentLeaseFeesAndOthersExpense	1
79	ifrs-full:CostOfSales	omab:IfrsProvisionForDoubtfulAccounts	1
80	ifrs-full:CostOfSales	omab:SecurityAndInsuranceExpense	1
81	ifrs-full:CostOfSales	omab:UtilitiesExpenses	1
82	ifrs-full:CostOfSales	paas:ProductionCosts1	1
83	ifrs-full:CostOfSales	pac:MaintenanceExpense	1
84	ifrs-full:CostOfSales	pac:UtilitiesExpenses	1
85	ifrs-full:CostOfSales	phi:CostOfComputersCellularHandsetsCellularSIMPacksSoldAndBroadbandDataModems	1
86	ifrs-full:CostOfSales	phi:CostOfPointProductSales	1
87	ifrs-full:CostOfSales	phi:CostOfSatelliteAirTimeAndTerminalUnits	1
88	ifrs-full:CostOfSales	phi:CostOfServices1	1
89	ifrs-full:CostOfSales	ptnr:AmortizationOfRightsOfUseIncludingImpairment	1
90	ifrs-full:CostOfSales	ptnr:NetworkAndCableMaintenance	1
91	ifrs-full:CostOfSales	ptnr:OtherCostOfSales	1
92	ifrs-full:CostOfSales	pvg:CostOfSalesExcludingChangeInInventory	1
93	ifrs-full:CostOfSales	qbmi:BuildingExpenses	1
94	ifrs-full:CostOfSales	qbmi:PurchaseOfGoodsAndServicesOther	1
95	ifrs-full:CostOfSales	qbmi:RoyaltyRightsAndCreationCosts	1
96	ifrs-full:CostOfSales	qiwi:ExpenseFromSharebasedPaymentTransactionsWithEmployeesRelatedTaxesAndOtherPersonnel	1
97	ifrs-full:CostOfSales	qiwi:OtherExpensesExcludingDepreciationAndAmortization	1
98	ifrs-full:CostOfSales	qiwi:TransactionCosts	1
99	ifrs-full:CostOfSales	sand:CostOfSalesExcludingDepletion	1
100	ifrs-full:CostOfSales	smt:DepreciationDepletionAndAmortizationExpense	1
101	ifrs-full:CostOfSales	smt:MiningProductionCostOfSales	1
102	ifrs-full:CostOfSales	snde:WorkoverExpensesLease	1
103	ifrs-full:CostOfSales	spil:OtherCostRevenueOfInventory	1
104	ifrs-full:CostOfSales	sqm:Contractors	1
105	ifrs-full:CostOfSales	sqm:CorfoRightsExpenses	1
106	ifrs-full:CostOfSales	sqm:CostOfRawMeterialAndSuppiles	1
107	ifrs-full:CostOfSales	sqm:FreightAndProductTransportCosts	1
108	ifrs-full:CostOfSales	sqm:InvestmentPlanExpenses	1
109	ifrs-full:CostOfSales	sqm:MiningConcessions	1
110	ifrs-full:CostOfSales	sqm:OperatingLeases	1
111	ifrs-full:CostOfSales	sqm:OperationsTransport	1
112	ifrs-full:CostOfSales	sqm:PackagingCosts	1
113	ifrs-full:CostOfSales	sqm:PurchasesFromThirdParties	1
114	ifrs-full:CostOfSales	sqm:SmallDepositAmortizationExpense	1
115	ifrs-full:CostOfSales	sqns:CostOfOtherRevenue	1
116	ifrs-full:CostOfSales	ssrm:CostOfGoodSoldDepletionDepreciationAndAmortization	1
117	ifrs-full:CostOfSales	ssrm:Exportduties	1
118	ifrs-full:CostOfSales	svm:MineralResourceTaxes	1
119	ifrs-full:CostOfSales	svm:ProductionExpense	1
120	ifrs-full:CostOfSales	taho:ProductionCosts1	1
121	ifrs-full:CostOfSales	tgb:ProductionCosts1	1
122	ifrs-full:CostOfSales	tlnd:CostOfProfessionalServices	1
123	ifrs-full:CostOfSales	tlnd:CostOfSalesSubscriptions	1
124	ifrs-full:CostOfSales	trq:DepreciationAndDepletionExpensesIncludedInCostOfSales	1
125	ifrs-full:CostOfSales	trq:InventoryWritedownReversalCostOfSales	1
126	ifrs-full:CostOfSales	trq:ProductionAndDeliveryExpenses	1
127	ifrs-full:CostOfSales	usas:ChangeInConcentratesAndOreStockpile	1
128	ifrs-full:CostOfSales	us-gaap:ConstructionAndDevelopmentCosts	1
129	ifrs-full:CostOfSales	us-gaap:CostOfGoodsSold	1
130	ifrs-full:CostOfSales	us-gaap:CostOfServices	1
131	ifrs-full:CostOfSales	vale:CostOfAcquisitionOfProducts	1
132	ifrs-full:CostOfSales	vale:DepreciationAndDepletionExpenseCostGoodsSoldAndServices	1
133	ifrs-full:CostOfSales	vale:EmployeeBenefitsExpenseCostOfGoodsSoldAndServices	1
134	ifrs-full:CostOfSales	vale:OtherCostOfGoodsSoldAndServices	1
135	ifrs-full:CostOfSales	vi:PurchaseOfGoodsAndServicesOther	1
136	ifrs-full:CostOfSales	vi:RoyaltiesAndRights	1
137	ifrs-full:CostOfSales	vjet:PersonnelExpensesIncludedInCostOfSales	1
138	ifrs-full:CostOfSales	wilc:CostOfSalesGross	1
139	ifrs-full:CostOfSales	wpm:CostOfSalesExcludingDepletion	1
140	ifrs-full:CostOfSales	wpm:Depletion1	1
141	ifrs-full:CostOfSales	abx:DirectMiningCosts	1
142	ifrs-full:CostOfSales	akg:ProductionCosts	1
143	ifrs-full:CostOfSales	ard:DefinedBenefitPlanPastServiceCredit	1
144	ifrs-full:CostOfSales	ard:ImpairmentLossRecognisedInProfitOrLossWorkingCapital	1
145	ifrs-full:CostOfSales	ard:NonCashInventoryAdjustment	1
146	ifrs-full:CostOfSales	ard:StartUpCosts	1
147	ifrs-full:CostOfSales	ardf:DefinedBenefitPlanPastServiceCredit	1
148	ifrs-full:CostOfSales	ardf:ImpairmentLossRecognisedInProfitOrLossWorkingCapital	1
149	ifrs-full:CostOfSales	ardf:NonCashInventoryAdjustment	1
150	ifrs-full:CostOfSales	ardf:StartUpCosts	1
151	ifrs-full:CostOfSales	au:RehabilitationandOtherNoncashExpense	1
152	ifrs-full:CostOfSales	au:TerminationBenefitsExpenseCostofSales	1
153	ifrs-full:CostOfSales	au:TotalCashCostsFromOperations	1
154	ifrs-full:CostOfSales	auy:ChangeInInventoriesImpactOfForeignCurrencyRoyaltiesAndOther	1
155	ifrs-full:CostOfSales	auy:EmployeeBenefitsExpenseIncludedInCostOfSales	1
156	ifrs-full:CostOfSales	btg:CostofSalesDepreciationandAmortisationExpense	1
157	ifrs-full:CostOfSales	btg:ProductionExpense	1
158	ifrs-full:CostOfSales	btg:RoyaltyExpenseAndProductionTaxExpense	1
159	ifrs-full:CostOfSales	cas:EmployeeBenefitsExpenseCostOfSales	1
160	ifrs-full:CostOfSales	cas:OtherCostOfSales	1
161	ifrs-full:CostOfSales	cccl:CarryingAmountOfInventoriesSold	1
162	ifrs-full:CostOfSales	cel:CostOfRevenuesFromEquipment	1
163	ifrs-full:CostOfSales	cik0001013131:CostOfSalesDepreciationAndAmortization	1
164	ifrs-full:CostOfSales	cik0001013131:CostOfSalesOfGoodsExcludingDepreciationAndAmortization	1
165	ifrs-full:CostOfSales	cik0001013131:CostOfServicesExcludingDepreciationAndAmortization	1
166	ifrs-full:CostOfSales	cik0001013131:ExpenseArisingFromExplorationForAndEvaluationOfOperatingUnits	1
167	ifrs-full:CostOfSales	cik0001013131:IncreaseDecreaseInFinishedGoodsInventory	1
168	ifrs-full:CostOfSales	cik0001013131:IncreaseDecreaseInWorkInProgressInventory	1
169	ifrs-full:CostOfSales	cik0001013131:MiningRoyalties	1
170	ifrs-full:CostOfSales	cik0001013131:OtherOperatingCosts	1
171	ifrs-full:CostOfSales	cmcl:DecommissioningRestorationAndRehabilitationExepense	1
172	ifrs-full:CostOfSales	cmcl:ExpenseFromCashsettledSharebasedPaymentTransactionsIncludedInProductionCosts	1
173	ifrs-full:CostOfSales	cmcl:MineAdministrationCosts	1
174	ifrs-full:CostOfSales	cmcl:OtherProductionCosts	1
175	ifrs-full:CostOfSales	cmcl:SafetyExpense	1
176	ifrs-full:CostOfSales	crh:ChangeInInventoryCosts	1
177	ifrs-full:CostOfSales	crh:EmploymentCosts	1
178	ifrs-full:CostOfSales	crh:RawMaterialsAndGoodsForResale	1
179	ifrs-full:CostOfSales	E:ExchangesOfOilSalesExculdingExciseTaxes	1
180	ifrs-full:CostOfSales	E:ExciseTaxes	1
181	ifrs-full:CostOfSales	E:SalesToServiceStationManagersForSalesBilledToHoldersOfCreditCards	1
182	ifrs-full:CostOfSales	E:ServicesRechargedToJointVenturePartners	1
183	ifrs-full:CostOfSales	ec:FixedCostsOfSaleGross	1
184	ifrs-full:CostOfSales	ec:VariableCostsGross	1
185	ifrs-full:CostOfSales	ego:ProductionCosts1	1
186	ifrs-full:CostOfSales	evgn:OtherCostReletedToRevenues	1
187	ifrs-full:CostOfSales	evgn:SharebasedCompensationCost	1
188	ifrs-full:CostOfSales	evgn:SubcontractorsAndConsultants	1
189	ifrs-full:CostOfSales	exk:DirectProductionCosts	1
190	ifrs-full:CostOfSales	fnv:CostOfSalesExcludingDepletionAndDepreciationExpense	1
191	ifrs-full:CostOfSales	forty:CostOfSalesOfSoftwareServices	1
192	ifrs-full:CostOfSales	forty:CostOfSalesOfTechnology	1
193	ifrs-full:CostOfSales	fsm:DirectMiningCosts	1
194	ifrs-full:CostOfSales	fsm:WorkersParticipationCostOfSales	1
195	ifrs-full:CostOfSales	gfi:CostOfSalesBeforeAmortisationAndDepreciation	1
196	ifrs-full:CostOfSales	gg:ContractorsExpense	1
197	ifrs-full:CostOfSales	gg:OtherProductionCosts	1
198	ifrs-full:CostOfSales	gg:RevisionOfReclamationAndClosureCostObligations	1
199	ifrs-full:CostOfSales	glob:DepreciationAndAmortisationExpenseProduction	1
200	ifrs-full:CostOfSales	glob:ExpenseFromSharebasedPaymentTransactionsWithEmployeesProduction	1
201	ifrs-full:CostOfSales	glob:OfficeExpenseProduction	1
202	ifrs-full:CostOfSales	glob:ProfessionalFessExpenseProduction	1
203	ifrs-full:CostOfSales	glob:RecruitingTrainingandOtherExpensesProduction	1
204	ifrs-full:CostOfSales	glob:TaxExpenseOtherThanIncomeTaxExpenseProduction	1
205	ifrs-full:CostOfSales	glob:TravelExpenseProduction	1
206	ifrs-full:CostOfSales	glob:WagesandSalariesProduction	1
207	ifrs-full:CostOfSales	hbm:DepreciationAndAmortizationIncludedInCostOfSales	1
208	ifrs-full:CostOfSales	hbm:MineOperatingCostsIncludedInCostOfSales	1
209	ifrs-full:CostOfSales	icl:MaterialsExpense	1
210	ifrs-full:CostOfSales	icl:SalesCostOfLabor	1
211	ifrs-full:CostOfSales	icl:SalesOtherCosts	1
212	ifrs-full:CostOfSales	ifrs-full:AmortisationExpense	1
213	ifrs-full:CostOfSales	ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill	1
214	ifrs-full:CostOfSales	ifrs-full:BankAndSimilarCharges	1

(Note that this is a work in progress!)