Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:OtherExpenseByNature	2
2	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables	2
3	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:InsuranceExpense	2
4	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:InventoryWritedown2011	1
5	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment	1
6	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:LossesOnLitigationSettlements	1
7	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:PropertyDevelopmentAndProjectManagementExpense	1
8	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:RepairsAndMaintenanceExpense	1
9	ifrs-full:MiscellaneousOtherOperatingExpense	oran:AllowancesAndLossesOnTradeReceivables	1
10	ifrs-full:MiscellaneousOtherOperatingExpense	oran:CostOfBankCreditRisk	1
11	ifrs-full:MiscellaneousOtherOperatingExpense	oran:ExpenseFromUniversalService	1
12	ifrs-full:MiscellaneousOtherOperatingExpense	pkx:IdleTangibleAssetExpenses	1
13	ifrs-full:MiscellaneousOtherOperatingExpense	pkx:ImpairmentLossOnAssetsHeldForSale	1
14	ifrs-full:MiscellaneousOtherOperatingExpense	pkx:IncreaseToProvisionsInOtherOperatingExpenses	1
15	ifrs-full:MiscellaneousOtherOperatingExpense	pkx:LossOnDisposalOfInvestmentsAccountedForUsingEquityMethod	1
16	ifrs-full:MiscellaneousOtherOperatingExpense	pkx:LossOnDisposalsOfAssetsHeldForSale	1
17	ifrs-full:MiscellaneousOtherOperatingExpense	pkx:LossOnValuationOfFirmCommitment	1
18	ifrs-full:MiscellaneousOtherOperatingExpense	pkx:OtherMiscellaneousOtherOperatingExpense	1
19	ifrs-full:MiscellaneousOtherOperatingExpense	shg:AdditionalProvisionsAllowanceForAcceptancesAndGuarantee	1
20	ifrs-full:MiscellaneousOtherOperatingExpense	shg:AdditionalProvisionsOthersOfMiscellaneousProvisions	1
21	ifrs-full:MiscellaneousOtherOperatingExpense	shg:FundContribution	1
22	ifrs-full:MiscellaneousOtherOperatingExpense	shg:LossOnHedgedItemsRecognisedInProfitOrLoss	1
23	ifrs-full:MiscellaneousOtherOperatingExpense	shg:OthersOfMiscellaneousOtherOperatingExpense	1
24	ifrs-full:MiscellaneousOtherOperatingExpense	telesat:InsuranceProceeds	1
25	ifrs-full:MiscellaneousOtherOperatingExpense	us-gaap:OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease	1
26	ifrs-full:MiscellaneousOtherOperatingExpense	vlrs:AdministrativeAndOperationalSupportExpenses	1
27	ifrs-full:MiscellaneousOtherOperatingExpense	vlrs:DisposalOfIntangibleRotableSparePartsFurnitureAndEquipment	1
28	ifrs-full:MiscellaneousOtherOperatingExpense	vlrs:EquityTransactionCosts	1
29	ifrs-full:MiscellaneousOtherOperatingExpense	vlrs:OtherOperatingExpenses	1
30	ifrs-full:MiscellaneousOtherOperatingExpense	vlrs:PassengerServices	1
31	ifrs-full:MiscellaneousOtherOperatingExpense	vlrs:RentalExpenseOfficesWarehousesAndHangars	1
32	ifrs-full:MiscellaneousOtherOperatingExpense	vlrs:TechnologyAndCommunications	1
33	ifrs-full:MiscellaneousOtherOperatingExpense	bap:AdministrativeAndTaxPenalties	1
34	ifrs-full:MiscellaneousOtherOperatingExpense	bap:CommissionsFromInsuranceActivities	1
35	ifrs-full:MiscellaneousOtherOperatingExpense	bap:GainLossFromSaleOfAdjudicatedAssets	1
36	ifrs-full:MiscellaneousOtherOperatingExpense	bap:LossesDueToOperationalRisk	1
37	ifrs-full:MiscellaneousOtherOperatingExpense	bap:OtherMiscellaneousOperatingExpense	1
38	ifrs-full:MiscellaneousOtherOperatingExpense	bap:ProvisionForOtherAccountsReceivable	1
39	ifrs-full:MiscellaneousOtherOperatingExpense	bap:PutOptionWriteOnNoncontrollingInterests	1
40	ifrs-full:MiscellaneousOtherOperatingExpense	bch:CardAdministrationExpenses	1
41	ifrs-full:MiscellaneousOtherOperatingExpense	bch:OperatingExpensesLeasing	1
42	ifrs-full:MiscellaneousOtherOperatingExpense	bch:OtherOperatingExpensesOther	1
43	ifrs-full:MiscellaneousOtherOperatingExpense	bch:ProvisionsForContingencies	1
44	ifrs-full:MiscellaneousOtherOperatingExpense	bch:WriteOffsForOperatingRisksExpenses	1
45	ifrs-full:MiscellaneousOtherOperatingExpense	chl:OperatingLeaseChargesOfLandAndBuildings	1
46	ifrs-full:MiscellaneousOtherOperatingExpense	chl:OperatingLeaseChargesOfOtherPropertyPlantAndEquipment	1
47	ifrs-full:MiscellaneousOtherOperatingExpense	chl:OperationSupportAndResearchAndDevelopmentExpenses	1
48	ifrs-full:MiscellaneousOtherOperatingExpense	chl:OtherOperatingExpensesOthers	1
49	ifrs-full:MiscellaneousOtherOperatingExpense	chl:PowerAndUtilitiesExpenses	1
50	ifrs-full:MiscellaneousOtherOperatingExpense	chl:WriteoffAndImpairmentOfPropertyPlantAndEquipment	1
51	ifrs-full:MiscellaneousOtherOperatingExpense	cik0001013131:RoyaltiesNetOfAssetTaxAndPenalties	1
52	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	1
53	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime	1
54	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets	1
55	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill	1
56	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:AuditorsRemunerationForAuditServices	1
57	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:AuditorsRemunerationForOtherServices	1
58	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:AuditorsRemunerationForTaxServices	1
59	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:DonationsAndSubsidiesExpense	1
60	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:ExpenseOfRestructuringActivities	1
61	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment	1
62	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill	1
63	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	1
64	ifrs-full:MiscellaneousOtherOperatingExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLossTradeReceivables	1

(Note that this is a work in progress!)