Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:OperatingExpense	ifrs-full:ResearchAndDevelopmentExpense	35
2	ifrs-full:OperatingExpense	ifrs-full:EmployeeBenefitsExpense	29
3	ifrs-full:OperatingExpense	ifrs-full:SellingGeneralAndAdministrativeExpense	29
4	ifrs-full:OperatingExpense	ifrs-full:DepreciationAndAmortisationExpense	21
5	ifrs-full:OperatingExpense	ifrs-full:OtherOperatingIncomeExpense	18
6	ifrs-full:OperatingExpense	ifrs-full:SalesAndMarketingExpense	18
7	ifrs-full:OperatingExpense	ifrs-full:GeneralAndAdministrativeExpense	16
8	ifrs-full:OperatingExpense	ifrs-full:OtherExpenseByNature	14
9	ifrs-full:OperatingExpense	ifrs-full:AdministrativeExpense	14
10	ifrs-full:OperatingExpense	ifrs-full:DepreciationExpense	13
11	ifrs-full:OperatingExpense	ifrs-full:MiscellaneousOtherOperatingExpense	12
12	ifrs-full:OperatingExpense	ifrs-full:CostOfSales	11
13	ifrs-full:OperatingExpense	ifrs-full:ProfessionalFeesExpense	10
14	ifrs-full:OperatingExpense	ifrs-full:RawMaterialsAndConsumablesUsed	10
15	ifrs-full:OperatingExpense	ifrs-full:RentalExpense	7
16	ifrs-full:OperatingExpense	ifrs-full:InsuranceExpense	7
17	ifrs-full:OperatingExpense	ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees	7
18	ifrs-full:OperatingExpense	ifrs-full:ServicesExpense	7
19	ifrs-full:OperatingExpense	ifrs-full:RoyaltyExpense	6
20	ifrs-full:OperatingExpense	ifrs-full:WagesAndSalaries	6
21	ifrs-full:OperatingExpense	ifrs-full:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources	6
22	ifrs-full:OperatingExpense	ifrs-full:FuelExpense	5
23	ifrs-full:OperatingExpense	ifrs-full:AmortisationExpense	5
24	ifrs-full:OperatingExpense	ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill	5
25	ifrs-full:OperatingExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill	5
26	ifrs-full:OperatingExpense	ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	5
27	ifrs-full:OperatingExpense	ifrs-full:RepairsAndMaintenanceExpense	4
28	ifrs-full:OperatingExpense	ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	4
29	ifrs-full:OperatingExpense	ifrs-full:EnergyExpense	4
30	ifrs-full:OperatingExpense	ifrs-full:DepreciationPropertyPlantAndEquipment	4
31	ifrs-full:OperatingExpense	ifrs-full:OtherExpenseByFunction	4
32	ifrs-full:OperatingExpense	ifrs-full:TaxExpenseOtherThanIncomeTaxExpense	4
33	ifrs-full:OperatingExpense	ifrs-full:TravelExpense	4
34	ifrs-full:OperatingExpense	ifrs-full:TransportationExpense	3
35	ifrs-full:OperatingExpense	ifrs-full:DistributionCosts	3
36	ifrs-full:OperatingExpense	ifrs-full:CommunicationExpense	3
37	ifrs-full:OperatingExpense	ifrs-full:FinanceCosts	3
38	ifrs-full:OperatingExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLoss	3
39	ifrs-full:OperatingExpense	ifrs-full:LeaseAndSubleasePaymentsRecognisedAsExpense	3
40	ifrs-full:OperatingExpense	ifrs-full:OtherGainsLosses	3
41	ifrs-full:OperatingExpense	ifrs-full:OtherIncome	3
42	ifrs-full:OperatingExpense	ifrs-full:KeyManagementPersonnelCompensation	2
43	ifrs-full:OperatingExpense	ifrs-full:NetForeignExchangeLoss	2
44	ifrs-full:OperatingExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	2
45	ifrs-full:OperatingExpense	ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment	2
46	ifrs-full:OperatingExpense	ifrs-full:GrossProfit	2
47	ifrs-full:OperatingExpense	ifrs-full:ImpairmentLossOnFinancialAssets	2
48	ifrs-full:OperatingExpense	ifrs-full:AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination	2
49	ifrs-full:OperatingExpense	ifrs-full:CostOfMerchandiseSold	2
50	ifrs-full:OperatingExpense	ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress	2
51	ifrs-full:OperatingExpense	ifrs-full:ChangesInOtherProvisions	2
52	ifrs-full:OperatingExpense	crhm:OfficeRelatedExpense	2
53	ifrs-full:OperatingExpense	crhm:CorporateExpenses	2
54	ifrs-full:OperatingExpense	ifrs-full:EnergyTransmissionCharges	2
55	ifrs-full:OperatingExpense	ifrs-full:DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	2
56	ifrs-full:OperatingExpense	ifrs-full:ExpenseByNature	2
57	ifrs-full:OperatingExpense	crhm:TravelAndEntertainmentExpenses	2
58	ifrs-full:OperatingExpense	cstm:SubcontractorsExpense	1
59	ifrs-full:OperatingExpense	cyad:ExpensesRelatedToAmendmentOfAgreements	1
60	ifrs-full:OperatingExpense	cyad:NonrecurringItemsBeforeTaxes	1
61	ifrs-full:OperatingExpense	cyad:WriteoffOfAssetsAndLiabilitiesOfCashGeneratingUnit	1
62	ifrs-full:OperatingExpense	czz:GeneralAndAdministrativeExpenses	1
63	ifrs-full:OperatingExpense	czz:SellingExpenses	1
64	ifrs-full:OperatingExpense	ebr:ConstructionExpense	1
65	ifrs-full:OperatingExpense	ebr:InvestigationFindingsExpense	1
66	ifrs-full:OperatingExpense	ebr:OperatingChargesReversalsNet	1
67	ifrs-full:OperatingExpense	ebr:PersonnelSupplierAndServicesExpensesTotal	1
68	ifrs-full:OperatingExpense	ebr:RemunerationAndIndemnityExpense	1
69	ifrs-full:OperatingExpense	emitf:ShareOfLossesOfAssociates	1
70	ifrs-full:OperatingExpense	emitf:TradingPropertyExpenses	1
71	ifrs-full:OperatingExpense	emitf:WriteDownChargesAndOtherExpensesNet	1
72	ifrs-full:OperatingExpense	emx:InvestorRelationsAndShareholderInformation	1
73	ifrs-full:OperatingExpense	emx:TransferAgentAndFilingFees	1
74	ifrs-full:OperatingExpense	eurn:CharterHireExpense	1
75	ifrs-full:OperatingExpense	eurn:VesselOperatingExpense	1
76	ifrs-full:OperatingExpense	eurn:VoyageAndCommissionExpense	1
77	ifrs-full:OperatingExpense	evgn:BusinessDevelopmentExpenses	1
78	ifrs-full:OperatingExpense	gg:DepreciationAndDepletion	1
79	ifrs-full:OperatingExpense	glbs:StoresExpense	1
80	ifrs-full:OperatingExpense	gprk:AmountOfFieldCampExpense	1
81	ifrs-full:OperatingExpense	gprk:FieldCampExpense	1
82	ifrs-full:OperatingExpense	gprk:GasPlantCosts	1
83	ifrs-full:OperatingExpense	gprk:OperatingAndProductionTransportationCosts	1
84	ifrs-full:OperatingExpense	gprk:OtherOperatingExpense	1
85	ifrs-full:OperatingExpense	gprk:ShareBasedPayment	1
86	ifrs-full:OperatingExpense	gprk:StaffCosts	1
87	ifrs-full:OperatingExpense	gprk:WellAndFacilitiesMaintenanceExpense	1
88	ifrs-full:OperatingExpense	gss:OperatingExpensesContractors	1
89	ifrs-full:OperatingExpense	huskf:ProductionOperatingandTransportationExpenses	1
90	ifrs-full:OperatingExpense	aezs:OperatingExpenseExcludingCompensationCost	1
91	ifrs-full:OperatingExpense	aug:RegulatoryTransferAgentAndShareholderExpense	1
92	ifrs-full:OperatingExpense	azul:LandingFees	1
93	ifrs-full:OperatingExpense	azul:TrafficAndCustomerServicing	1
94	ifrs-full:OperatingExpense	bce:EmployeeBenefitsExpenseExcludingTermination	1
95	ifrs-full:OperatingExpense	bcs:InfrastructureCosts	1
96	ifrs-full:OperatingExpense	bcs:LitigationAndConductExpense	1
97	ifrs-full:OperatingExpense	bcs:OperatingExpenseExcludingUkBankLevyAndLitigationAndConduct	1
98	ifrs-full:OperatingExpense	bcs:ProvisionForUkCustomerRedressExpense	1
99	ifrs-full:OperatingExpense	bcs:UkBankLevyExpenseIncludingOtherAdjustments	1
100	ifrs-full:OperatingExpense	bep:AnnualMarketingFees	1
101	ifrs-full:OperatingExpense	bep:FuelAndPowerPurchase	1
102	ifrs-full:OperatingExpense	bep:OperationsMaintenanceAdministration	1
103	ifrs-full:OperatingExpense	bep:RoyaltiesPropertyTaxesAndOther	1
104	ifrs-full:OperatingExpense	BFRA:SalesCosts	1
105	ifrs-full:OperatingExpense	bxe:ReversalImpairmentAndGainLossOnDisposalsOfPropertyPlantAndEquipment	1
106	ifrs-full:OperatingExpense	bxe:TradingIncomeExpenseOnMarketableSecurities	1
107	ifrs-full:OperatingExpense	cas:ImpairmentChargesAndRestructuringCosts	1
108	ifrs-full:OperatingExpense	cas:RealisedAndUnrealisedGainLossOnDerivatives	1
109	ifrs-full:OperatingExpense	cea:AircraftMaintenance	1
110	ifrs-full:OperatingExpense	cea:AircraftOperatingLeaseRentals	1
111	ifrs-full:OperatingExpense	cea:CivilAviationDevelopmentFund	1
112	ifrs-full:OperatingExpense	cea:FoodAndBeveragesExpenses	1
113	ifrs-full:OperatingExpense	cea:GroundServicesAndOtherExpenses	1
114	ifrs-full:OperatingExpense	cea:OtherOperatingLeaseRentals	1
115	ifrs-full:OperatingExpense	cea:TakeoffAndLandingCharges	1
116	ifrs-full:OperatingExpense	cgc:AcquistionCostsAssociatedWithBusinessCombinationsInvestmentsInJointVenturesAndInvestmentsInFinancialInstruments	1
117	ifrs-full:OperatingExpense	cgc:ExpenseFromSharebasedPaymentTransactions	1
118	ifrs-full:OperatingExpense	cgc:ShareBasedCompensationExpenseRelatedToAcquisitionMilestones	1
119	ifrs-full:OperatingExpense	chl:InterconnectionExpenses	1
120	ifrs-full:OperatingExpense	chl:LeasedLinesAndNetworkAssets	1
121	ifrs-full:OperatingExpense	clls:RoyaltiesAndOtherOperatingIncomeAndExpenses	1
122	ifrs-full:OperatingExpense	crh:SellingAndDistributionExpenses	1
123	ifrs-full:OperatingExpense	crhm:AdjustmentsForImpairmentOfIntangibleAssets	1
124	ifrs-full:OperatingExpense	crhm:BadDebtExpense	1
125	ifrs-full:OperatingExpense	ifrs-full:FeeAndCommissionExpense	1
126	ifrs-full:OperatingExpense	ifrs-full:GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation	1
127	ifrs-full:OperatingExpense	ifrs-full:GainRecognisedInBargainPurchaseTransaction	1
128	ifrs-full:OperatingExpense	ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives	1
129	ifrs-full:OperatingExpense	ifrs-full:GainsLossesOnDisposalsOfInvestments	1
130	ifrs-full:OperatingExpense	ifrs-full:DonationsAndSubsidiesExpense	1
131	ifrs-full:OperatingExpense	crhm:GeneralCorporateExpense	1
132	ifrs-full:OperatingExpense	crhm:MedicalSuppliesExpense	1
133	ifrs-full:OperatingExpense	crhm:OfficeExpenses	1
134	ifrs-full:OperatingExpense	crhm:ProductCostAndSupport	1
135	ifrs-full:OperatingExpense	crhm:ProductSalesExpense	1
136	ifrs-full:OperatingExpense	ifrs-full:AdvertisingExpense	1
137	ifrs-full:OperatingExpense	ifrs-full:ContingentRentsRecognisedAsExpense	1
138	ifrs-full:OperatingExpense	ifrs-full:FinanceIncome	1
139	ifrs-full:OperatingExpense	ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue	1
140	ifrs-full:OperatingExpense	ifrs-full:GainsLossesRecognisedWhenControlInSubsidiaryIsLost	1
141	ifrs-full:OperatingExpense	ifrs-full:InterestExpense	1
142	ifrs-full:OperatingExpense	ifrs-full:InterestExpenseOnFinanceLeases	1
143	ifrs-full:OperatingExpense	ifrs-full:LossesOnDisposalsOfInvestments	1
144	ifrs-full:OperatingExpense	ifrs-full:LossesOnDisposalsOfNoncurrentAssets	1
145	ifrs-full:OperatingExpense	ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment	1
146	ifrs-full:OperatingExpense	ifrs-full:LossesOnLitigationSettlements	1
147	ifrs-full:OperatingExpense	ifrs-full:MinimumOperatingLeasePayments	1
148	ifrs-full:OperatingExpense	ifrs-full:OperatingExpenseExcludingCostOfSales	1
149	ifrs-full:OperatingExpense	ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates	1
150	ifrs-full:OperatingExpense	ifrs-full:PortfolioAndOtherManagementFeeIncome	1
151	ifrs-full:OperatingExpense	ifrs-full:RevenueFromRenderingOfInformationTechnologyConsultingServices	1
152	ifrs-full:OperatingExpense	ifrs-full:ReversalOfInventoryWritedown	1
153	ifrs-full:OperatingExpense	ifrs-full:ShorttermEmployeeBenefitsExpense	1
154	ifrs-full:OperatingExpense	ifrs-full:SellingExpense	1
155	ifrs-full:OperatingExpense	ifrs-full:UtilitiesExpense	1
156	ifrs-full:OperatingExpense	ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment	1
157	ifrs-full:OperatingExpense	JJJ:LegalAccountingAndAudit	1
158	ifrs-full:OperatingExpense	JJJ:Office	1
159	ifrs-full:OperatingExpense	JJJ:RegulatoryAndTransferFees	1
160	ifrs-full:OperatingExpense	kls:BadDebtExpense	1
161	ifrs-full:OperatingExpense	kls:InvestorRelations	1
162	ifrs-full:OperatingExpense	kt:AdvertisingExpense1	1
163	ifrs-full:OperatingExpense	kt:CardServiceCost	1
164	ifrs-full:OperatingExpense	kt:ChangesOfInventories	1
165	ifrs-full:OperatingExpense	kt:Commissions	1
166	ifrs-full:OperatingExpense	kt:InstallationFee	1
167	ifrs-full:OperatingExpense	kt:InterconnectionCharges	1
168	ifrs-full:OperatingExpense	kt:InternationalInterconnectionFee	1
169	ifrs-full:OperatingExpense	kt:PurchaseOfInventories	1
170	ifrs-full:OperatingExpense	kt:SalesCommission	1
171	ifrs-full:OperatingExpense	kt:TaxesAndDues	1
172	ifrs-full:OperatingExpense	kt:Utilities	1
173	ifrs-full:OperatingExpense	ltm:AircraftFuelExpense	1
174	ifrs-full:OperatingExpense	ltm:AircraftMaintenanceExpense	1
175	ifrs-full:OperatingExpense	ltm:AircraftRentalsExpense	1
176	ifrs-full:OperatingExpense	ltm:ComissionsExpense	1
177	ifrs-full:OperatingExpense	ltm:OtherRentalsAndLandingFeesExpense	1
178	ifrs-full:OperatingExpense	ltm:PassengerServicesExpense	1
179	ifrs-full:OperatingExpense	mfcb:ImpairmentAndReversalOfImpairmentOnResourceProperties	1
180	ifrs-full:OperatingExpense	mrus:ContractManufacturingExpenses	1
181	ifrs-full:OperatingExpense	mrus:ManagementAndAdministrationCosts	1
182	ifrs-full:OperatingExpense	mrus:OtherExternalAndOutsourcedCosts	1
183	ifrs-full:OperatingExpense	mtl:ProvisionForDoubtfulAccounts1	1
184	ifrs-full:OperatingExpense	nets:AllowanceForDoubtfulAccountsCharges	1
185	ifrs-full:OperatingExpense	nets:ConsultingFees	1
186	ifrs-full:OperatingExpense	nets:CreditCardFees	1
187	ifrs-full:OperatingExpense	nets:FacilityExpense	1
188	ifrs-full:OperatingExpense	nets:GeneralAndAdministrativeExpenses	1
189	ifrs-full:OperatingExpense	nets:InformationTechnologyServices	1
190	ifrs-full:OperatingExpense	nets:MarketingExpense1	1
191	ifrs-full:OperatingExpense	nets:OperatingLeaseExpense1	1
192	ifrs-full:OperatingExpense	nets:OtherSellingGeneralAndAdministrativeExpense1	1
193	ifrs-full:OperatingExpense	nets:SalesCommissionsAndRoyaltiesExpense	1
194	ifrs-full:OperatingExpense	ngd:ProductionExpensesCapitalised	1
195	ifrs-full:OperatingExpense	omab:ConstructionContractsCost	1
196	ifrs-full:OperatingExpense	omab:CostOfServicesExcludingDepreciationAndAmortization	1
197	ifrs-full:OperatingExpense	omab:MajorMaintenanceProvision	1
198	ifrs-full:OperatingExpense	omab:RightToUseAirportFacilitiesConcessionTax	1
199	ifrs-full:OperatingExpense	omab:TechnicalAssistanceFeeRelatedPartyTransactions	1
200	ifrs-full:OperatingExpense	pac:CostOfImprovementsToConcessionAssets	1
201	ifrs-full:OperatingExpense	pacqf:DepreciationBadDebtAndOtherProvisions	1
202	ifrs-full:OperatingExpense	pso:ContractLabour	1
203	ifrs-full:OperatingExpense	pso:CostsCapitalisedToIntangibleAssets	1
204	ifrs-full:OperatingExpense	pso:EmployeeRelatedExpense	1
205	ifrs-full:OperatingExpense	pso:OtherGeneralAndAdministrativeExpenses	1
206	ifrs-full:OperatingExpense	pso:OtherProductCosts	1
207	ifrs-full:OperatingExpense	pso:PropertyAndFacilitiesCosts	1
208	ifrs-full:OperatingExpense	pso:TechnologyAndCommunicationsExpense	1
209	ifrs-full:OperatingExpense	pts:OfficeExpenses	1
210	ifrs-full:OperatingExpense	rbs:BankLevy	1
211	ifrs-full:OperatingExpense	rbs:OtherAdministrativeExpenseExcludingBankLevy	1
212	ifrs-full:OperatingExpense	rio:CostsIncludedAboveQualifyingForCapitalisation	1
213	ifrs-full:OperatingExpense	rio:ProvisionsIncludingExchangeDifferences	1
214	ifrs-full:OperatingExpense	rio:ShippingAndOtherFreightCosts	1
215	ifrs-full:OperatingExpense	sbgl:MineContractsExpense	1
216	ifrs-full:OperatingExpense	sbgl:OreReserveDevelopmentCostsCapitalised	1
217	ifrs-full:OperatingExpense	sbgl:RecyclingCostOfSalesBeforeAmortisationAndDepreciation	1
218	ifrs-full:OperatingExpense	skm:NetworkInterconnectionExpense	1
219	ifrs-full:OperatingExpense	snp:PurchasedCrudeOilProductsAndOperatingSuppliesAndExpenses	1
220	ifrs-full:OperatingExpense	stng:ShipOperatingExpenses	1
221	ifrs-full:OperatingExpense	stng:VoyageExpense	1
222	ifrs-full:OperatingExpense	stng:WritedownsReversalsOfWritedownsOfPropertyPlantAndEquipmentUnderPurchaseOptions	1
223	ifrs-full:OperatingExpense	teck:CapitalizedProductionStrippingCosts	1
224	ifrs-full:OperatingExpense	teck:ChangeInInventory	1
225	ifrs-full:OperatingExpense	teo:DisposalAndImpairmentOfPropertyPlantAndEquipment	1
226	ifrs-full:OperatingExpense	teo:IfrsDirectOperatingCosts	1
227	ifrs-full:OperatingExpense	teo:OperatingExpenseCommercializationCosts	1
228	ifrs-full:OperatingExpense	teo:ProvisionsExpense	1
229	ifrs-full:OperatingExpense	tri:DataExpenses	1
230	ifrs-full:OperatingExpense	tri:FairValueAdjustments	1
231	ifrs-full:OperatingExpense	tri:GoodsAndServicesExpenses	1
232	ifrs-full:OperatingExpense	tri:RealEstateExpense	1
233	ifrs-full:OperatingExpense	trq:CareAndMaintenanceAndUndergroundRemobilizationCosts	1
234	ifrs-full:OperatingExpense	trq:SellingExpenses	1
235	ifrs-full:OperatingExpense	trq:SubsidiaryAdministrationExpenses	1
236	ifrs-full:OperatingExpense	tu:GoodsAndServicesPurchased	1
237	ifrs-full:OperatingExpense	us-gaap:GeneralAndAdministrativeExpense	1
238	ifrs-full:OperatingExpense	vale:PreOperatingAndOperationalStoppageExpense	1
239	ifrs-full:OperatingExpense	viv:CostRelatingToGoodsSold	1
240	ifrs-full:OperatingExpense	viv:EstimatedImpairmentLossesOnAccountsReceivable	1
241	ifrs-full:OperatingExpense	viv:MaterialAndOtherOperatingCostsAndExpenses	1
242	ifrs-full:OperatingExpense	viv:RentalInsuranceCondominiumAndConnectionMeansExpenses	1
243	ifrs-full:OperatingExpense	viv:TaxesChargesAndContributionsExpense	1
244	ifrs-full:OperatingExpense	viv:ThirdPartyServicesExpenses	1

(Note that this is a work in progress!)