Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	10
2	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnChangeInFairValueOfDerivatives	4
3	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnDisposalsOfInvestments	4
4	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment	4
5	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss	3
6	ifrs-full:OtherGainsLosses	ifrs-full:ImpairmentLoss	3
7	ifrs-full:OtherGainsLosses	ifrs-full:OtherIncome	3
8	ifrs-full:OtherGainsLosses	ifrs-full:OtherOperatingIncomeExpense	2
9	ifrs-full:OtherGainsLosses	ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment	2
10	ifrs-full:OtherGainsLosses	ifrs-full:ImpairmentLossOnFinancialAssets	2
11	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition	2
12	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnFinancialLiabilitiesAtFairValueThroughProfitOrLoss	2
13	ifrs-full:OtherGainsLosses	ifrs-full:GainsOnDisposalsOfInvestments	2
14	ifrs-full:OtherGainsLosses	ifrs-full:GainsOnDisposalsOfPropertyPlantAndEquipment	2
15	ifrs-full:OtherGainsLosses	ifrs-full:RevenueFromDividends	2
16	ifrs-full:OtherGainsLosses	ifrs-full:RevenueFromGovernmentGrants	2
17	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnAvailableforsaleFinancialAssets	2
18	ifrs-full:OtherGainsLosses	ifrs-full:RevenueFromRenderingOfTelecommunicationServices	1
19	ifrs-full:OtherGainsLosses	ifrs-full:ReversalOfImpairmentLoss	1
20	ifrs-full:OtherGainsLosses	ifrs-full:ReversalOfInventoryWritedown	1
21	ifrs-full:OtherGainsLosses	ifrs-full:SellingProfitLossOnFinanceLeases	1
22	ifrs-full:OtherGainsLosses	ifrs-full:TradingIncomeExpenseOnDerivativeFinancialInstruments	1
23	ifrs-full:OtherGainsLosses	kbsf:BadDebtProvisionOfTradeReceivables	1
24	ifrs-full:OtherGainsLosses	kbsf:GainsAndLossesOthers	1
25	ifrs-full:OtherGainsLosses	kbsf:ImpairmentOfPrepaymentsInLandPurchaseAndRelatedConstruction	1
26	ifrs-full:OtherGainsLosses	kl:AmortisationDeferredPremiumOnFlowThroughShares	1
27	ifrs-full:OtherGainsLosses	kl:OtherLossNet	1
28	ifrs-full:OtherGainsLosses	loma:AdjustmentsForProvisionForContingencies	1
29	ifrs-full:OtherGainsLosses	loma:GainOnTaxCreditsAcquired	1
30	ifrs-full:OtherGainsLosses	loma:IncomeFromServiceFees	1
31	ifrs-full:OtherGainsLosses	ngd:GainLossArisedFromOtherActivitiesOccurredDuringPeriod	1
32	ifrs-full:OtherGainsLosses	ngd:GainLossOnRevaluationOfGoldPriceOptionContracts	1
33	ifrs-full:OtherGainsLosses	ngd:GainsLossesOnRevaluationOfGoldStreamObligation	1
34	ifrs-full:OtherGainsLosses	ngd:GainsOnDisposalOfElMorroStream	1
35	ifrs-full:OtherGainsLosses	ngd:LossOnRevaluationOfCopperForwardContractsAndCopperPriceOptionContracts	1
36	ifrs-full:OtherGainsLosses	ngd:OtherGainOnDisposalOfAssets	1
37	ifrs-full:OtherGainsLosses	or:ChangeInFairValue	1
38	ifrs-full:OtherGainsLosses	or:GainLossOnAcquisitionOfInvestments	1
39	ifrs-full:OtherGainsLosses	or:GainLossOnDilutionOfInvestmentsInAssociates	1
40	ifrs-full:OtherGainsLosses	or:GainOnDisposalOfInvesments	1
41	ifrs-full:OtherGainsLosses	or:OtherGain	1
42	ifrs-full:OtherGainsLosses	qtrrf:ExplorationPartnerFees	1
43	ifrs-full:OtherGainsLosses	qtrrf:FairValueGainLossOnDerivativeLiability	1
44	ifrs-full:OtherGainsLosses	qtrrf:LossOnSettlementOfConvertibleNotes	1
45	ifrs-full:OtherGainsLosses	shi:GainLossOnFairValueChangeOfForwardContract	1
46	ifrs-full:OtherGainsLosses	shi:GainsLossesOnDisposalsOfInvestmentsInJointVentures	1
47	ifrs-full:OtherGainsLosses	skys:OtherGainsAndLossesOthersNet	1
48	ifrs-full:OtherGainsLosses	skys:TransactionCostsOnFinancialLiabilitiesDesignatedAtFairValueThroughProfitOrLoss	1
49	ifrs-full:OtherGainsLosses	smi:NetGainLossArisingOnFinancialInstrumentsAtFairValueThroughProfitOrLoss	1
50	ifrs-full:OtherGainsLosses	smi:OtherGainsLossesFromInvestmentInAssociates	1
51	ifrs-full:OtherGainsLosses	sqm:AdjustmentsForChangeOfPriorYearApplicationMethodOfParticipation	1
52	ifrs-full:OtherGainsLosses	sqm:MiscellaneousOtherGainLosses	1
53	ifrs-full:OtherGainsLosses	sqm:ProvisionForSeveranceIndemnitiesExpense	1
54	ifrs-full:OtherGainsLosses	sqm:ReversalOfProvisionForEmployeeBenefits	1
55	ifrs-full:OtherGainsLosses	tsm:GainsLossesOnDisposalsOfSubsidiaries	1
56	ifrs-full:OtherGainsLosses	tsm:OtherGains	1
57	ifrs-full:OtherGainsLosses	tsm:OtherLosses	1
58	ifrs-full:OtherGainsLosses	umc:GainOnFinancialAssetsLiabilitiesAtFairValueThroughProfitOrLoss	1
59	ifrs-full:OtherGainsLosses	umc:LossOnFinancialAssetsLiabilitiesAtFairValueThroughProfitOrLoss	1
60	ifrs-full:OtherGainsLosses	umc:OtherGainsAndLossesCategorizedAsOtherNonOperatingIncomeAndExpenses	1
61	ifrs-full:OtherGainsLosses	zx:NetGainLossFromSalesOfScrapMaterials	1
62	ifrs-full:OtherGainsLosses	zx:ReleaseOfDeferredIncome	1
63	ifrs-full:OtherGainsLosses	ifrs-full:GainsOnLitigationSettlements	1
64	ifrs-full:OtherGainsLosses	ifrs-full:GainsOnDisposalsOfNoncurrentAssets	1
65	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnHedgingInstrument	1
66	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnLitigationSettlements	1
67	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax	1
68	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets	1
69	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeBeforeTax	1
70	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading	1
71	ifrs-full:OtherGainsLosses	ifrs-full:GainsLossesOnDisposalsOfInvestmentProperties	1
72	ifrs-full:OtherGainsLosses	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	1
73	ifrs-full:OtherGainsLosses	ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss	1
74	ifrs-full:OtherGainsLosses	ifrs-full:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables	1
75	ifrs-full:OtherGainsLosses	ifrs-full:IncomeFromFinesAndPenalties	1
76	ifrs-full:OtherGainsLosses	ifrs-full:IncomeFromReimbursementsUnderInsurancePolicies	1
77	ifrs-full:OtherGainsLosses	ifrs-full:InterestExpense	1
78	ifrs-full:OtherGainsLosses	ifrs-full:InterestIncomeOnDeposits	1
79	ifrs-full:OtherGainsLosses	ifrs-full:LossesOnLitigationSettlements	1
80	ifrs-full:OtherGainsLosses	ifrs-full:MiscellaneousOtherOperatingIncome	1
81	ifrs-full:OtherGainsLosses	ifrs-full:NetForeignExchangeGain	1
82	ifrs-full:OtherGainsLosses	ifrs-full:OtherExpenseByFunction	1
83	ifrs-full:OtherGainsLosses	ifrs-full:OtherExpenseByNature	1
84	ifrs-full:OtherGainsLosses	ifrs-full:OtherFinanceIncome	1
85	ifrs-full:OtherGainsLosses	ifrs-full:PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset	1
86	ifrs-full:OtherGainsLosses	ifrs-full:ProfessionalFeesExpense	1
87	ifrs-full:OtherGainsLosses	ifrs-full:ProfitsLossesOnDisposalOfInvestmentsAndChangesInValueOfInvestments	1
88	ifrs-full:OtherGainsLosses	ifrs-full:PropertyDevelopmentAndProjectManagementIncome	1
89	ifrs-full:OtherGainsLosses	ifrs-full:RentalIncomeFromInvestmentProperty	1
90	ifrs-full:OtherGainsLosses	ach:GainOnDeemedDisposalAndDisposalOfSubsidiaries	1
91	ifrs-full:OtherGainsLosses	ach:GainOnDisposalAndDividendsOfAvailableForSaleInvestments	1
92	ifrs-full:OtherGainsLosses	ach:GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAndLandUseRightsNet	1
93	ifrs-full:OtherGainsLosses	ach:GainsOnDisposalsOfInvestmentsAssociates	1
94	ifrs-full:OtherGainsLosses	ach:OtherGainsLossesOther	1
95	ifrs-full:OtherGainsLosses	ach:RealisedGainLossOnFuturesForwardAndOptionContractsNet	1
96	ifrs-full:OtherGainsLosses	ach:UnrealizedGainsLossesOnFuturesForwardAndOptionContractsNet	1
97	ifrs-full:OtherGainsLosses	ako-a:GainLossOnDerivativeTransactions	1
98	ifrs-full:OtherGainsLosses	ako-a:OtherMiscellaneousIncomeExpenses	1
99	ifrs-full:OtherGainsLosses	asx:GainLossOnDisposalOfSharesOfSubsidiary	1
100	ifrs-full:OtherGainsLosses	asx:GainsLossesOnFinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading	1
101	ifrs-full:OtherGainsLosses	asx:MiscellaneousOtherGainsLosses	1
102	ifrs-full:OtherGainsLosses	bce:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodGainLossOnInvestment	1
103	ifrs-full:OtherGainsLosses	bce:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodOperations	1
104	ifrs-full:OtherGainsLosses	cae:GainLossesOnRemeasurementOfEquityMethodInvestments	1
105	ifrs-full:OtherGainsLosses	ccu:GainLossOnChangeInFairValueOfMarketableSecurities	1
106	ifrs-full:OtherGainsLosses	ccu:GainLossOnChangeInFairValueOfOtherInvestments	1
107	ifrs-full:OtherGainsLosses	chl:DividendIncomeFromEquityInvestments	1
108	ifrs-full:OtherGainsLosses	chl:MiscellaneousOtherGainsLosses	1
109	ifrs-full:OtherGainsLosses	cht:GainLossesOnDisposalOfFinancialInstruments	1
110	ifrs-full:OtherGainsLosses	cht:GainLossOnDisposalOfInvestmentsAccountedForUsingEquityMethodNet	1
111	ifrs-full:OtherGainsLosses	cht:GainsLossesOnFinancialAssetsAndLiabilitiesAtFairValueThroughProfitOrLoss	1
112	ifrs-full:OtherGainsLosses	cht:ImpairmentLossOnInvestmentsAccountedForUsingEquityMethod	1
113	ifrs-full:OtherGainsLosses	cht:ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossAvailableforsaleFinancialAssets	1
114	ifrs-full:OtherGainsLosses	cht:MiscellaneousOtherGainsLosses	1
115	ifrs-full:OtherGainsLosses	cpac:ChangesInEstimationOfRehabilitationProvision	1
116	ifrs-full:OtherGainsLosses	cpac:ImpairmentOfInventories	1
117	ifrs-full:OtherGainsLosses	cpac:NetIncomeFromSaleOfImpairedInventories	1
118	ifrs-full:OtherGainsLosses	cpac:OtherMinorOperatingIncomeExpense	1
119	ifrs-full:OtherGainsLosses	cpac:RecoveryOfExpenses	1
120	ifrs-full:OtherGainsLosses	cpac:WriteoffForDisasters	1
121	ifrs-full:OtherGainsLosses	emitf:GainFromSaleOfInvestees	1
122	ifrs-full:OtherGainsLosses	gsh:ImpairmentLossRecognisedInProfitOrLossConstructioninprogress	1
123	ifrs-full:OtherGainsLosses	gsh:IncomeFromCompensationOtherIncomeAndOtherGainsLossesNet	1
124	ifrs-full:OtherGainsLosses	gsh:LossArisingFromBusinessCombinationOtherIncomeAndOtherGainsLossesNet	1
125	ifrs-full:OtherGainsLosses	gsh:OtherIncomeAndOtherGainLossesOthers	1
126	ifrs-full:OtherGainsLosses	gsh:UnwindingOfInterestAccruedOnLongtermReceivable	1
127	ifrs-full:OtherGainsLosses	icl:InsuranceCompensation	1
128	ifrs-full:OtherGainsLosses	icl:OtherIncomeOther	1
129	ifrs-full:OtherGainsLosses	icl:RetroactiveElectricityCharges	1
130	ifrs-full:OtherGainsLosses	ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment	1
131	ifrs-full:OtherGainsLosses	ifrs-full:AmountRecognisedAsIncomeFromArrangementInvolvingLegalFormOfLease	1
132	ifrs-full:OtherGainsLosses	ifrs-full:DonationsAndSubsidiesExpense	1
133	ifrs-full:OtherGainsLosses	ifrs-full:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources	1
134	ifrs-full:OtherGainsLosses	ifrs-full:FeeAndCommissionIncomeExpense	1
135	ifrs-full:OtherGainsLosses	ifrs-full:FinanceIncome	1
136	ifrs-full:OtherGainsLosses	ifrs-full:GainLossArisingFromDifferenceBetweenCarryingAmountOfFinancialLiabilityExtinguishedAndConsiderationPaid	1
137	ifrs-full:OtherGainsLosses	ifrs-full:GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus	1
138	ifrs-full:OtherGainsLosses	ifrs-full:GainLossOnHedgeIneffectiveness	1
139	ifrs-full:OtherGainsLosses	ifrs-full:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination	1

(Note that this is a work in progress!)