Analysis of Roll Ups - IFRS

Line	Roll Up Total Concept	Roll Up Items Concept	Count
1	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:OtherIncome	9
2	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:MiscellaneousOtherOperatingIncome	8
3	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsOnDisposalsOfPropertyPlantAndEquipment	7
4	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment	7
5	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:RevenueFromGovernmentGrants	6
6	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:MiscellaneousOtherOperatingExpense	5
7	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsOnDisposalsOfInvestments	4
8	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnDisposalsOfNoncurrentAssets	4
9	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnDisposalsOfPropertyPlantAndEquipment	4
10	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	3
11	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:IncomeFromReimbursementsUnderInsurancePolicies	3
12	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:OperatingLeaseIncome	3
13	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:OtherExpenseByNature	2
14	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:RevenueFromRoyalties	2
15	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:RevenueFromDividends	2
16	ifrs-full:OtherOperatingIncomeExpense	us-gaap:OtherOperatingIncome	2
17	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsOnDisposalsOfNoncurrentAssets	2
18	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty	2
19	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss	2
20	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnAvailableforsaleFinancialAssets	2
21	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnLoansAndReceivables	2
22	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:DecreaseThroughWriteoffFinancialAssets	2
23	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ExpenseOfRestructuringActivities	2
24	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:FinanceIncome	2
25	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainLossOnCessationOfConsolidationOfSubsidiariesDueToChangeOfInvestmentEntityStatus	2
26	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ShareOfProfitLossOfAssociatesAccountedForUsingEquityMethod	2
27	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod	2
28	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ShareOfProfitLossOfContinuingOperationsOfAssociatesAndJointVenturesAccountedForUsingEquityMethod	1
29	ifrs-full:OtherOperatingIncomeExpense	ihg:GainOnDisposalOfHotels	1
30	ifrs-full:OtherOperatingIncomeExpense	imos:GainsOnDisposalsOfItemsPurchasedOnBehalfOfOthers	1
31	ifrs-full:OtherOperatingIncomeExpense	imos:GainsOnDisposalsOfScrappedMaterial	1
32	ifrs-full:OtherOperatingIncomeExpense	imos:InsuranceCompensation	1
33	ifrs-full:OtherOperatingIncomeExpense	imos:MiscellaneousOtherOperatingIncomeExpense	1
34	ifrs-full:OtherOperatingIncomeExpense	ing:AdditionUnusedAmountsReversedOfOtherProvisions	1
35	ifrs-full:OtherOperatingIncomeExpense	ing:AdditionUnusedAmountsReversedProvisionForReorganisationsAndRelocations	1
36	ifrs-full:OtherOperatingIncomeExpense	ing:AdvertisingAndPublicRelations	1
37	ifrs-full:OtherOperatingIncomeExpense	ing:AuditAndNonAuditServices	1
38	ifrs-full:OtherOperatingIncomeExpense	ing:ContributionsAndSubscriptions	1
39	ifrs-full:OtherOperatingIncomeExpense	ing:ExternalAdvisoryFees	1
40	ifrs-full:OtherOperatingIncomeExpense	ing:ImpairmentsAndReversalsOnPropertyAndEquipmentAndIntangibles	1
41	ifrs-full:OtherOperatingIncomeExpense	ing:InformationTechnologyExpenses	1
42	ifrs-full:OtherOperatingIncomeExpense	ing:OfficeExpenses	1
43	ifrs-full:OtherOperatingIncomeExpense	ing:OtherExpenses1	1
44	ifrs-full:OtherOperatingIncomeExpense	ing:PostalCharges	1
45	ifrs-full:OtherOperatingIncomeExpense	ing:RegulatoryCosts	1
46	ifrs-full:OtherOperatingIncomeExpense	ing:TravelAndAccommodationExpenses	1
47	ifrs-full:OtherOperatingIncomeExpense	kb:OtherOperatingExpenses	1
48	ifrs-full:OtherOperatingIncomeExpense	lyg:GainsLessLossesOnDisposalOfAvailableforsaleFinancialAssetsnote42	1
49	ifrs-full:OtherOperatingIncomeExpense	lyg:LiabilityManagement	1
50	ifrs-full:OtherOperatingIncomeExpense	lyg:MovementInValueOfInforceBusiness	1
51	ifrs-full:OtherOperatingIncomeExpense	mtl:GainOnFinesAndPenaltiesRelatedToBusinessContracts	1
52	ifrs-full:OtherOperatingIncomeExpense	mtl:GainOnSaleOfScrapMaterials	1
53	ifrs-full:OtherOperatingIncomeExpense	mtl:GainsLossesArisingFromCurtailmentAndRemeasurementOfDefinedBenefitLiabilityAsset	1
54	ifrs-full:OtherOperatingIncomeExpense	mtl:GainsLossesArisingFromRevisionInEstimatedCashFlowsOfRehabilitationProvision	1
55	ifrs-full:OtherOperatingIncomeExpense	mtl:OtherOperatingIncome1	1
56	ifrs-full:OtherOperatingIncomeExpense	mtl:SubsidiesReceivedFromTheGovernmentalAuthoritiesAsCompensationForEnergyTariffs	1
57	ifrs-full:OtherOperatingIncomeExpense	nexa:EnvironmentalAndAssetRetirementObligationsExpense	1
58	ifrs-full:OtherOperatingIncomeExpense	nexa:GainLossOnOperatingHedgeRecognisedInProfitOrLoss	1
59	ifrs-full:OtherOperatingIncomeExpense	nexa:ImpairmentLossReversalOfImpairmentLossPropertyPlantAndEquipmentAndIntangibleAssets	1
60	ifrs-full:OtherOperatingIncomeExpense	nexa:JudicialProvisionReversionExpense	1
61	ifrs-full:OtherOperatingIncomeExpense	nexa:MiningExpenses	1
62	ifrs-full:OtherOperatingIncomeExpense	nexa:MiscellaneousOtherOperatingIncomeExpense	1
63	ifrs-full:OtherOperatingIncomeExpense	nexa:ProjectExpenses	1
64	ifrs-full:OtherOperatingIncomeExpense	nwpc:GainLossOnSaleOfSecurities	1
65	ifrs-full:OtherOperatingIncomeExpense	nwpc:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsLiabilities	1
66	ifrs-full:OtherOperatingIncomeExpense	paas:IncreaseDecreaseinClosureandDecommissioningEstimates	1
67	ifrs-full:OtherOperatingIncomeExpense	paas:MiscellaneousOtherOperatingIncomeExpense	1
68	ifrs-full:OtherOperatingIncomeExpense	ptnr:UnwindingOfTradeReceivables	1
69	ifrs-full:OtherOperatingIncomeExpense	rbs:ChangesInFairValueOfSubordinatedLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets	1
70	ifrs-full:OtherOperatingIncomeExpense	rbs:GainLossOnDisposalOfInvestmentsInSubsidiariesAndAssociates	1
71	ifrs-full:OtherOperatingIncomeExpense	rbs:GainLossOnSaleOfSecurities	1
72	ifrs-full:OtherOperatingIncomeExpense	rbs:GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsLiabilities	1
73	ifrs-full:OtherOperatingIncomeExpense	san:InsuranceIncomeExpense	1
74	ifrs-full:OtherOperatingIncomeExpense	san:OtherExpenseOperating	1
75	ifrs-full:OtherOperatingIncomeExpense	san:OtherIncomeOperating	1
76	ifrs-full:OtherOperatingIncomeExpense	shg:OtherOperatingExpense	1
77	ifrs-full:OtherOperatingIncomeExpense	skys:GainLossOnDisposalOfIndependentPowerProducerSolarParks	1
78	ifrs-full:OtherOperatingIncomeExpense	skys:GainLossOnDisposalOfInvestmentsInSubsidiaries	1
79	ifrs-full:OtherOperatingIncomeExpense	smi:GainsLossesOnDisposalsOfPropertyPlantAndEquipmentAndAssetsClassifiedAsHeldForSale	1
80	ifrs-full:OtherOperatingIncomeExpense	smi:OtherOperatingIncomeExpenseOther	1
81	ifrs-full:OtherOperatingIncomeExpense	smmt:IncomeFromResearchAndDevelopmentCredit	1
82	ifrs-full:OtherOperatingIncomeExpense	smmt:IncomeFromRevenueSharingAgreement	1
83	ifrs-full:OtherOperatingIncomeExpense	smmt:IncomeOnDerecognitionOfRevenueSharingAgreementLiability	1
84	ifrs-full:OtherOperatingIncomeExpense	smmt:IncomeRecognisedInRespectOfBARDA	1
85	ifrs-full:OtherOperatingIncomeExpense	snp:ExpenseOfFinesPenaltiesAndCompensations	1
86	ifrs-full:OtherOperatingIncomeExpense	snp:ImpairmentLossesOnLonglivedAssets	1
87	ifrs-full:OtherOperatingIncomeExpense	snp:LossOnDisposalOfPropertyPlantEquipmentAndOtherNoncurrentAssetsNet	1
88	ifrs-full:OtherOperatingIncomeExpense	snp:NetRealizedAndUnrealizedGainOnDerivativeFinancialInstrumentsNotQualifiedAsHedging	1
89	ifrs-full:OtherOperatingIncomeExpense	soda:OtherMiscellaneousExpense	1
90	ifrs-full:OtherOperatingIncomeExpense	spil:LossOnDamagesAndClaims	1
91	ifrs-full:OtherOperatingIncomeExpense	tac:GainsLossesonContractAgreement	1
92	ifrs-full:OtherOperatingIncomeExpense	tac:GainsLossesonContractRestructuring	1
93	ifrs-full:OtherOperatingIncomeExpense	teck:BreakFeePaidForSaleOfAsset	1
94	ifrs-full:OtherOperatingIncomeExpense	teck:EnvironmentalRelatedExpenses	1
95	ifrs-full:OtherOperatingIncomeExpense	teck:OtherOperatingExpense	1
96	ifrs-full:OtherOperatingIncomeExpense	teck:RestructuringCharges1	1
97	ifrs-full:OtherOperatingIncomeExpense	teck:SettlementPricingAdjustments	1
98	ifrs-full:OtherOperatingIncomeExpense	teck:ShareBasedCompensationExpense	1
99	ifrs-full:OtherOperatingIncomeExpense	teck:SocialResponsibilityAndDonations	1
100	ifrs-full:OtherOperatingIncomeExpense	teck:TakeOrPayContractCosts	1
101	ifrs-full:OtherOperatingIncomeExpense	tgs:AdjustmentsForAcquisitionOfTheRightsOfTheArbitrationProceeding	1
102	ifrs-full:OtherOperatingIncomeExpense	tgs:NetIncreaseDecreaseInProvisionsIncludesJudicialCosts	1
103	ifrs-full:OtherOperatingIncomeExpense	tgs:OtherMiscellaneousIncomeExpenses	1
104	ifrs-full:OtherOperatingIncomeExpense	trib:RentalIncomeFromPremises	1
105	ifrs-full:OtherOperatingIncomeExpense	tsm:GainLossFromLeaseAgreementModification	1
106	ifrs-full:OtherOperatingIncomeExpense	tsm:MiscellaneousOtherOperatingIncomeExpense	1
107	ifrs-full:OtherOperatingIncomeExpense	tx:Otheroperatingexpense	1
108	ifrs-full:OtherOperatingIncomeExpense	tx:Otheroperatingincome	1
109	ifrs-full:OtherOperatingIncomeExpense	umc:MiscellaneousOtherOperatingIncomeExpense	1
110	ifrs-full:OtherOperatingIncomeExpense	us-gaap:GeneralAndAdministrativeExpense	1
111	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainLossRecognisedAsResultOfRemeasuringToFairValueEquityInterestInAcquireeHeldByAcquirerBeforeBusinessCombination	1
112	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation	1
113	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:DepreciationPropertyPlantAndEquipment	1
114	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:DonationsAndSubsidiesExpense	1
115	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ExpenseArisingFromExplorationForAndEvaluationOfMineralResources	1
116	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsOnChangeInFairValueOfDerivatives	1
117	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnDisposalsOfInvestmentProperties	1
118	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnDisposalsOfInvestments	1
119	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss	1
120	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GainsLossesOnLitigationSettlements	1
121	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:IncomeArisingFromInsuranceContracts	1
122	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:GrossProfit	1
123	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ImpairmentLoss	1
124	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ImpairmentLossOnFinancialAssets	1
125	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLoss	1
126	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill	1
127	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill	1
128	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:IncreaseDecreaseInContingentLiabilitiesRecognisedInBusinessCombination	1
129	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:InsuranceExpense	1
130	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:InvestmentIncome	1
131	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:LicenceFeeIncome	1
132	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:LossesOnDisposalsOfNoncurrentAssets	1
133	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:LossesOnDisposalsOfPropertyPlantAndEquipment	1
134	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:LossesOnLitigationSettlements	1
135	ifrs-full:OtherOperatingIncomeExpense	abev:OtherPortionsOfOtherOperatingIncomeExpense	1
136	ifrs-full:OtherOperatingIncomeExpense	abx:OtherOperatingExpenses	1
137	ifrs-full:OtherOperatingIncomeExpense	agro:GainLossonEnergyRelatedBusiness	1
138	ifrs-full:OtherOperatingIncomeExpense	agro:OtherGainsLossesInOtherOperatingIncomeNet	1
139	ifrs-full:OtherOperatingIncomeExpense	agro:TradingIncomeExpenseOnCommodityContracts	1
140	ifrs-full:OtherOperatingIncomeExpense	asx:LossOnDamagesAndClaims	1
141	ifrs-full:OtherOperatingIncomeExpense	asx:MiscellaneousOtherOperatingIncomeExpense	1
142	ifrs-full:OtherOperatingIncomeExpense	aug:AdjustmentsForAmortizationOfFlowthroughSharePremium	1
143	ifrs-full:OtherOperatingIncomeExpense	aug:ProjectInvestigationCosts	1
144	ifrs-full:OtherOperatingIncomeExpense	auph:Otherexpenseincomeclassifiedunderotherexpenseincome	1
145	ifrs-full:OtherOperatingIncomeExpense	azn:GainOnDispositionOfIntangibleAssets	1
146	ifrs-full:OtherOperatingIncomeExpense	azn:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwillIncludedInOtherOperatingIncomeAndExpense	1
147	ifrs-full:OtherOperatingIncomeExpense	azn:OtherOperatingIncomeRelatedToRoyalties	1
148	ifrs-full:OtherOperatingIncomeExpense	azul:AccommodationAndMealsExpenses	1
149	ifrs-full:OtherOperatingIncomeExpense	azul:ExpensesForFlightsInterruption	1
150	ifrs-full:OtherOperatingIncomeExpense	azul:ExpensesForTaxesCivilAndLaborRisks	1
151	ifrs-full:OtherOperatingIncomeExpense	azul:ItServicesExpenses	1
152	ifrs-full:OtherOperatingIncomeExpense	bbd:OtherOperatingIncomeexpensesExpensesWithTaxesOtherThanIncomeTax	1
153	ifrs-full:OtherOperatingIncomeExpense	bbd:OtherOperatingIncomeexpensesLegalProvision	1
154	ifrs-full:OtherOperatingIncomeExpense	bbd:OtherOperatingIncomeexpensesOther	1
155	ifrs-full:OtherOperatingIncomeExpense	bbd:OtherOperatingIncomeexpensesVariationInMonetaryLiabilities	1
156	ifrs-full:OtherOperatingIncomeExpense	bsac:IncomeFromAssetsReceivedInLieuOfPayment	1
157	ifrs-full:OtherOperatingIncomeExpense	bsac:IncomeFromSaleOfInvestmentsInOtherCompanies	1
158	ifrs-full:OtherOperatingIncomeExpense	bsac:OtherOperatingIncomeGross	1
159	ifrs-full:OtherOperatingIncomeExpense	bsac:ReleasedOfContingenciesProvisions	1
160	ifrs-full:OtherOperatingIncomeExpense	bsbr:ContributionsToFundGuaranteeOfCreditFGC	1
161	ifrs-full:OtherOperatingIncomeExpense	bud:NetRentalAndOtherOperatingIncome	1
162	ifrs-full:OtherOperatingIncomeExpense	cht:LossOnDisposalOfIntangibleAssets	1
163	ifrs-full:OtherOperatingIncomeExpense	cpg:GainLossOnCapitalAcquisitionsAndDispositions	1
164	ifrs-full:OtherOperatingIncomeExpense	cx:CharitableContributions	1
165	ifrs-full:OtherOperatingIncomeExpense	cx:ImpairmentLossesAndRemeasurementOfAssetsHeldForSale	1
166	ifrs-full:OtherOperatingIncomeExpense	cx:ResultsFromSaleOfAssetsAndOthersNet	1
167	ifrs-full:OtherOperatingIncomeExpense	cyad:OtherOperatingExpenses	1
168	ifrs-full:OtherOperatingIncomeExpense	ello:MiscellaneousOtherIncome	1
169	ifrs-full:OtherOperatingIncomeExpense	ello:ReevaluationOfOptionToAcquireAdditionalShares	1
170	ifrs-full:OtherOperatingIncomeExpense	exk:WriteOffOfIVAReceivable	1
171	ifrs-full:OtherOperatingIncomeExpense	fnv:BusinessDevelopmentExpense	1
172	ifrs-full:OtherOperatingIncomeExpense	fnv:GainLossOnSaleOfGoldBullion	1
173	ifrs-full:OtherOperatingIncomeExpense	fnv:GainLossOnSaleOfRoyaltyInterest	1
174	ifrs-full:OtherOperatingIncomeExpense	gsk:DisposalOfBusinessesAndAssets	1
175	ifrs-full:OtherOperatingIncomeExpense	gsk:FinancialInstrumentsAdjustmentsOnDerivativeAtFairValue	1
176	ifrs-full:OtherOperatingIncomeExpense	gsk:ImpairmentOfEquityInvestments	1
177	ifrs-full:OtherOperatingIncomeExpense	gsk:RemeasurementOfPutOptionLiabilitiesAndPreferentialDividends	1
178	ifrs-full:OtherOperatingIncomeExpense	gsk:RemeasurementOfPutOptionLiability	1
179	ifrs-full:OtherOperatingIncomeExpense	gss:GainOnDeferralOfPayables	1
180	ifrs-full:OtherOperatingIncomeExpense	gss:GainOnReductionOfAssetRetirementObligations	1
181	ifrs-full:OtherOperatingIncomeExpense	gtmay:GainOnCancellationOfLiabilities	1
182	ifrs-full:OtherOperatingIncomeExpense	gtmay:IncomeFromTheSaleOfSubsidiaries	1
183	ifrs-full:OtherOperatingIncomeExpense	gtmay:IncomeSaleOfNonCurrentAssets	1
184	ifrs-full:OtherOperatingIncomeExpense	gtmay:LossFromSaleOfSubsidiaries	1
185	ifrs-full:OtherOperatingIncomeExpense	gtmay:LossOnInvestmentsInOperatingProjects	1
186	ifrs-full:OtherOperatingIncomeExpense	gtmay:OtherIncomeNet	1
187	ifrs-full:OtherOperatingIncomeExpense	gtmay:RecoveriesOfTaxesPaidInPriorYearsNetOfExpensesForRecovery	1
188	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment	1
189	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime	1
190	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:AdjustmentsForProvisions	1
191	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:AdministrativeExpense	1
192	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill	1
193	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ChangesInFairValueOfLoansOrReceivablesAttributableToChangesInCreditRiskOfFinancialAssets	1
194	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:CostOfSales	1
195	ifrs-full:OtherOperatingIncomeExpense	vale:GainAndLossFromDisposalReversalsOfMaterialsAndInventories	1
196	ifrs-full:OtherOperatingIncomeExpense	vale:OperatingExpensesByNatureOthers	1
197	ifrs-full:OtherOperatingIncomeExpense	vale:PostEmploymentBenefitExpenseDefinedContributionPlansOtherOperationalExpenses	1
198	ifrs-full:OtherOperatingIncomeExpense	viv:ExpensesAndFinesRecovered	1
199	ifrs-full:OtherOperatingIncomeExpense	viv:OtherOperatingIncomeExpenseExcludingProvisionsRecoveriesAndGainLossOnDisposals	1
200	ifrs-full:OtherOperatingIncomeExpense	viv:ProvisionsForLaborTaxAndCivilContingencies	1
201	ifrs-full:OtherOperatingIncomeExpense	ypf:ConstructionIncentiveOtherOperatingIncome	1
202	ifrs-full:OtherOperatingIncomeExpense	ypf:IncomeFromExtensionOfConcessionAgreementsWithPartnersOfJO	1
203	ifrs-full:OtherOperatingIncomeExpense	ypf:InsuranceOtherOperatingIncome	1
204	ifrs-full:OtherOperatingIncomeExpense	ypf:LawsuitsOtherOperatingExpense	1
205	ifrs-full:OtherOperatingIncomeExpense	ypf:ResultsFromDeconsolidationOfSubsidiaries	1
206	ifrs-full:OtherOperatingIncomeExpense	ypf:TemporaryEconomicAssistance	1
207	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ReversalOfImpairmentLoss	1
208	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossInvestmentProperty	1
209	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:RoyaltyExpense	1
210	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:SalesAndMarketingExpense	1
211	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:SellingGeneralAndAdministrativeExpense	1
212	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:OtherGainsLosses	1
213	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:NetForeignExchangeLoss	1
214	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:NewProvisionsOtherProvisions	1
215	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:OtherReversalsOfProvisions	1
216	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ProfessionalFeesExpense	1
217	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:PropertyDevelopmentAndProjectManagementIncome	1
218	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:RentalExpense	1
219	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:RentalIncome	1
220	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:RentalIncomeFromInvestmentProperty	1
221	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:ResearchAndDevelopmentExpense	1
222	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:Revenue	1
223	ifrs-full:OtherOperatingIncomeExpense	ifrs-full:RevenueAndOperatingIncome	1

(Note that this is a work in progress!)