For each of the US, China, Hong Kong, Japan, Korea, Taiwan, Canada, Singapore and Europe: which filing, section or note discloses a cost split by input type, and which discloses named customers and named suppliers with shares — and is each disclosure required by rule, voluntary, or anonymised by practice, with one example filing per type?
The answer rests on 240 screened rows — 120 rule and standard candidates and 120 issuer filing examples, each with its own source — mapped onto 27 market-and-question cells (9 markets × cost split, customers, suppliers). The gathered rows directly support rules for the US, China, Hong Kong, Taiwan, Europe and (narrowly) Canada; Japan, Korea and Singapore cells rest on practice examples or are marked unresolved rather than guessed.
ASU 2024-03 (ASC 220-40): tabular note disaggregating expense captions into inventory purchases, employee compensation, depreciation, intangible amortisation and DD&A; effective for fiscal years beginning after 15 Dec 2026, early adoption permitted; Reg S-X 9-04 also applies ey.com
Form 10-K Item 1 Business — Customers: disclose each customer above 10% of total revenues; IFRS 8.34-style amounts via ASC 280 ir.kla.com
No general supplier-naming rule found in the gathered rows; naming seen voluntarily in Business / Risk Factors sections investor.wdc.com
Shenzhen Stock Exchange Self-Regulatory Guidelines No. 3 (industry information disclosure): annual-report breakdown of cost of sales by input disc.static.szse.cn
CSRC requirement since Dec 2007: proportion of sales to top five customers must be disclosed; names not mandated, Customer A-E codes accepted doi.org
Annual-report format carries a parallel top-five supplier table; no general naming rule found in the gathered rows, coding is standard practice file.finance.sina.com.cn
No general cost-by-input rule found in the gathered rows; HKFRS expense notes and prospectus cost commentary appear in practice data.cbonds.info
App. D2 para. 31 to Main Board Rules (ex-App. 16): percentage of sales to largest and five largest customers where ratios exceed 5%; names not required en-rules.hkex.com.hk
App. D2 para. 31: percentage of purchases to largest and five largest suppliers; omitted if five largest are under 30% combined; names not required en-rules.hkex.com.hk
No Japan-market rule row in the gathered set; Japanese issuers' SEC 20-F filings show practice only sec.gov
No Japan-market rule row in the gathered set; Japanese issuers' SEC 20-F filings show practice only sec.gov
No Japan-market rule row in the gathered set; Japanese issuers' SEC 20-F filings show practice only sec.gov
No Korea rule or filing example in the gathered rows —
No Korea rule or filing example in the gathered rows —
No Korea rule or filing example in the gathered rows —
No Taiwan cost-by-input rule row in the gathered set —
Annual-report regulations, Article 18 and Table 16-1: clients at 10% or more of sales listed with names, amounts and percentages; a code may replace the name only under contractual confidentiality or for unrelated natural persons twse-regulation.twse.com.tw
Annual-report regulations, Article 18 and Table 16-2: suppliers at 10% or more of procurement listed with names, amounts and percentages; same confidentiality-code exception twse-regulation.twse.com.tw
Only a narrow rule found: NI 81-106 soft-dollar commission disclosure for investment funds; IFRS expense notes otherwise pwc.com
No Canadian customer-naming rule row in the gathered set —
No Singapore rule or filing example in the gathered rows —
No Singapore rule or filing example in the gathered rows —
No Singapore rule or filing example in the gathered rows —
IFRS as adopted by the EU: analysis of operating expenses presented by nature or function in the notes (example basis per issuer filing) forvia.com
IFRS 8 para. 34 entity-wide disclosure: customers above 10% of revenues — amount and segment, identity not required icas-com.uksouth01.umbraco.io
IFRS 8 says nothing equivalent about suppliers — no general rule found icas-com.uksouth01.umbraco.io
| Market | Disclosure | Status | Rule / section / note | Example filing | Rule source | Example source |
|---|---|---|---|---|---|---|
| US | Cost split by input type | Required, without names | ASU 2024-03 (ASC 220-40): tabular note disaggregating expense captions into inventory purchases, employee compensation, depreciation, intangible amortisation and DD&A; effective for fiscal years beginning after 15 Dec 2026, early adoption permitted; Reg S-X 9-04 also applies | CF Industries 2025 10-K, 'Nitrogen Product Raw Materials': natural gas about 34% of total production costs | ey.com | cfindustries.com |
| US | Customers | Named counterparties required | Form 10-K Item 1 Business — Customers: disclose each customer above 10% of total revenues; IFRS 8.34-style amounts via ASC 280 | CF Industries 2025 10-K, 'Customers': CHS named at about 13% of consolidated net sales | ir.kla.com | d18rn0p25nwr6d.cloudfront.net |
| US | Suppliers | No general rule found; practice only | No general supplier-naming rule found in the gathered rows; naming seen voluntarily in Business / Risk Factors sections | Western Digital FY2019 10-K, 'Materials and Supplies': substantially all flash supply from Toshiba Memory ventures, named voluntarily | investor.wdc.com | investor.wdc.com |
| China | Cost split by input type | Required, without names | Shenzhen Stock Exchange Self-Regulatory Guidelines No. 3 (industry information disclosure): annual-report breakdown of cost of sales by input | Lu Thai Textile 2024 annual report, '(5) Breakdown of cost of sales': raw materials, labour, depreciation, energy, manufacturing expense with percentages | disc.static.szse.cn | disc.static.szse.cn |
| China | Customers | Anonymised by rule or practice | CSRC requirement since Dec 2007: proportion of sales to top five customers must be disclosed; names not mandated, Customer A-E codes accepted | BOE Technology 2024 annual report, '(8) Major Customers and Suppliers': Customer A 15.07% of sales, customers coded | doi.org | earningsreport.io |
| China | Suppliers | Anonymised by rule or practice | Annual-report format carries a parallel top-five supplier table; no general naming rule found in the gathered rows, coding is standard practice | Konka Group 2024 annual report, '(8) Major Customers and Suppliers': Supplier A 21.91% of purchases, suppliers coded | file.finance.sina.com.cn | file.finance.sina.com.cn |
| Hong Kong | Cost split by input type | No general rule found; practice only | No general cost-by-input rule found in the gathered rows; HKFRS expense notes and prospectus cost commentary appear in practice | Shenzhen Pagoda 2022 listing document, 'Summary consolidated financial information': cost of sales composition described | data.cbonds.info | data.cbonds.info |
| Hong Kong | Customers | Required, without names | App. D2 para. 31 to Main Board Rules (ex-App. 16): percentage of sales to largest and five largest customers where ratios exceed 5%; names not required | Li Auto 2024 annual report, 'Major customers and major suppliers': top-five percentages only | en-rules.hkex.com.hk | filings.stockinsights.ai |
| Hong Kong | Suppliers | Required, without names | App. D2 para. 31: percentage of purchases to largest and five largest suppliers; omitted if five largest are under 30% combined; names not required | Li Auto 2024 annual report: top five suppliers about 26% of purchases, unnamed | en-rules.hkex.com.hk | filings.stockinsights.ai |
| Japan | Cost split by input type | Unresolved in gathered rows | No Japan-market rule row in the gathered set; Japanese issuers' SEC 20-F filings show practice only | Nidec FY2008 20-F: subcontracted parts about two-thirds of manufacturing cost per motor | sec.gov | sec.gov |
| Japan | Customers | Unresolved in gathered rows | No Japan-market rule row in the gathered set; Japanese issuers' SEC 20-F filings show practice only | Nidec FY2008 20-F (NYSE): Seagate named at about 11% of net sales — a US filing, not a Japan annual securities report | sec.gov | sec.gov |
| Japan | Suppliers | Unresolved in gathered rows | No Japan-market rule row in the gathered set; Japanese issuers' SEC 20-F filings show practice only | unresolved | sec.gov | — |
| Korea | Cost split by input type | Unresolved in gathered rows | No Korea rule or filing example in the gathered rows | unresolved | — | — |
| Korea | Customers | Unresolved in gathered rows | No Korea rule or filing example in the gathered rows | unresolved | — | — |
| Korea | Suppliers | Unresolved in gathered rows | No Korea rule or filing example in the gathered rows | unresolved | — | — |
| Taiwan | Cost split by input type | Unresolved in gathered rows | No Taiwan cost-by-input rule row in the gathered set | unresolved | — | — |
| Taiwan | Customers | Named counterparties required | Annual-report regulations, Article 18 and Table 16-1: clients at 10% or more of sales listed with names, amounts and percentages; a code may replace the name only under contractual confidentiality or for unrelated natural persons | Rule text (2024 consolidated version), Taiwan Stock Exchange regulations | twse-regulation.twse.com.tw | twse-regulation.twse.com.tw |
| Taiwan | Suppliers | Named counterparties required | Annual-report regulations, Article 18 and Table 16-2: suppliers at 10% or more of procurement listed with names, amounts and percentages; same confidentiality-code exception | Rule text (2024 consolidated version), Taiwan Stock Exchange regulations | twse-regulation.twse.com.tw | twse-regulation.twse.com.tw |
| Canada | Cost split by input type | No general rule found; practice only | Only a narrow rule found: NI 81-106 soft-dollar commission disclosure for investment funds; IFRS expense notes otherwise | Crescita Therapeutics 2026 interim MD&A, 'Depreciation and Amortization': D&A split between operating expenses and COGS | pwc.com | crescitatherapeutics.com |
| Canada | Customers | Unresolved in gathered rows | No Canadian customer-naming rule row in the gathered set | unresolved | — | — |
| Canada | Suppliers | No general rule found; practice only | No general rule found; anonymisation seen in practice | Celestica 2015 20-F (TSX/NYSE): majority solar-cell supplier presented as 'the Solar Supplier', coded | sec.gov | sec.gov |
| Singapore | Cost split by input type | Unresolved in gathered rows | No Singapore rule or filing example in the gathered rows | unresolved | — | — |
| Singapore | Customers | Unresolved in gathered rows | No Singapore rule or filing example in the gathered rows | unresolved | — | — |
| Singapore | Suppliers | Unresolved in gathered rows | No Singapore rule or filing example in the gathered rows | unresolved | — | — |
| Europe | Cost split by input type | Required, without names | IFRS as adopted by the EU: analysis of operating expenses presented by nature or function in the notes (example basis per issuer filing) | FORVIA 2024 results, 'Note 5 Analysis of operating expenses': cost of sales, R&D, selling and administrative | forvia.com | forvia.com |
| Europe | Customers | Required, without names | IFRS 8 para. 34 entity-wide disclosure: customers above 10% of revenues — amount and segment, identity not required | FORVIA 2024 results, 'Note 4 Sales by major customer': VW group 16%, Ford 8%, Stellantis 8% — named voluntarily beyond IFRS 8 | icas-com.uksouth01.umbraco.io | forvia.com |
| Europe | Suppliers | No general rule found; practice only | IFRS 8 says nothing equivalent about suppliers — no general rule found | FORVIA 2024 universal registration document: raw-material purchase mix discussed without supplier shares | icas-com.uksouth01.umbraco.io | forvia.com |
"Europe" means EU/EEA regulated-market IFRS consolidated reporting; "Canada" means Canadian public issuers reporting under IFRS. IFRS 18, already EU-endorsed for its future effective date, will expand single-note expense disaggregation beyond today's IAS 1 nature/function analysis.
Baselines only: industry-specific rules and IPO prospectus regimes (for example Hong Kong's new-applicant material-reliance guidance) can be stricter than the continuing annual-report rule and are kept distinct here. Where a filing shows Customer A or Supplier A, the cell is classed anonymised, never named. Where customer and supplier rules differ — as under IFRS 8, which says nothing equivalent about suppliers — the two blocks reach separate conclusions.
Method: 240 screened candidate rows — 120 authoritative-rule rows (rule or standard, threshold, identity treatment, status, URL) and 120 issuer filing-example rows (issuer, year, section, detail, naming, URL) across many independent hosts — reduced to one best-supported rule and one example per market per disclosure type; cells without row support are labelled unresolved rather than inferred. Filing years span 2007–2026. Percentages measure a counterparty's share of sales, purchases or production cost as stated in the cited filing. Duplicate mirror filings and repeated rule versions were cut for space.