a question about financial reporting analysis

hello, any one knows the meaning of by funcion and by nature, and how to distinguish it?

The expense by nature would be presented in total for each type (by nature which are expenses) and analysis would be conducted accordingly considering the nature. Examples include wages, salaries, depreciation etc. Expense by function are basically based on the function of the event. For instance cost of sales, administrative activities, production cost, R&D cost etc.

These are only classifications with the purpose of presenting the information in a fair manner.