Notes to the consolidated financial statements

Basic principles

• General disclosures
• Accounting policies IFRS
• Scope of consolidated financial statements
• Consolidation principles
• Foreign currency translation
• Accounting policies
• Impairment of financial assets
• Derecognition of financial assets and financial liabilities
• Management of financial risks
• Significant decisions subject to judgement and estimates
• Operating segments

Notes to the consolidated statement of financial position

• 1. Intangible assets
• 2. Property, plant and equipment
• 3. Investments accounted for using the equity method
• 4. Financial assets
• 5. Trade and other financial receivables
• 6. Inventories
• 7. Cash and cash equivalents
• 8. Assets held for sale
• 9. Equity
• 10. Provisions
• 11. Financial liabilities
• 12. Lease liabilities
• 13. Trade payables
• 14. Other financial liabilities
• 15. Prepaid expenses and deferred income

Notes to the consolidated statement of comprehensive income

• 16. Revenue
• 17. Net transfer income
• 18. Other operating income
• 19. Cost of materials
• 20. Personnel expenses
• 21. Depreciation and amortisation
• 22. Other operating expenses
• 23. Financial result
• 24. Income taxes and deferred taxes
• 25. Consolidated statement of cash flows

Other disclosures

• 26. Credit risk
• 27. Exchange rate risk
• 28. Interest rate risk
• 29. Net gains/losses
• 30. Liquidity risk
• 31. Fair values of financial instruments by class and category
• 32. Earnings per share
• 33. Transactions with related parties
• 34. Other financial obligations
• 35. Events after the end of the reporting period
• 36. Average number of salaried employees
• 37. Management
• 38. Auditors’ fees
• 39. Supervisory Board
• 40. Exercise of the exemption option
• 41. Notifiable shareholdings
• 42. Shareholdings by members of governing bodies
• 43. Corporate Governance

Auditors’ Report

Responsibility Statement