IFRS Disclosure Guide

2. Statement of financial position, current/non-current

Statement of financial position


Assets

 31.12.2024
Non-current assets 
Property, plant and equipment including right-of-use assets 
Property, plant and equipment 
Right-of-use assets 
Investment property 
Goodwill 
Intangible assets other than goodwill 
Investments accounted for using equity method 
Investments in subsidiaries, joint ventures and associates reported in separate financial statements 
Non-current biological assets 
Trade and other non-current receivables 
Non-current inventories 
Deferred tax assets 
Current tax assets, non-current 
Other non-current financial assets 
Other non-current non-financial assets 
Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral 
Total non-current assets{"PropertyPlantAndEquipment":"1.0","InvestmentProperty":"1.0","Goodwill":"1.0","IntangibleAssetsOtherThanGoodwill":"1.0","InvestmentAccountedForUsingEquityMethod":"1.0","InvestmentsInSubsidiariesJointVenturesAndAssociates":"1.0","NoncurrentBiologicalAssets":"1.0","NoncurrentReceivables":"1.0","NoncurrentInventories":"1.0","DeferredTaxAssets":"1.0","CurrentTaxAssetsNoncurrent":"1.0","OtherNoncurrentFinancialAssets":"1.0","OtherNoncurrentNonfinancialAssets":"1.0","NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral":"1.0"}real[] 
Current assets 
Current inventories 
Trade and other current receivables 
Current tax assets, current 
Current biological assets 
Other current financial assets 
Other current non-financial assets 
Cash and cash equivalents 
Current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral 
Total current assets other than non-current assets or disposal groups classified as held for sale or as held for distribution to owners{"Inventories":"1.0","TradeAndOtherCurrentReceivables":"1.0","CurrentTaxAssetsCurrent":"1.0","CurrentBiologicalAssets":"1.0","OtherCurrentFinancialAssets":"1.0","OtherCurrentNonfinancialAssets":"1.0","CashAndCashEquivalents":"1.0","CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral":"1.0"}real[] 
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners 
Total current assets{"CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1.0","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1.0"}real["CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners"] 
Total assets{"NoncurrentAssets":"1.0","CurrentAssets":"1.0"}real["NoncurrentAssets","CurrentAssets"] 

Equity and liabilities

 31.12.2024
Equity 
Issued capital 
Retained earnings 
Share premium 
Treasury shares 
Other equity interest 
Other reserves 
Total equity attributable to owners of parent{"IssuedCapital":"1.0","RetainedEarnings":"1.0","SharePremium":"1.0","TreasuryShares":"-1.0","OtherEquityInterest":"1.0","OtherReserves":"1.0"}real[] 
Non-controlling interests 
Total equity{"EquityAttributableToOwnersOfParent":"1.0","NoncontrollingInterests":"1.0"}real["EquityAttributableToOwnersOfParent"] 
Liabilities 
Non-current liabilities 
Non-current provisions 
Non-current provisions for employee benefits 
Other non-current provisions 
Total non-current provisions{"NoncurrentProvisionsForEmployeeBenefits":"1.0","OtherLongtermProvisions":"1.0"}real[] 
Trade and other non-current payables 
Deferred tax liabilities 
Current tax liabilities, non-current 
Other non-current financial liabilities 
Other non-current non-financial liabilities 
Total non-current liabilities{"NoncurrentProvisions":"1.0","NoncurrentPayables":"1.0","DeferredTaxLiabilities":"1.0","CurrentTaxLiabilitiesNoncurrent":"1.0","OtherNoncurrentFinancialLiabilities":"1.0","OtherNoncurrentNonfinancialLiabilities":"1.0"}real["NoncurrentProvisions"] 
Current liabilities 
Current provisions 
Current provisions for employee benefits 
Other current provisions 
Total current provisions{"CurrentProvisionsForEmployeeBenefits":"1.0","OtherShorttermProvisions":"1.0"}real[] 
Trade and other current payables 
Current tax liabilities, current 
Other current financial liabilities 
Other current non-financial liabilities 
Total current liabilities other than liabilities included in disposal groups classified as held for sale{"CurrentProvisions":"1.0","TradeAndOtherCurrentPayables":"1.0","CurrentTaxLiabilitiesCurrent":"1.0","OtherCurrentFinancialLiabilities":"1.0","OtherCurrentNonfinancialLiabilities":"1.0"}real["CurrentProvisions"] 
Liabilities included in disposal groups classified as held for sale 
Total current liabilities{"CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale":"1.0","LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale":"1.0"}real["CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale"] 
Total liabilities{"NoncurrentLiabilities":"1.0","CurrentLiabilities":"1.0"}real["NoncurrentLiabilities","CurrentLiabilities"] 
Total equity and liabilities{"Equity":"1.0","Liabilities":"1.0"}real["Equity","Liabilities"] 

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