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IFRS Disclosure Guide
◄ 1. General information about financial statements | Contents | 3. Statement of financial position, order of liquidity ►
2. Statement of financial position, current/non-current
Statement of financial position
Assets
| 31.12.2026 | |
|---|---|
| Non-current assets | |
| Property, plant and equipment including right-of-use assets | |
| Property, plant and equipment | |
| Right-of-use assets | |
| Goodwill | |
| Intangible assets other than goodwill | |
| Investments accounted for using equity method | |
| Investments in subsidiaries, joint ventures and associates reported in separate financial statements | |
| Trade and other non-current receivables | |
| Non-current inventories | |
| Deferred tax assets | |
| Current tax assets, non-current | |
| 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 | |
| Trade and other current receivables | |
| Current tax assets, current | |
| Current biological assets | |
| Other current 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 | |
| {"CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1.0","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1.0"}real["CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners"] | ∑ |
| Total assets{"NoncurrentAssets":"1.0","CurrentAssets":"1.0"}real["NoncurrentAssets","CurrentAssets"] | ∑ |
Equity and liabilities
| 31.12.2026 | |
|---|---|
| Equity | |
| Issued capital | |
| Retained earnings | |
| Share premium | |
| 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 | |
| {"EquityAttributableToOwnersOfParent":"1.0","NoncontrollingInterests":"1.0"}real["EquityAttributableToOwnersOfParent"] | ∑ |
| Liabilities | |
| Non-current liabilities | |
| Non-current provisions | |
| Non-current provisions for employee benefits | |
| 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 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 | |
| Other current provisions | |
| Total current provisions{"CurrentProvisionsForEmployeeBenefits":"1.0","OtherShorttermProvisions":"1.0"}real[] | ∑ |
| Trade and other current payables | |
| Current tax liabilities, current | |
| 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"] | ∑ |
| {"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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