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
| 31.12.2021 | |
|---|---|
| Non-current assets | |
| Property, plant and equipment | |
| Investment property | |
| Goodwill | |
| Intangible assets other than goodwill | |
| Investments accounted for using equity method | |
| Investments in subsidiaries, joint ventures and associates | |
| 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","InvestmentProperty":"1","Goodwill":"1","IntangibleAssetsOtherThanGoodwill":"1","InvestmentAccountedForUsingEquityMethod":"1","InvestmentsInSubsidiariesJointVenturesAndAssociates":"1","NoncurrentBiologicalAssets":"1","NoncurrentReceivables":"1","NoncurrentInventories":"1","DeferredTaxAssets":"1","CurrentTaxAssetsNoncurrent":"1","OtherNoncurrentFinancialAssets":"1","OtherNoncurrentNonfinancialAssets":"1","NoncurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral":"1"}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","TradeAndOtherCurrentReceivables":"1","CurrentTaxAssetsCurrent":"1","CurrentBiologicalAssets":"1","OtherCurrentFinancialAssets":"1","OtherCurrentNonfinancialAssets":"1","CashAndCashEquivalents":"1","CurrentNoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral":"1"}real[] | ∑ |
| Non-current assets or disposal groups classified as held for sale or as held for distribution to owners | |
| Total current assets{"CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1"}real["CurrentAssetsOtherThanAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners"] | ∑ |
| Total assets{"NoncurrentAssets":"1","CurrentAssets":"1"}real["NoncurrentAssets","CurrentAssets"] | ∑ |
Equity and liabilities
| 31.12.2021 | |
|---|---|
| Equity | |
| Issued capital | |
| Retained earnings | |
| Share premium | |
| Treasury shares | |
| Other equity interest | |
| Other reserves | |
| Total equity attributable to owners of parent{"IssuedCapital":"1","RetainedEarnings":"1","SharePremium":"1","TreasuryShares":"-1","OtherEquityInterest":"1","OtherReserves":"1"}real[] | ∑ |
| Non-controlling interests | |
| Total equity{"EquityAttributableToOwnersOfParent":"1","NoncontrollingInterests":"1"}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","OtherLongtermProvisions":"1"}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","NoncurrentPayables":"1","DeferredTaxLiabilities":"1","CurrentTaxLiabilitiesNoncurrent":"1","OtherNoncurrentFinancialLiabilities":"1","OtherNoncurrentNonfinancialLiabilities":"1"}real["NoncurrentProvisions"] | ∑ |
| Current liabilities | |
| Current provisions | |
| Current provisions for employee benefits | |
| Other current provisions | |
| Total current provisions{"CurrentProvisionsForEmployeeBenefits":"1","OtherShorttermProvisions":"1"}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","TradeAndOtherCurrentPayables":"1","CurrentTaxLiabilitiesCurrent":"1","OtherCurrentFinancialLiabilities":"1","OtherCurrentNonfinancialLiabilities":"1"}real["CurrentProvisions"] | ∑ |
| Liabilities included in disposal groups classified as held for sale | |
| Total current liabilities{"CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale":"1","LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale":"1"}real["CurrentLiabilitiesOtherThanLiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale"] | ∑ |
| Total liabilities{"NoncurrentLiabilities":"1","CurrentLiabilities":"1"}real["NoncurrentLiabilities","CurrentLiabilities"] | ∑ |
| Total equity and liabilities{"Equity":"1","Liabilities":"1"}real["Equity","Liabilities"] | ∑ |
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