IFRS Disclosure Guide
◄ 2. Statement of financial position, current/non-current | Contents | 4. Statement of comprehensive income, profit or loss, by function of expense ►
3. Statement of financial position, order of liquidity
Statement of financial position
Assets
31.12.2023 | |
---|---|
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 | |
Other financial assets | |
Other non-financial assets | |
Insurance contracts issued that are assets | |
Reinsurance contracts held that are assets | |
Investments accounted for using equity method | |
Investments in subsidiaries, joint ventures and associates reported in separate financial statements | |
Biological assets | |
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners | |
Inventories | |
Current tax assets | |
Deferred tax assets | |
Trade and other receivables | |
Cash and cash equivalents | |
Non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge collateral | |
Total assets{"PropertyPlantAndEquipment":"1.0","InvestmentProperty":"1.0","Goodwill":"1.0","IntangibleAssetsOtherThanGoodwill":"1.0","OtherFinancialAssets":"1.0","OtherNonfinancialAssets":"1.0","InsuranceContractsIssuedThatAreAssets":"1.0","ReinsuranceContractsHeldThatAreAssets":"1.0","InvestmentAccountedForUsingEquityMethod":"1.0","InvestmentsInSubsidiariesJointVenturesAndAssociates":"1.0","BiologicalAssets":"1.0","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1.0","InventoriesTotal":"1.0","CurrentTaxAssets":"1.0","DeferredTaxAssets":"1.0","TradeAndOtherReceivables":"1.0","CashAndCashEquivalents":"1.0","NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral":"1.0"}real[] | ∑ |
Equity and liabilities
31.12.2023 | |
---|---|
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 | |
Trade and other payables | |
Provisions | |
Provisions for employee benefits | |
Other provisions | |
Total provisions{"ProvisionsForEmployeeBenefits":"1.0","OtherProvisions":"1.0"}real[] | ∑ |
Other financial liabilities | |
Other non-financial liabilities | |
Insurance contracts issued that are liabilities | |
Reinsurance contracts held that are liabilities | |
Current tax liabilities | |
Deferred tax liabilities | |
Liabilities included in disposal groups classified as held for sale | |
Total liabilities{"TradeAndOtherPayables":"1.0","Provisions":"1.0","OtherFinancialLiabilities":"1.0","OtherNonfinancialLiabilities":"1.0","InsuranceContractsIssuedThatAreLiabilities":"1.0","ReinsuranceContractsHeldThatAreLiabilities":"1.0","CurrentTaxLiabilities":"1.0","DeferredTaxLiabilities":"1.0","LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale":"1.0"}real["Provisions"] | ∑ |
Total equity and liabilities{"Equity":"1.0","Liabilities":"1.0"}real["Equity","Liabilities"] | ∑ |

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