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
| 31.12.2025 | |
|---|---|
| Property, plant and equipment including right-of-use assets | |
| Property, plant and equipment | |
| Right-of-use assets | |
| Investment property | |
| Intangible assets other than goodwill | |
| Other financial assets | |
| Other non-financial assets | |
| Insurance contracts issued 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 | |
| Current tax assets | |
| Deferred tax assets | |
| Trade and other receivables | |
| Cash and cash equivalents | |
| 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
| 31.12.2025 | |
|---|---|
| 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 | |
| Trade and other payables | |
| Provisions | |
| Provisions for employee benefits | |
| Total provisions{"ProvisionsForEmployeeBenefits":"1.0","OtherProvisions":"1.0"}real[] | ∑ |
| Other financial liabilities | |
| Other non-financial liabilities | |
| Insurance contracts issued 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"] | ∑ |
| {"Equity":"1.0","Liabilities":"1.0"}real["Equity","Liabilities"] | ∑ |
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