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
31.12.2021 | |
---|---|
Property, plant and equipment | |
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 | |
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","InvestmentProperty":"1","Goodwill":"1","IntangibleAssetsOtherThanGoodwill":"1","OtherFinancialAssets":"1","OtherNonfinancialAssets":"1","InsuranceContractsIssuedThatAreAssets":"1","ReinsuranceContractsHeldThatAreAssets":"1","InvestmentAccountedForUsingEquityMethod":"1","InvestmentsInSubsidiariesJointVenturesAndAssociates":"1","BiologicalAssets":"1","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1","InventoriesTotal":"1","CurrentTaxAssets":"1","DeferredTaxAssets":"1","TradeAndOtherReceivables":"1","CashAndCashEquivalents":"1","NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral":"1"}real[] | ∑ |
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 | |
Trade and other payables | |
Provisions | |
Provisions for employee benefits | |
Other provisions | |
Total provisions{"ProvisionsForEmployeeBenefits":"1","OtherProvisions":"1"}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","Provisions":"1","OtherFinancialLiabilities":"1","OtherNonfinancialLiabilities":"1","InsuranceContractsIssuedThatAreLiabilities":"1","ReinsuranceContractsHeldThatAreLiabilities":"1","CurrentTaxLiabilities":"1","DeferredTaxLiabilities":"1","LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale":"1"}real["Provisions"] | ∑ |
Total equity and liabilities{"Equity":"1","Liabilities":"1"}real["Equity","Liabilities"] | ∑ |

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