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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