IFRS Disclosure Guide
12. Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities
Property, plant and equipment
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Land and buildings | |
Land | |
Buildings | |
Total land and buildings{"Land":"1.0","Buildings":"1.0"}real[] | ∑ |
Machinery | |
Vehicles | |
Ships | |
Aircraft | |
Motor vehicles | |
Total vehicles{"Ships":"1.0","Aircraft":"1.0","MotorVehicles":"1.0"}real[] | ∑ |
Fixtures and fittings | |
Office equipment | |
Bearer plants | |
Tangible exploration and evaluation assets | |
Mining assets | |
Oil and gas assets | |
Construction in progress | |
Owner-occupied property measured using investment property fair value model | |
Other property, plant and equipment | |
Total property, plant and equipment{"LandAndBuildings":"1.0","Machinery":"1.0","Vehicles":"1.0","FixturesAndFittings":"1.0","OfficeEquipment":"1.0","BearerPlants":"1.0","TangibleExplorationAndEvaluationAssets":"1.0","MiningAssets":"1.0","OilAndGasAssets":"1.0","ConstructionInProgress":"1.0","OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel":"1.0","OtherPropertyPlantAndEquipment":"1.0"}real["LandAndBuildings","Vehicles"] | ∑ |
Intangible assets and goodwill
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Intangible assets other than goodwill | |
Brand names | |
Intangible exploration and evaluation assets | |
Mastheads and publishing titles | |
Computer software | |
Licences and franchises | |
Copyrights, patents and other industrial property rights, service and operating rights | |
Recipes, formulae, models, designs and prototypes | |
Intangible assets under development | |
Other intangible assets | |
Total intangible assets other than goodwill{"BrandNames":"1.0","IntangibleExplorationAndEvaluationAssets":"1.0","MastheadsAndPublishingTitles":"1.0","ComputerSoftware":"1.0","LicencesAndFranchises":"1.0","CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights":"1.0","RecipesFormulaeModelsDesignsAndPrototypes":"1.0","IntangibleAssetsUnderDevelopment":"1.0","OtherIntangibleAssets":"1.0"}real[] | ∑ |
Goodwill | |
Total intangible assets and goodwill{"IntangibleAssetsOtherThanGoodwill":"1.0","Goodwill":"1.0"}real["IntangibleAssetsOtherThanGoodwill"] | ∑ |
Investment property
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Investment property completed | |
Investment property under construction or development | |
Total investment property{"InvestmentPropertyCompleted":"1.0","InvestmentPropertyUnderConstructionOrDevelopment":"1.0"}real[] | ∑ |
Investments in subsidiaries, joint ventures and associates reported in separate financial statements
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Investments in subsidiaries reported in separate financial statements | |
Investments in joint ventures reported in separate financial statements | |
Investments in associates reported in separate financial statements | |
Total investments in subsidiaries, joint ventures and associates reported in separate financial statements{"InvestmentsInSubsidiaries":"1.0","InvestmentsInJointVentures":"1.0","InvestmentsInAssociates":"1.0"}real[] | ∑ |
Investments accounted for using equity method
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Investments in associates accounted for using equity method | |
Investments in joint ventures accounted for using equity method | |
Total investments accounted for using equity method{"InvestmentsInAssociatesAccountedForUsingEquityMethod":"1.0","InvestmentsInJointVenturesAccountedForUsingEquityMethod":"1.0"}real[] | ∑ |
Trade and other non-current receivables
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Non-current trade receivables | |
Non-current receivables due from related parties | |
Non-current receivables due from associates | |
Non-current receivables due from joint ventures | |
Non-current prepayments and non-current accrued income other than non-current contract assets | |
Non-current prepayments | |
Non-current lease prepayments | |
Non-current accrued income other than non-current contract assets | |
Total non-current prepayments and non-current accrued income other than non-current contract assets{"NoncurrentPrepayments":"1.0","NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets":"1.0"}real[] | ∑ |
Non-current receivables from taxes other than income tax | |
Non-current value added tax receivables | |
Non-current receivables from sale of properties | |
Non-current receivables from rental of properties | |
Other non-current receivables | |
Total trade and other non-current receivables{"NoncurrentTradeReceivables":"1.0","NoncurrentReceivablesDueFromRelatedParties":"1.0","NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets":"1.0","NoncurrentReceivablesFromTaxesOtherThanIncomeTax":"1.0","NoncurrentReceivablesFromSaleOfProperties":"1.0","NoncurrentReceivablesFromRentalOfProperties":"1.0","OtherNoncurrentReceivables":"1.0"}real["NoncurrentPrepaymentsAndNoncurrentAccruedIncomeOtherThanNoncurrentContractAssets"] | ∑ |
Non-current prepayments and non-current accrued income including non-current contract assets
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Non-current prepayments | |
Non-current lease prepayments | |
Non-current accrued income including non-current contract assets | |
Non-current contract assets | |
Non-current accrued income other than non-current contract assets | |
Total non-current accrued income including non-current contract assets{"NoncurrentContractAssets":"1.0","NoncurrentAccruedIncomeOtherThanNoncurrentContractAssets":"1.0"}real[] | ∑ |
Total non-current prepayments and non-current accrued income including non-current contract assets{"NoncurrentPrepayments":"1.0","NoncurrentAccruedIncomeIncludingNoncurrentContractAssets":"1.0"}real["NoncurrentAccruedIncomeIncludingNoncurrentContractAssets"] | ∑ |
Miscellaneous non-current assets
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Non-current net defined benefit asset | |
Non-current restricted cash and cash equivalents | |
Non-current derivative financial assets | |
Non-current finance lease receivables | |
Non-current interest receivable | |
Non-current programming assets | |
Non-current investments other than investments accounted for using equity method | |
Long-term deposits | |
Other non-current assets | |
Trade and other current receivables
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Current trade receivables | |
Current receivables due from related parties | |
Current receivables due from associates | |
Current receivables due from joint ventures | |
Current prepayments and current accrued income other than current contract assets | |
Current prepayments | |
Current advances to suppliers | |
Current prepaid expenses | |
Total current prepayments{"CurrentAdvancesToSuppliers":"1.0","CurrentPrepaidExpenses":"1.0"}real[] | ∑ |
Current accrued income other than current contract assets | |
Total current prepayments and current accrued income other than current contract assets{"CurrentPrepayments":"1.0","CurrentAccruedIncomeOtherThanCurrentContractAssets":"1.0"}real["CurrentPrepayments"] | ∑ |
Current receivables from taxes other than income tax | |
Current value added tax receivables | |
Current receivables from sale of properties | |
Current receivables from rental of properties | |
Other current receivables | |
Total trade and other current receivables{"CurrentTradeReceivables":"1.0","TradeAndOtherCurrentReceivablesDueFromRelatedParties":"1.0","CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets":"1.0","CurrentReceivablesFromTaxesOtherThanIncomeTax":"1.0","CurrentReceivablesFromSaleOfProperties":"1.0","CurrentReceivablesFromRentalOfProperties":"1.0","OtherCurrentReceivables":"1.0"}real["CurrentPrepaymentsAndCurrentAccruedIncomeOtherThanCurrentContractAssets"] | ∑ |
Current prepayments and current accrued income including current contract assets
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Current prepayments | |
Current advances to suppliers | |
Current prepaid expenses | |
Total current prepayments{"CurrentAdvancesToSuppliers":"1.0","CurrentPrepaidExpenses":"1.0"}real[] | ∑ |
Current accrued income including current contract assets | |
Current contract assets | |
Current accrued income other than current contract assets | |
Total current accrued income including current contract assets{"CurrentContractAssets":"1.0","CurrentAccruedIncomeOtherThanCurrentContractAssets":"1.0"}real[] | ∑ |
Total current prepayments and current accrued income including current contract assets{"CurrentPrepayments":"1.0","CurrentAccruedIncomeIncludingCurrentContractAssets":"1.0"}real["CurrentPrepayments","CurrentAccruedIncomeIncludingCurrentContractAssets"] | ∑ |
Trade and other receivables
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Trade receivables | |
Receivables due from related parties | |
Receivables due from associates | |
Receivables due from joint ventures | |
Prepayments and accrued income other than contract assets | |
Prepayments | |
Accrued income other than contract assets | |
Total prepayments and accrued income other than contract assets{"Prepayments":"1.0","AccruedIncomeOtherThanContractAssets":"1.0"}real[] | ∑ |
Receivables from taxes other than income tax | |
Value added tax receivables | |
Receivables from sale of properties | |
Receivables from rental of properties | |
Other receivables | |
Total trade and other receivables{"TradeReceivables":"1.0","TradeAndOtherReceivablesDueFromRelatedParties":"1.0","PrepaymentsAndAccruedIncomeOtherThanContractAssets":"1.0","ReceivablesFromTaxesOtherThanIncomeTax":"1.0","ReceivablesFromSaleOfProperties":"1.0","ReceivablesFromRentalOfProperties":"1.0","OtherReceivables":"1.0"}real["PrepaymentsAndAccruedIncomeOtherThanContractAssets"] | ∑ |
Prepayments and accrued income including contract assets
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Prepayments | |
Accrued income including contract assets | |
Contract assets | |
Accrued income other than contract assets | |
Total accrued income including contract assets{"ContractAssets":"1.0","AccruedIncomeOtherThanContractAssets":"1.0"}real[] | ∑ |
Total prepayments and accrued income including contract assets{"Prepayments":"1.0","AccruedIncomeIncludingContractAssets":"1.0"}real["AccruedIncomeIncludingContractAssets"] | ∑ |
Categories of non-current financial assets
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Non-current financial assets at fair value through profit or loss | |
Non-current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | |
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | |
Non-current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | |
Non-current financial assets at fair value through profit or loss, classified as held for trading | |
Non-current financial assets at fair value through profit or loss, mandatorily measured at fair value | |
Total non-current financial assets at fair value through profit or loss{"NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1.0","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1.0","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1.0","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1.0"}real[] | ∑ |
Non-current financial assets available-for-sale | |
Non-current held-to-maturity investments | |
Non-current loans and receivables | |
Non-current financial assets at fair value through other comprehensive income | |
Non-current financial assets measured at fair value through other comprehensive income | |
Non-current investments in equity instruments designated at fair value through other comprehensive income | |
Total non-current financial assets at fair value through other comprehensive income{"NoncurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome":"1.0"}real[] | ∑ |
Non-current financial assets at amortised cost | |
Total non-current financial assets{"NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss":"1.0","NoncurrentFinancialAssetsAvailableforsale":"1.0","NoncurrentHeldtomaturityInvestments":"1.0","NoncurrentLoansAndReceivables":"1.0","NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1.0","NoncurrentFinancialAssetsAtAmortisedCost":"1.0"}real["NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss","NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Categories of current financial assets
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Current financial assets at fair value through profit or loss | |
Current financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | |
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | |
Current financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | |
Current financial assets at fair value through profit or loss, classified as held for trading | |
Current financial assets at fair value through profit or loss, mandatorily measured at fair value | |
Total current financial assets at fair value through profit or loss{"CurrentFinancialAssetsAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1.0","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1.0","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1.0","CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1.0"}real[] | ∑ |
Current financial assets available-for-sale | |
Current held-to-maturity investments | |
Current loans and receivables | |
Current financial assets at fair value through other comprehensive income | |
Current financial assets measured at fair value through other comprehensive income | |
Current investments in equity instruments designated at fair value through other comprehensive income | |
Total current financial assets at fair value through other comprehensive income{"CurrentFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome":"1.0"}real[] | ∑ |
Current financial assets at amortised cost | |
Total current financial assets{"CurrentFinancialAssetsAtFairValueThroughProfitOrLoss":"1.0","CurrentFinancialAssetsAvailableforsale":"1.0","CurrentHeldtomaturityInvestments":"1.0","CurrentLoansAndReceivables":"1.0","CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1.0","CurrentFinancialAssetsAtAmortisedCost":"1.0"}real["CurrentFinancialAssetsAtFairValueThroughProfitOrLoss","CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Categories of financial assets
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Financial assets at fair value through profit or loss | |
Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently | |
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for repurchase of own financial liabilities | |
Financial assets at fair value through profit or loss, measured as such in accordance with exemption for reacquisition of own equity instruments | |
Financial assets at fair value through profit or loss, classified as held for trading | |
Financial assets at fair value through profit or loss, mandatorily measured at fair value | |
Total financial assets at fair value through profit or loss{"FinancialAssetsAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1.0","FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1.0","FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1.0","FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1.0"}real[] | ∑ |
Financial assets available-for-sale | |
Held-to-maturity investments | |
Loans and receivables | |
Financial assets at fair value through other comprehensive income | |
Financial assets measured at fair value through other comprehensive income | |
Investments in equity instruments designated at fair value through other comprehensive income | |
Total financial assets at fair value through other comprehensive income{"FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0"}real[] | ∑ |
Financial assets at amortised cost | |
Total financial assets{"FinancialAssetsAtFairValueThroughProfitOrLoss":"1.0","FinancialAssetsAvailableforsale":"1.0","HeldtomaturityInvestments":"1.0","LoansAndReceivables":"1.0","FinancialAssetsAtAmortisedCost":"1.0","FinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1.0"}real["FinancialAssetsAtFairValueThroughProfitOrLoss","FinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Classes of current inventories
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Current raw materials and current production supplies | |
Current raw materials | |
Current production supplies | |
Total current raw materials and current production supplies{"RawMaterials":"1.0","ProductionSupplies":"1.0"}real[] | ∑ |
Current merchandise | |
Current food and beverage | |
Current agricultural produce | |
Current work in progress | |
Current finished goods | |
Current packaging and storage materials | |
Current spare parts | |
Current fuel | |
Property intended for sale in ordinary course of business | |
Current inventories in transit | |
Other current inventories | |
Total current inventories{"CurrentRawMaterialsAndCurrentProductionSupplies":"1.0","Merchandise":"1.0","CurrentFoodAndBeverage":"1.0","CurrentAgriculturalProduce":"1.0","WorkInProgress":"1.0","FinishedGoods":"1.0","CurrentPackagingAndStorageMaterials":"1.0","SpareParts":"1.0","CurrentFuel":"1.0","PropertyIntendedForSaleInOrdinaryCourseOfBusiness":"1.0","CurrentInventoriesInTransit":"1.0","OtherInventories":"1.0"}real["CurrentRawMaterialsAndCurrentProductionSupplies"] | ∑ |
Classes of current inventories, alternative
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Current inventories held for sale | |
Current materials and supplies to be consumed in production process or rendering services | |
Current work in progress | |
Total current inventories{"CurrentInventoriesHeldForSale":"1.0","WorkInProgress":"1.0","CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices":"1.0"}real[] | ∑ |
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Non-current ore stockpiles | |
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Current ore stockpiles | |
Current crude oil | |
Current petroleum and petrochemical products | |
Current natural gas | |
Cash and cash equivalents
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Cash | |
Cash on hand | |
Balances with banks | |
Total cash{"CashOnHand":"1.0","BalancesWithBanks":"1.0"}real[] | ∑ |
Cash equivalents | |
Short-term deposits, classified as cash equivalents | |
Short-term investments, classified as cash equivalents | |
Other banking arrangements, classified as cash equivalents | |
Total cash equivalents{"ShorttermDepositsClassifiedAsCashEquivalents":"1.0","ShorttermInvestmentsClassifiedAsCashEquivalents":"1.0","BankingArrangementsClassifiedAsCashEquivalents":"1.0"}real[] | ∑ |
Other cash and cash equivalents | |
Total cash and cash equivalents{"Cash":"1.0","CashEquivalents":"1.0","OtherCashAndCashEquivalents":"1.0"}real["Cash","CashEquivalents"] | ∑ |
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
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Non-current assets or disposal groups classified as held for sale | |
Non-current assets or disposal groups classified as held for distribution to owners | |
Total non-current assets or disposal groups classified as held for sale or as held for distribution to owners{"NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale":"1.0","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners":"1.0"}real[] | ∑ |
Miscellaneous current assets
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Current net defined benefit asset | |
Current restricted cash and cash equivalents | |
Current derivative financial assets | |
Current finance lease receivables | |
Current interest receivable | |
Current programming assets | |
Current investments | |
Short-term deposits, not classified as cash equivalents | |
Current prepayments and other current assets | |
Other current assets | |
Miscellaneous assets
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Net defined benefit asset | |
Restricted cash and cash equivalents | |
Derivative financial assets | |
Derivative financial assets held for trading | |
Derivative financial assets held for hedging | |
Finance lease receivables | |
Interest receivable | |
Programming assets | |
Investments other than investments accounted for using equity method | |
Equity instruments held | |
Debt instruments held | |
Bank debt instruments held | |
Corporate debt instruments held | |
Government debt instruments held | |
Asset-backed debt instruments held | |
Other debt instruments held | |
Total debt instruments held{"BankDebtInstrumentsHeld":"1.0","CorporateDebtInstrumentsHeld":"1.0","GovernmentDebtInstrumentsHeld":"1.0","AssetbackedDebtInstrumentsHeld":"1.0","OtherDebtInstrumentsHeld":"1.0"}real[] | ∑ |
Loans and advances to banks | |
Loans and advances to customers | |
Loans to corporate entities | |
Loans to consumers | |
Loans to government | |
Cash and bank balances at central banks | |
Mandatory reserve deposits at central banks | |
Bank balances at central banks other than mandatory reserve deposits | |
Bank acceptance assets | |
Reverse repurchase agreements and cash collateral on securities borrowed | |
Investments for risk of policyholders | |
Items in course of collection from other banks | |
Other assets | |
Classes of other provisions
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Warranty provision | |
Non-current warranty provision | |
Current warranty provision | |
Total warranty provision{"LongtermWarrantyProvision":"1.0","ShorttermWarrantyProvision":"1.0"}real[] | ∑ |
Restructuring provision | |
Non-current restructuring provision | |
Current restructuring provision | |
Total restructuring provision{"LongtermRestructuringProvision":"1.0","ShorttermRestructuringProvision":"1.0"}real[] | ∑ |
Legal proceedings provision | |
Non-current legal proceedings provision | |
Current legal proceedings provision | |
Total legal proceedings provision{"LongtermLegalProceedingsProvision":"1.0","ShorttermLegalProceedingsProvision":"1.0"}real[] | ∑ |
Refunds provision | |
Non-current refunds provision | |
Current refunds provision | |
Total refunds provision{"NoncurrentRefundsProvision":"1.0","CurrentRefundsProvision":"1.0"}real[] | ∑ |
Onerous contracts provision | |
Non-current onerous contracts provision | |
Current onerous contracts provision | |
Total onerous contracts provision{"LongtermOnerousContractsProvision":"1.0","ShorttermOnerousContractsProvision":"1.0"}real[] | ∑ |
Provision for decommissioning, restoration and rehabilitation costs | |
Non-current provision for decommissioning, restoration and rehabilitation costs | |
Current provision for decommissioning, restoration and rehabilitation costs | |
Total provision for decommissioning, restoration and rehabilitation costs{"LongtermProvisionForDecommissioningRestorationAndRehabilitationCosts":"1.0","ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts":"1.0"}real[] | ∑ |
Miscellaneous other provisions | |
Non-current miscellaneous other provisions | |
Current miscellaneous other provisions | |
Total miscellaneous other provisions{"LongtermMiscellaneousOtherProvisions":"1.0","ShorttermMiscellaneousOtherProvisions":"1.0"}real[] | ∑ |
Other provisions | |
Other non-current provisions | |
Other current provisions | |
Total other provisions{"OtherLongtermProvisions":"1.0","OtherShorttermProvisions":"1.0"}real[] | ∑ |
Borrowings
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Current borrowings and current portion of non-current borrowings | |
Current borrowings | |
Current portion of non-current borrowings | |
Total current borrowings and current portion of non-current borrowings{"ShorttermBorrowings":"1.0","CurrentPortionOfLongtermBorrowings":"1.0"}real[] | ∑ |
Non-current portion of non-current borrowings | |
Total borrowings{"LongtermBorrowings":"1.0","CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings":"1.0"}real["CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings"] | ∑ |
Non-current portion of non-current borrowings, by type
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Non-current portion of non-current loans received | |
Non-current portion of non-current secured bank loans received | |
Non-current portion of non-current unsecured bank loans received | |
Non-current portion of non-current bonds issued | |
Non-current portion of non-current notes and debentures issued | |
Non-current portion of non-current commercial papers issued | |
Non-current portion of other non-current borrowings | |
Total non-current portion of non-current borrowings{"NoncurrentPortionOfNoncurrentLoansReceived":"1.0","NoncurrentPortionOfNoncurrentBondsIssued":"1.0","NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued":"1.0","NoncurrentPortionOfNoncurrentCommercialPapersIssued":"1.0","NoncurrentPortionOfOtherNoncurrentBorrowings":"1.0"}real[] | ∑ |
Current borrowings and current portion of non-current borrowings, by type
| 31.12.2023 |
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Current loans received and current portion of non-current loans received | |
Current secured bank loans received and current portion of non-current secured bank loans received | |
Current unsecured bank loans received and current portion of non-current unsecured bank loans received | |
Current bonds issued and current portion of non-current bonds issued | |
Current notes and debentures issued and current portion of non-current notes and debentures issued | |
Current commercial papers issued and current portion of non-current commercial papers issued | |
Other current borrowings and current portion of other non-current borrowings | |
Total current borrowings and current portion of non-current borrowings{"CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived":"1.0","CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued":"1.0","CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued":"1.0","CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued":"1.0","OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings":"1.0"}real[] | ∑ |
Borrowings, by type
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Loans received | |
Secured bank loans received | |
Unsecured bank loans received | |
Bonds issued | |
Notes and debentures issued | |
Commercial papers issued | |
Other borrowings | |
Total borrowings{"LoansReceived":"1.0","BondsIssued":"1.0","NotesAndDebenturesIssued":"1.0","CommercialPapersIssued":"1.0","OtherBorrowings":"1.0"}real[] | ∑ |
Trade and other non-current payables
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Non-current trade payables | |
Non-current payables for purchase of energy | |
Non-current payables to related parties | |
Non-current payables for purchase of non-current assets | |
Non-current accruals and non-current deferred income including non-current contract liabilities | |
Non-current deferred income including non-current contract liabilities | |
Non-current contract liabilities | |
Non-current advances received, representing non-current contract liabilities for performance obligations satisfied at point in time | |
Non-current contract liabilities for performance obligations satisfied over time | |
Total non-current contract liabilities{"NoncurrentAdvances":"1.0","NoncurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime":"1.0"}real[] | ∑ |
Non-current deferred income other than non-current contract liabilities | |
Rent deferred income classified as non-current | |
Non-current government grants | |
Total non-current deferred income including non-current contract liabilities{"NoncurrentContractLiabilities":"1.0","NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities":"1.0"}real["NoncurrentContractLiabilities"] | ∑ |
Accruals classified as non-current | |
Total non-current accruals and non-current deferred income including non-current contract liabilities{"NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities":"1.0","AccrualsClassifiedAsNoncurrent":"1.0"}real["NoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities"] | ∑ |
Non-current payables on social security and taxes other than income tax | |
Non-current value added tax payables | |
Non-current excise tax payables | |
Non-current retention payables | |
Other non-current payables | |
Total trade and other non-current payables{"NoncurrentPayablesToTradeSuppliers":"1.0","NoncurrentPayablesToRelatedParties":"1.0","NoncurrentPayablesForPurchaseOfNoncurrentAssets":"1.0","NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities":"1.0","NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1.0","NoncurrentRetentionPayables":"1.0","OtherNoncurrentPayables":"1.0"}real["NoncurrentAccrualsAndNoncurrentDeferredIncomeIncludingNoncurrentContractLiabilities"] | ∑ |
Trade and other current payables
| 31.12.2023 |
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Current trade payables | |
Current payables for purchase of energy | |
Current payables to related parties | |
Current payables for purchase of non-current assets | |
Current accruals and current deferred income including current contract liabilities | |
Current deferred income including current contract liabilities | |
Current contract liabilities | |
Current advances received, representing current contract liabilities for performance obligations satisfied at point in time | |
Current contract liabilities for performance obligations satisfied over time | |
Total current contract liabilities{"CurrentAdvances":"1.0","CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime":"1.0"}real[] | ∑ |
Current deferred income other than current contract liabilities | |
Rent deferred income classified as current | |
Current government grants | |
Total current deferred income including current contract liabilities{"CurrentContractLiabilities":"1.0","CurrentDeferredIncomeOtherThanCurrentContractLiabilities":"1.0"}real["CurrentContractLiabilities"] | ∑ |
Accruals classified as current | |
Short-term employee benefits accruals | |
Total current accruals and current deferred income including current contract liabilities{"CurrentDeferredIncomeIncludingCurrentContractLiabilities":"1.0","AccrualsClassifiedAsCurrent":"1.0"}real["CurrentDeferredIncomeIncludingCurrentContractLiabilities"] | ∑ |
Current payables on social security and taxes other than income tax | |
Current value added tax payables | |
Current excise tax payables | |
Current retention payables | |
Other current payables | |
Total trade and other current payables{"TradeAndOtherCurrentPayablesToTradeSuppliers":"1.0","TradeAndOtherCurrentPayablesToRelatedParties":"1.0","CurrentPayablesForPurchaseOfNoncurrentAssets":"1.0","CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities":"1.0","CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1.0","CurrentRetentionPayables":"1.0","OtherCurrentPayables":"1.0"}real["CurrentAccrualsAndCurrentDeferredIncomeIncludingCurrentContractLiabilities"] | ∑ |
Trade and other payables
| 31.12.2023 |
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Trade payables | |
Payables for purchase of energy | |
Payables to related parties | |
Payables for purchase of non-current assets | |
Accruals and deferred income including contract liabilities | |
Deferred income including contract liabilities | |
Contract liabilities | |
Advances received, representing contract liabilities for performance obligations satisfied at point in time | |
Contract liabilities for performance obligations satisfied over time | |
Total contract liabilities{"Advances":"1.0","ContractLiabilitiesForPerformanceObligationsSatisfiedOverTime":"1.0"}real[] | ∑ |
Deferred income other than contract liabilities | |
Rent deferred income | |
Government grants | |
Total deferred income including contract liabilities{"ContractLiabilities":"1.0","DeferredIncomeOtherThanContractLiabilities":"1.0"}real["ContractLiabilities"] | ∑ |
Accruals | |
Total accruals and deferred income including contract liabilities{"DeferredIncomeIncludingContractLiabilities":"1.0","Accruals":"1.0"}real["DeferredIncomeIncludingContractLiabilities"] | ∑ |
Payables on social security and taxes other than income tax | |
Value added tax payables | |
Excise tax payables | |
Retention payables | |
Other payables | |
Total trade and other payables{"TradeAndOtherPayablesToTradeSuppliers":"1.0","TradeAndOtherPayablesToRelatedParties":"1.0","PayablesForPurchaseOfNoncurrentAssets":"1.0","AccrualsAndDeferredIncomeIncludingContractLiabilities":"1.0","PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1.0","RetentionPayables":"1.0","OtherPayables":"1.0"}real["AccrualsAndDeferredIncomeIncludingContractLiabilities"] | ∑ |
Categories of non-current financial liabilities
| 31.12.2023 |
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Non-current financial liabilities at fair value through profit or loss | |
Non-current financial liabilities at fair value through profit or loss, classified as held for trading | |
Non-current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
Total non-current financial liabilities at fair value through profit or loss{"NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1.0"}real[] | ∑ |
Non-current financial liabilities at amortised cost | |
Total non-current financial liabilities{"NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1.0","NoncurrentFinancialLiabilitiesAtAmortisedCost":"1.0"}real["NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
Categories of current financial liabilities
| 31.12.2023 |
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Current financial liabilities at fair value through profit or loss | |
Current financial liabilities at fair value through profit or loss, classified as held for trading | |
Current financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
Total current financial liabilities at fair value through profit or loss{"CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1.0"}real[] | ∑ |
Current financial liabilities at amortised cost | |
Total current financial liabilities{"CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1.0","CurrentFinancialLiabilitiesAtAmortisedCost":"1.0"}real["CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
Categories of financial liabilities
| 31.12.2023 |
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Financial liabilities at fair value through profit or loss | |
Financial liabilities at fair value through profit or loss that meet definition of held for trading | |
Financial liabilities at fair value through profit or loss, designated upon initial recognition or subsequently | |
Total financial liabilities at fair value through profit or loss{"FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1.0","FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1.0"}real[] | ∑ |
Financial liabilities at amortised cost | |
Total financial liabilities{"FinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1.0","FinancialLiabilitiesAtAmortisedCost":"1.0"}real["FinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
| 31.12.2023 |
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Miscellaneous non-current liabilities | |
Non-current net defined benefit liability | |
Non-current derivative financial liabilities | |
Non-current dividend payables | |
Non-current interest payable | |
Non-current deposits from customers | |
Non-current debt instruments issued | |
Non-current warrant liability | |
Other non-current liabilities | |
Miscellaneous current liabilities | |
Current net defined benefit liability | |
Current derivative financial liabilities | |
Current dividend payables | |
Current interest payable | |
Current deposits from customers | |
Current debt instruments issued | |
Current accrued expenses and other current liabilities | |
Current warrant liability | |
Other current liabilities | |
Miscellaneous liabilities
| 31.12.2023 |
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Net defined benefit liability | |
Derivative financial liabilities | |
Derivative financial liabilities held for trading | |
Derivative financial liabilities held for hedging | |
Dividend payables | |
Interest payable | |
Deposits from banks | |
Deposits from customers | |
Balances on term deposits from customers | |
Balances on demand deposits from customers | |
Balances on current accounts from customers | |
Balances on other deposits from customers | |
Total deposits from customers{"BalancesOnTermDepositsFromCustomers":"1.0","BalancesOnDemandDepositsFromCustomers":"1.0","BalancesOnCurrentAccountsFromCustomers":"1.0","BalancesOnOtherDepositsFromCustomers":"1.0"}real[] | ∑ |
Liabilities due to central banks | |
Subordinated liabilities | |
Dated subordinated liabilities | |
Undated subordinated liabilities | |
Total subordinated liabilities{"DatedSubordinatedLiabilities":"1.0","UndatedSubordinatedLiabilities":"1.0"}real[] | ∑ |
Debt instruments issued | |
Bank acceptance liabilities | |
Repurchase agreements and cash collateral on securities lent | |
Investment contracts liabilities | |
Items in course of transmission to other banks | |
Warrant liability | |
Other liabilities | |
Issued capital
| 31.12.2023 |
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Issued capital, ordinary shares | |
Issued capital, preference shares | |
Total issued capital{"IssuedCapitalOrdinaryShares":"1.0","IssuedCapitalPreferenceShares":"1.0"}real[] | ∑ |
Retained earnings
| 31.12.2023 |
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Retained earnings, profit (loss) for reporting period | |
Retained earnings, excluding profit (loss) for reporting period | |
Total retained earnings{"RetainedEarningsProfitLossForReportingPeriod":"1.0","RetainedEarningsExcludingProfitLossForReportingPeriod":"1.0"}real[] | ∑ |
Accumulated other comprehensive income
| 31.12.2023 |
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Revaluation surplus | |
Reserve of exchange differences on translation | |
Reserve of cash flow hedges | |
Reserve of gains and losses on hedging instruments that hedge investments in equity instruments | |
Reserve of change in value of time value of options | |
Reserve of change in value of forward elements of forward contracts | |
Reserve of change in value of foreign currency basis spreads | |
Reserve of gains and losses on financial assets measured at fair value through other comprehensive income | |
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss | |
Reserve of insurance finance income (expenses) from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss | |
Reserve of finance income (expenses) from reinsurance contracts held excluded from profit or loss | |
Reserve of gains and losses on remeasuring available-for-sale financial assets | |
Reserve of remeasurements of defined benefit plans | |
Amount recognised in other comprehensive income and accumulated in equity relating to non-current assets or disposal groups held for sale | |
Reserve of gains and losses from investments in equity instruments | |
Reserve of change in fair value of financial liability attributable to change in credit risk of liability | |
Total accumulated other comprehensive income{"RevaluationSurplus":"1.0","ReserveOfExchangeDifferencesOnTranslation":"1.0","ReserveOfCashFlowHedges":"1.0","ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments":"1.0","ReserveOfChangeInValueOfTimeValueOfOptions":"1.0","ReserveOfChangeInValueOfForwardElementsOfForwardContracts":"1.0","ReserveOfChangeInValueOfForeignCurrencyBasisSpreads":"1.0","ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1.0","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss":"1.0","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss":"1.0","ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss":"1.0","ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets":"1.0","ReserveOfRemeasurementsOfDefinedBenefitPlans":"1.0","AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale":"1.0","ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments":"1.0","ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability":"1.0"}real[] | ∑ |
Miscellaneous equity
| 31.12.2023 |
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Reserve of share-based payments | |
Reserve of equity component of convertible instruments | |
Capital redemption reserve | |
Merger reserve | |
Statutory reserve | |
Capital reserve | |
Additional paid-in capital | |
Warrant reserve | |
Net assets (liabilities)
| 31.12.2023 |
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Assets | |
Liabilities | |
Assets (liabilities){"Assets":"1.0","Liabilities":"-1.0"}real[] | ∑ |
Net current assets (liabilities)
| 31.12.2023 |
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Current assets | |
Current liabilities | |
Current assets (liabilities){"CurrentAssets":"1.0","CurrentLiabilities":"-1.0"}real[] | ∑ |
Assets less current liabilities
| 31.12.2023 |
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Assets | |
Current liabilities | |
Assets less current liabilities{"Assets":"1.0","CurrentLiabilities":"-1.0"}real[] | ∑ |