IFRS Disclosure Guide
12. Notes - Subclassifications of assets, liabilities and equities
Subclassifications of assets, liabilities and equities
Property, plant and equipment
| | 31.12.2021 |
|---|
| Land and buildings | |
| Land | |
| Buildings | |
| Total land and buildings{"Land":"1","Buildings":"1"}real[] | ∑ |
| Machinery | |
| Vehicles | |
| Ships | |
| Aircraft | |
| Motor vehicles | |
| Total vehicles{"Ships":"1","Aircraft":"1","MotorVehicles":"1"}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","Machinery":"1","Vehicles":"1","FixturesAndFittings":"1","OfficeEquipment":"1","BearerPlants":"1","TangibleExplorationAndEvaluationAssets":"1","MiningAssets":"1","OilAndGasAssets":"1","ConstructionInProgress":"1","OwneroccupiedPropertyMeasuredUsingInvestmentPropertyFairValueModel":"1","OtherPropertyPlantAndEquipment":"1"}real["LandAndBuildings","Vehicles"] | ∑ |
Intangible assets and goodwill
| | 31.12.2021 |
|---|
| 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","IntangibleExplorationAndEvaluationAssets":"1","MastheadsAndPublishingTitles":"1","ComputerSoftware":"1","LicencesAndFranchises":"1","CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights":"1","RecipesFormulaeModelsDesignsAndPrototypes":"1","IntangibleAssetsUnderDevelopment":"1","OtherIntangibleAssets":"1"}real[] | ∑ |
| Goodwill | |
| Total intangible assets and goodwill{"IntangibleAssetsOtherThanGoodwill":"1","Goodwill":"1"}real["IntangibleAssetsOtherThanGoodwill"] | ∑ |
Investment property
| | 31.12.2021 |
|---|
| Investment property completed | |
| Investment property under construction or development | |
| Total investment property{"InvestmentPropertyCompleted":"1","InvestmentPropertyUnderConstructionOrDevelopment":"1"}real[] | ∑ |
Investments in subsidiaries, joint ventures and associates
| | 31.12.2021 |
|---|
| Investments in subsidiaries | |
| Investments in joint ventures | |
| Investments in associates | |
| Total investments in subsidiaries, joint ventures and associates{"InvestmentsInSubsidiaries":"1","InvestmentsInJointVentures":"1","InvestmentsInAssociates":"1"}real[] | ∑ |
Investments accounted for using equity method
| | 31.12.2021 |
|---|
| 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","InvestmentsInJointVenturesAccountedForUsingEquityMethod":"1"}real[] | ∑ |
Trade and other non-current receivables
| | 31.12.2021 |
|---|
| 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 | |
| Non-current prepayments | |
| Non-current lease prepayments | |
| Non-current accrued income | |
| Total non-current prepayments and non-current accrued income{"NoncurrentPrepayments":"1","NoncurrentAccruedIncome":"1"}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","NoncurrentReceivablesDueFromRelatedParties":"1","NoncurrentPrepaymentsAndNoncurrentAccruedIncome":"1","NoncurrentReceivablesFromTaxesOtherThanIncomeTax":"1","NoncurrentReceivablesFromSaleOfProperties":"1","NoncurrentReceivablesFromRentalOfProperties":"1","OtherNoncurrentReceivables":"1"}real["NoncurrentPrepaymentsAndNoncurrentAccruedIncome"] | ∑ |
Miscellaneous non-current assets
| | 31.12.2021 |
|---|
| 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
| | 31.12.2021 |
|---|
| 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 | |
| Current prepayments | |
| Current advances to suppliers | |
| Current prepaid expenses | |
| Total current prepayments{"CurrentAdvancesToSuppliers":"1","CurrentPrepaidExpenses":"1"}real[] | ∑ |
| Current accrued income | |
| Total current prepayments and current accrued income{"CurrentPrepayments":"1","CurrentAccruedIncome":"1"}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","TradeAndOtherCurrentReceivablesDueFromRelatedParties":"1","CurrentPrepaymentsAndCurrentAccruedIncome":"1","CurrentReceivablesFromTaxesOtherThanIncomeTax":"1","CurrentReceivablesFromSaleOfProperties":"1","CurrentReceivablesFromRentalOfProperties":"1","OtherCurrentReceivables":"1"}real["CurrentPrepaymentsAndCurrentAccruedIncome"] | ∑ |
Trade and other receivables
| | 31.12.2021 |
|---|
| Trade receivables | |
| Receivables due from related parties | |
| Receivables due from associates | |
| Receivables due from joint ventures | |
| Prepayments and accrued income | |
| Prepayments | |
| Accrued income | |
| Total prepayments and accrued income{"Prepayments":"1","AccruedIncome":"1"}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","TradeAndOtherReceivablesDueFromRelatedParties":"1","PrepaymentsAndAccruedIncome":"1","ReceivablesFromTaxesOtherThanIncomeTax":"1","ReceivablesFromSaleOfProperties":"1","ReceivablesFromRentalOfProperties":"1","OtherReceivables":"1"}real["PrepaymentsAndAccruedIncome"] | ∑ |
Categories of non-current financial assets
| | 31.12.2021 |
|---|
| 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","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1","NoncurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1"}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","NoncurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome":"1"}real[] | ∑ |
| Non-current financial assets at amortised cost | |
| Total non-current financial assets{"NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss":"1","NoncurrentFinancialAssetsAvailableforsale":"1","NoncurrentHeldtomaturityInvestments":"1","NoncurrentLoansAndReceivables":"1","NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1","NoncurrentFinancialAssetsAtAmortisedCost":"1"}real["NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss","NoncurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Categories of current financial assets
| | 31.12.2021 |
|---|
| 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","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1","CurrentFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1","CurrentFinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1"}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","CurrentInvestmentsInEquityInstrumentsDesignatedAtFairValueThroughOtherComprehensiveIncome":"1"}real[] | ∑ |
| Current financial assets at amortised cost | |
| Total current financial assets{"CurrentFinancialAssetsAtFairValueThroughProfitOrLoss":"1","CurrentFinancialAssetsAvailableforsale":"1","CurrentHeldtomaturityInvestments":"1","CurrentLoansAndReceivables":"1","CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1","CurrentFinancialAssetsAtAmortisedCost":"1"}real["CurrentFinancialAssetsAtFairValueThroughProfitOrLoss","CurrentFinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Categories of financial assets
| | 31.12.2021 |
|---|
| 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","FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities":"1","FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForReacquisitionOfOwnEquityInstruments":"1","FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading":"1","FinancialAssetsAtFairValueThroughProfitOrLossMandatorilyMeasuredAtFairValue":"1"}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","FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1"}real[] | ∑ |
| Financial assets at amortised cost | |
| Total financial assets{"FinancialAssetsAtFairValueThroughProfitOrLoss":"1","FinancialAssetsAvailableforsale":"1","HeldtomaturityInvestments":"1","LoansAndReceivables":"1","FinancialAssetsAtAmortisedCost":"1","FinancialAssetsAtFairValueThroughOtherComprehensiveIncome":"1"}real["FinancialAssetsAtFairValueThroughProfitOrLoss","FinancialAssetsAtFairValueThroughOtherComprehensiveIncome"] | ∑ |
Classes of current inventories
| | 31.12.2021 |
|---|
| Current raw materials and current production supplies | |
| Current raw materials | |
| Current production supplies | |
| Total current raw materials and current production supplies{"RawMaterials":"1","ProductionSupplies":"1"}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","Merchandise":"1","CurrentFoodAndBeverage":"1","CurrentAgriculturalProduce":"1","WorkInProgress":"1","FinishedGoods":"1","CurrentPackagingAndStorageMaterials":"1","SpareParts":"1","CurrentFuel":"1","PropertyIntendedForSaleInOrdinaryCourseOfBusiness":"1","CurrentInventoriesInTransit":"1","OtherInventories":"1"}real["CurrentRawMaterialsAndCurrentProductionSupplies"] | ∑ |
Classes of current inventories, alternative
| | 31.12.2021 |
|---|
| 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","WorkInProgress":"1","CurrentMaterialsAndSuppliesToBeConsumedInProductionProcessOrRenderingServices":"1"}real[] | ∑ |
| | 31.12.2021 |
|---|
| |
| Non-current ore stockpiles | |
| |
| Current ore stockpiles | |
| Current crude oil | |
| Current petroleum and petrochemical products | |
| Current natural gas | |
Cash and cash equivalents
| | 31.12.2021 |
|---|
| Cash | |
| Cash on hand | |
| Balances with banks | |
| Total cash{"CashOnHand":"1","BalancesWithBanks":"1"}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","ShorttermInvestmentsClassifiedAsCashEquivalents":"1","BankingArrangementsClassifiedAsCashEquivalents":"1"}real[] | ∑ |
| Other cash and cash equivalents | |
| Total cash and cash equivalents{"Cash":"1","CashEquivalents":"1","OtherCashAndCashEquivalents":"1"}real["Cash","CashEquivalents"] | ∑ |
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
| | 31.12.2021 |
|---|
| 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","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwners":"1"}real[] | ∑ |
Miscellaneous current assets
| | 31.12.2021 |
|---|
| 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
| | 31.12.2021 |
|---|
| 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","CorporateDebtInstrumentsHeld":"1","GovernmentDebtInstrumentsHeld":"1","AssetbackedDebtInstrumentsHeld":"1","OtherDebtInstrumentsHeld":"1"}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
| | 31.12.2021 |
|---|
| Warranty provision | |
| Non-current warranty provision | |
| Current warranty provision | |
| Total warranty provision{"LongtermWarrantyProvision":"1","ShorttermWarrantyProvision":"1"}real[] | ∑ |
| Restructuring provision | |
| Non-current restructuring provision | |
| Current restructuring provision | |
| Total restructuring provision{"LongtermRestructuringProvision":"1","ShorttermRestructuringProvision":"1"}real[] | ∑ |
| Legal proceedings provision | |
| Non-current legal proceedings provision | |
| Current legal proceedings provision | |
| Total legal proceedings provision{"LongtermLegalProceedingsProvision":"1","ShorttermLegalProceedingsProvision":"1"}real[] | ∑ |
| Refunds provision | |
| Non-current refunds provision | |
| Current refunds provision | |
| Total refunds provision{"NoncurrentRefundsProvision":"1","CurrentRefundsProvision":"1"}real[] | ∑ |
| Onerous contracts provision | |
| Non-current onerous contracts provision | |
| Current onerous contracts provision | |
| Total onerous contracts provision{"LongtermOnerousContractsProvision":"1","ShorttermOnerousContractsProvision":"1"}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","ShorttermProvisionForDecommissioningRestorationAndRehabilitationCosts":"1"}real[] | ∑ |
| Miscellaneous other provisions | |
| Non-current miscellaneous other provisions | |
| Current miscellaneous other provisions | |
| Total miscellaneous other provisions{"LongtermMiscellaneousOtherProvisions":"1","ShorttermMiscellaneousOtherProvisions":"1"}real[] | ∑ |
| Other provisions | |
| Other non-current provisions | |
| Other current provisions | |
| Total other provisions{"OtherLongtermProvisions":"1","OtherShorttermProvisions":"1"}real[] | ∑ |
Borrowings
| | 31.12.2021 |
|---|
| 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","CurrentPortionOfLongtermBorrowings":"1"}real[] | ∑ |
| Non-current portion of non-current borrowings | |
| Total borrowings{"LongtermBorrowings":"1","CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings":"1"}real["CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings"] | ∑ |
Non-current portion of non-current borrowings, by type
| | 31.12.2021 |
|---|
| 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","NoncurrentPortionOfNoncurrentBondsIssued":"1","NoncurrentPortionOfNoncurrentNotesAndDebenturesIssued":"1","NoncurrentPortionOfNoncurrentCommercialPapersIssued":"1","NoncurrentPortionOfOtherNoncurrentBorrowings":"1"}real[] | ∑ |
Current borrowings and current portion of non-current borrowings, by type
| | 31.12.2021 |
|---|
| 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","CurrentBondsIssuedAndCurrentPortionOfNoncurrentBondsIssued":"1","CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued":"1","CurrentCommercialPapersIssuedAndCurrentPortionOfNoncurrentCommercialPapersIssued":"1","OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings":"1"}real[] | ∑ |
Borrowings, by type
| | 31.12.2021 |
|---|
| 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","BondsIssued":"1","NotesAndDebenturesIssued":"1","CommercialPapersIssued":"1","OtherBorrowings":"1"}real[] | ∑ |
Trade and other non-current payables
| | 31.12.2021 |
|---|
| 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 | |
| Accruals and deferred income classified as non-current | |
| Deferred income classified as non-current | |
| Rent deferred income classified as non-current | |
| Accruals classified as non-current | |
| Total accruals and deferred income classified as non-current{"DeferredIncomeClassifiedAsNoncurrent":"1","AccrualsClassifiedAsNoncurrent":"1"}real[] | ∑ |
| 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","NoncurrentPayablesToRelatedParties":"1","NoncurrentPayablesForPurchaseOfNoncurrentAssets":"1","AccrualsAndDeferredIncomeClassifiedAsNoncurrent":"1","NoncurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1","NoncurrentRetentionPayables":"1","OtherNoncurrentPayables":"1"}real["AccrualsAndDeferredIncomeClassifiedAsNoncurrent"] | ∑ |
Trade and other current payables
| | 31.12.2021 |
|---|
| Current trade payables | |
| Current payables for purchase of energy | |
| Current payables to related parties | |
| Current payables for purchase of non-current assets | |
| Accruals and deferred income classified as current | |
| Deferred income classified as current | |
| Rent deferred income classified as current | |
| Accruals classified as current | |
| Short-term employee benefits accruals | |
| Total accruals and deferred income classified as current{"DeferredIncomeClassifiedAsCurrent":"1","AccrualsClassifiedAsCurrent":"1"}real[] | ∑ |
| 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","TradeAndOtherCurrentPayablesToRelatedParties":"1","CurrentPayablesForPurchaseOfNoncurrentAssets":"1","AccrualsAndDeferredIncomeClassifiedAsCurrent":"1","CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1","CurrentRetentionPayables":"1","OtherCurrentPayables":"1"}real["AccrualsAndDeferredIncomeClassifiedAsCurrent"] | ∑ |
Trade and other payables
| | 31.12.2021 |
|---|
| Trade payables | |
| Payables for purchase of energy | |
| Payables to related parties | |
| Payables for purchase of non-current assets | |
| Accruals and deferred income | |
| Deferred income | |
| Rent deferred income | |
| Accruals | |
| Total accruals and deferred income{"DeferredIncome":"1","Accruals":"1"}real[] | ∑ |
| 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","TradeAndOtherPayablesToRelatedParties":"1","PayablesForPurchaseOfNoncurrentAssets":"1","AccrualsAndDeferredIncome":"1","PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax":"1","RetentionPayables":"1","OtherPayables":"1"}real["AccrualsAndDeferredIncome"] | ∑ |
Categories of non-current financial liabilities
| | 31.12.2021 |
|---|
| 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","NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1"}real[] | ∑ |
| Non-current financial liabilities at amortised cost | |
| Total non-current financial liabilities{"NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1","NoncurrentFinancialLiabilitiesAtAmortisedCost":"1"}real["NoncurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
Categories of current financial liabilities
| | 31.12.2021 |
|---|
| 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","CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognition":"1"}real[] | ∑ |
| Current financial liabilities at amortised cost | |
| Total current financial liabilities{"CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1","CurrentFinancialLiabilitiesAtAmortisedCost":"1"}real["CurrentFinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
Categories of financial liabilities
| | 31.12.2021 |
|---|
| 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","FinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedAsUponInitialRecognition":"1"}real[] | ∑ |
| Financial liabilities at amortised cost | |
| Total financial liabilities{"FinancialLiabilitiesAtFairValueThroughProfitOrLoss":"1","FinancialLiabilitiesAtAmortisedCost":"1"}real["FinancialLiabilitiesAtFairValueThroughProfitOrLoss"] | ∑ |
| | 31.12.2021 |
|---|
| Miscellaneous non-current liabilities | |
| Non-current net defined benefit liability | |
| Non-current derivative financial liabilities | |
| Non-current government grants | |
| Non-current advances received | |
| Non-current dividend payables | |
| Non-current interest payable | |
| Non-current deposits from customers | |
| Non-current debt instruments issued | |
| Other non-current liabilities | |
| Miscellaneous current liabilities | |
| Current net defined benefit liability | |
| Current derivative financial liabilities | |
| Current government grants | |
| Current advances received | |
| Current dividend payables | |
| Current interest payable | |
| Current deposits from customers | |
| Current debt instruments issued | |
| Current accrued expenses and other current liabilities | |
| Other current liabilities | |
Miscellaneous liabilities
| | 31.12.2021 |
|---|
| Net defined benefit liability | |
| Derivative financial liabilities | |
| Derivative financial liabilities held for trading | |
| Derivative financial liabilities held for hedging | |
| Government grants | |
| Advances received | |
| 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","BalancesOnDemandDepositsFromCustomers":"1","BalancesOnCurrentAccountsFromCustomers":"1","BalancesOnOtherDepositsFromCustomers":"1"}real[] | ∑ |
| Liabilities due to central banks | |
| Subordinated liabilities | |
| Dated subordinated liabilities | |
| Undated subordinated liabilities | |
| Total subordinated liabilities{"DatedSubordinatedLiabilities":"1","UndatedSubordinatedLiabilities":"1"}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 | |
| Other liabilities | |
Miscellaneous equity
| | 31.12.2021 |
|---|
| Capital reserve | |
| Additional paid-in capital | |
| Accumulated other comprehensive income | |
Other reserves
| | 31.12.2021 |
|---|
| 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 share-based payments | |
| 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 | |
| Reserve for catastrophe | |
| Reserve for equalisation | |
| Reserve of discretionary participation features | |
| Reserve of equity component of convertible instruments | |
| Capital redemption reserve | |
| Merger reserve | |
| Statutory reserve | |
| Total other reserves{"RevaluationSurplus":"1","ReserveOfExchangeDifferencesOnTranslation":"1","ReserveOfCashFlowHedges":"1","ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments":"1","ReserveOfChangeInValueOfTimeValueOfOptions":"1","ReserveOfChangeInValueOfForwardElementsOfForwardContracts":"1","ReserveOfChangeInValueOfForeignCurrencyBasisSpreads":"1","ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncome":"1","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLoss":"1","ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillNotBeReclassifiedToProfitOrLoss":"1","ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss":"1","ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssets":"1","ReserveOfSharebasedPayments":"1","ReserveOfRemeasurementsOfDefinedBenefitPlans":"1","AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSale":"1","ReserveOfGainsAndLossesFromInvestmentsInEquityInstruments":"1","ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiability":"1","ReserveForCatastrophe":"1","ReserveForEqualisation":"1","ReserveOfDiscretionaryParticipationFeatures":"1","ReserveOfEquityComponentOfConvertibleInstruments":"1","CapitalRedemptionReserve":"1","MergerReserve":"1","StatutoryReserve":"1"}real[] | ∑ |
Net assets (liabilities)
| | 31.12.2021 |
|---|
| Assets | |
| Liabilities | |
| Assets (liabilities){"Assets":"1","Liabilities":"-1"}real[] | ∑ |
Net current assets (liabilities)
| | 31.12.2021 |
|---|
| Current assets | |
| Current liabilities | |
| Current assets (liabilities){"CurrentAssets":"1","CurrentLiabilities":"-1"}real[] | ∑ |
Assets less current liabilities
| | 31.12.2021 |
|---|
| Assets | |
| Current liabilities | |
| Assets less current liabilities{"Assets":"1","CurrentLiabilities":"-1"}real[] | ∑ |
