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IFRS Disclosure Guide

3. Statement of financial position, order of liquidity

Statement of financial position


Assets

 31.12.2017
Property, plant and equipment 
Investment property 
Goodwill 
Intangible assets other than goodwill 
Other financial assets 
Other non-financial 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","InvestmentAccountedForUsingEquityMethod":"1","InvestmentsInSubsidiariesJointVenturesAndAssociates":"1","BiologicalAssets":"1","NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwners":"1","InventoriesTotal":"1","CurrentTaxAssets":"1","DeferredTaxAssets":"1","TradeAndOtherReceivables":"1","CashAndCashEquivalents":"1","NoncashAssetsPledgedAsCollateralForWhichTransfereeHasRightByContractOrCustomToSellOrRepledgeCollateral":"1"}real[] 

Equity and liabilities

 31.12.2017
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 
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","CurrentTaxLiabilities":"1","DeferredTaxLiabilities":"1","LiabilitiesIncludedInDisposalGroupsClassifiedAsHeldForSale":"1"}real["Provisions"] 
Total equity and liabilities{"Equity":"1","Liabilities":"1"}real["Equity","Liabilities"] 

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