International Financial Reporting Tool (IFRT)

Prepare our perfect financial statements according to IFRS requirements!
Read more about the reporting tool, or launch it now. it's FREE!

IFRS Disclosure Guide

12. Notes - Subclassifications of assets, liabilities and equities

Subclassifications of assets, liabilities and equities


Property, plant and equipment

 31.12.2017
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 
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","OtherPropertyPlantAndEquipment":"1"}real["LandAndBuildings","Vehicles"] 

Intangible assets and goodwill

 31.12.2017
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

 31.12.2017
Investment property completed 
Investment property under construction or development 
Total investment property{"InvestmentPropertyCompleted":"1","InvestmentPropertyUnderConstructionOrDevelopment":"1"}real[] 

Investments in subsidiaries, joint ventures and associates

 31.12.2017
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[] 

Trade and other non-current receivables

 31.12.2017
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

 31.12.2017
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 
Investments in joint ventures accounted for using equity method 
Investments in associates accounted for using equity method 
Other non-current assets 

Trade and other current receivables

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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, 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","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

 31.12.2017
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, 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","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

 31.12.2017
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, 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","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

 31.12.2017
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

 31.12.2017
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[] 
 31.12.2017
Non-current inventories arising from extractive activities 
Non-current ore stockpiles 
Current inventories arising from extractive activities 
Current ore stockpiles 
Current crude oil 
Current petroleum and petrochemical products 
Current natural gas 

Cash and cash equivalents

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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

 31.12.2017
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"] 
 31.12.2017
Miscellaneous non-current liabilities 
Non-current net defined benefit liability 
Non-current derivative financial liabilities 
Non-current government grants 
Non-current finance lease liabilities 
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 finance lease liabilities 
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

 31.12.2017
Net defined benefit liability 
Derivative financial liabilities 
Derivative financial liabilities held for trading 
Derivative financial liabilities held for hedging 
Government grants 
Finance lease liabilities 
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

 31.12.2017
Capital reserve 
Additional paid-in capital 
Accumulated other comprehensive income 

Other reserves

 31.12.2017
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 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","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)

 31.12.2017
Assets 
Liabilities 
Assets (liabilities){"Assets":"1","Liabilities":"-1"}real[] 

Net current assets (liabilities)

 31.12.2017
Current assets 
Current liabilities 
Current assets (liabilities){"CurrentAssets":"1","CurrentLiabilities":"-1"}real[] 

Assets less current liabilities

 31.12.2017
Assets 
Current liabilities 
Assets less current liabilities{"Assets":"1","CurrentLiabilities":"-1"}real[] 
 31.12.2017
Net debt 

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: