The consolidated financial statements are structured into different sections that should facilitate an overview and understanding of the Group’s operations, financial position and performance. The notes are included in these sections based on their relevance and include information that is material and relevant to the consolidated financial statements.

Basis of preparation

1 Reporting entity and overview of the Group

2 Preparation of the consolidated financial statements

3 Structure of the consolidated financial statements

4 Key events and transactions

5 General accounting policies and topics

Our operating performance

6 Revenue

7 Segment information

8 Other income and expenses

9 Alternative performance measures

10 Earnings per share

11 Cash flow information

Our operating assets and liabilities

12 Property, plant and equipment

13 Right-of-use assets

14 Intangible assets

15 Inventories

16 Trade and other receivables

17 Cash and cash equivalents

18 Trade and other payables

19 Provisions

20 Other assets and liabilities

Our financing and financial risk management

21 Capital management

22 Loans and borrowings

23 Finance income and expenses

24 Equity

25 Financial risk management

Our group structure and related parties

26 Group entities

27 Business combination

28 Joint ventures

29 Related parties

Our people

30 Employee benefits

31 Share-based payment plans and arrangements


32 Income tax

33 Financial instruments and fair value information

34 Contingent liabilities

35 Subsequent events

Significant accounting policies and information about management judgements, estimates and assumptions are provided in the respective notes throughout the consolidated financial statements. Accounting policies that relate to the financial statements as a whole or are relevant for several notes are included in this “Basis of preparation” section.