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3 Structure of the consolidated financial statements

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 combinations

28   Joint ventures

29   Related parties

OUR PEOPLE

30   Employee benefits

31   Share-based payment plans and arrangements

OTHER

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.