Notes to the consolidated financial statements Financials 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 Report of the statutory auditor