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 provide 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
5 General accounting policies and topics
OUR OPERATING PERFORMANCE
6 Revenue
9 Alternative performance measures
OUR OPERATING ASSETS AND LIABILITIES
12 Property, plant and equipment
15 Inventories
16 Trade and other receivables
19 Provisions
20 Other assets and liabilities
OUR FINANCING AND FINANCIAL RISK MANAGEMENT
23 Finance income and expenses
24 Equity
OUR GROUP STRUCTURE AND RELATED PARTIES
OUR PEOPLE
31 Share-based payment plans and arrangements
OTHER
32 Income tax
33 Financial instruments and fair value information
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.