1. Introduction 50 KB 2. Compliance with the IAS/IFRS 50 KB 3. Newly issued and approved accounting standards and interpretations 50 KB 4. Form and content of the separate financial statements 50 KB 5. Accounting standards adopted 50 KB 6. Discretionary measurements and significant accounting estimates 50 KB 7. Revenues 50 KB 8. Cost of sales 50 KB 9. Service costs 50 KB 10. Personnel costs 50 KB 11. Amortisation, depreciation and write-downs 50 KB 12. Other operating costs 50 KB 13. Financial income and expenses 50 KB 14. Income/(expenses) from equity investments 50 KB 15. Income tax 50 KB 16. Statement of comprehensive income (OCI) 50 KB 17. Property, plant and equipment 50 KB 18. Intangible assets 50 KB 19. Equity investments 50 KB 20. Financial assets 50 KB 21. Other assets 50 KB 22. Inventories 50 KB 23. Amounts due from clients/amounts due to clients 50 KB 24. Trade receivables 50 KB 25. Tax receivables 50 KB 26. Cash and cash equivalents 50 KB 27. Shareholders’ equity 50 KB 28. Financial liabilities 50 KB 29. Provisions for risks and charges 50 KB 30. Other liabilities 50 KB 31. Employee benefits 50 KB 32. Trade payables 50 KB 33. Tax payables 50 KB 34. Related-party transactions 50 KB 35. Commitments and guarantees and contingent liabilities 50 KB 36. Information on risk management and financial instruments required by IFRS 7 50 KB 37. Transition to the IAS/IFRS 50 KB 38. Subsequent events 50 KB Annex 1 - Changes in equity investments 50 KB Notes to the financial statements 0.3 MB Scarica ZIP