• 1. Accounting policies
• 2. Enterprise Risk Management Identification, Assessment and Management
• 3. Financial risk management
• 4. Critical accounting estimates and judgments
• 5. Property, plant and equipment
• 6. Intangible assets
• 7. Investments in associates and joint ventures
• 8. Financial assets
• 9. Taxes
• 10. Inventories
• 11. Trade receivables
• 12. Other current assets
• 13. Near-cash assets
• 14. Cash and cash equivalents
• 15. Changes in share capital and treasury shares and changes in non-controlling interests
• 16. Non-current financial debts
• 17. Retirement benefit obligations
• 18. Movements in provisions
• 19. Trade and other payables
• 20. Current financial debts
• 21. Segment information
• 22. Discontinued operations
• 23. Disposals
• 24. Acquisitions
• 25. Restructuring, impairment and transaction-related costs
• 26. Finance income and costs
• 27. Earnings per share (EPS)
• 28. Derivative financial instruments
• 29. Employee participation plans
• 30. Personnel expenses
• 31. Related party transactions
• 32. Commitments and contingencies
• 33. Exchange rates of principal currencies
• 34. Important subsidiaries
• 35. Events subsequent to the balance sheet date