- 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. Cash Flow from operating activities
- 16. Changes in share capital and treasury shares and changes in non-controlling interests
- 17. Non-current financial debts
- 18. Reconciliation of net debt
- 19. Retirement benefit obligations
- 20. Movements in provisions
- 21. Trade and other payables
- 22. Current financial debts
- 23. Segment information
- 24. Discontinued operations
- 25. Disposals
- 26. Acquisitions
- 27. Restructuring, impairment and transaction-related costs
- 28. Finance income and costs
- 29. Earnings per share (EPS)
- 30. Derivative financial instruments
- 31. Employee participation plans
- 32. Personnel expenses
- 33. Related party transactions
- 34. Commitments and contingencies
- 35. Exchange rates of principal currencies
- 36. Important subsidiaries
- 37. Events subsequent to the balance sheet date