IAS & IFRS – a bird’s eye view Presentation of accounts Tangible and intangible fixed assets Inventories Financial instruments Key areas affecting P/L and B/S Disclosure Group accounts Listed company specific

Overview of IAS & IFRS Presentation of accounts IAS 1: Presentation of financial statements IAS 7: Cash flow statements IAS 8: Accounting policy changes etc IFRS 1: First-time adoption of IFRS IFRS 5: Non-current assets held for sale and discontinued operations

Overview of IAS & IFRS Tangible and intangible fixed assets IAS 16: Property, plant and equipment IAS 17: Leases IAS 36: Impairment of assets IAS 38: Intangible assets IAS 40: Investment property IFRS 3: Business combinations IFRS 13: Fair value measurement

Overview of IAS &IFRS Inventories IAS 2: Inventories IAS 11: Construction contracts IAS 41: Agriculture

Overview of IAS & IFRS Financial instruments IAS 32: Financial instruments: Presentation IAS 39: Recognition and measurement IFRS 7: Financial instruments: Disclosures

Overview of IAS & IFRS Key areas affecting P/L and B/S IAS 18: Revenue IAS 37: Provisions and contingencies IAS 12: Income taxes IAS 19: Employee benefits IFRS 2: Share-based payment

Overview of IAS & IFRS Key areas affecting disclosures IAS 10: Events after the balance sheet date IAS 24: Related party disclosures

Overview of IAS & IFRS Group accounts IAS 27: Consolidated accounts IFRS 3: Business combinations IAS 28: Investments in associates IAS 31: Interests in joint ventures IAS 21: Changes in foreign exchange rates

Overview of IAS & IFRS Listed company specific IFRS 8: Segment reporting IAS 33: Earnings per share IAS 34: Interim financial reporting

IAS 1 Presentation of financial statements Balance sheet Income statement / profit and loss account Statement of changes in equity Statement of cash flows (IAS 7)

IAS 1 Presentation of financial statements Statement of financial position (balance sheet) Statement of comprehensive income: (2 parts) an income statement (to profit after tax) & STRGL Statement of recognised gains and losses Line 1 - Profit after tax Line 2 - Other comprehensive income (revaluations foreign exchange etc.) Statement of changes in equity for the period Statement of cash flows (IAS 7)

IAS 1 Presentation of financial statements Main rules regarding the presentation of financial statements Faithful representation Compliance with IAS / IFRS Accounting policies Going concern Accruals accounting method Consistency of presentation Materiality and aggregation No-offsetting principle Comparative information

Statement of financial position

Statement of comprehensive income

Statement of comprehensive income

Statement of changes in equity

List of IAS IAS 1 Presentation Of Financial Statements IAS 2 Inventories IAS 7 Statement Of Cash Flows IAS 8 Accounting Policies, Changes In Accounting Estimates And Errors IAS 10 Events After The Reporting Periods IAS 11 Construction Contracts IAS 12 Income Taxes IAS 16 Property, Plant And Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee Benefits IAS 20 Accounting For Government Grants And Disclosure Of Government Assistance

List of IAS IAS 21 Effects Of Changes In Foreign Exchange Rates IAS 23 Borrowing Costs IAS 24 Related Party Disclosures IAS 26 Accounting And Reporting By Retirement Benefit Plans IAS 27 Consolidated And Separate Financial Statements (superceded EU 01.01.14 – Other 01.01.13) Separate Financial Statements (EU 01.01.14 – Other 01.01.13) IAS 28 Investments In Associates Investments In Associates And Joint Ventures

List of IAS IAS 29 Financial Reporting In Hyperinflationary Economies Interests in Joint Ventures IAS 32 Financial Instruments: Presentation IAS 33 Earnings Per Share IAS 34 Interim Financial Reporting IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities And Contingent Assets IAS 38 Intangible Assets IAS 39 Financial Instruments: Recognition And Measurement IAS 40 Investment Property IAS 41 Agriculture

List of IFRS IFRS 1 First Time Adoption of International Financial Reporting Standards IFRS 2 Share-Based Payment IFRS 3 Business Combinations IFRS 4 Insurance Contracts IFRS 5 Non-Current Assets Held For Sale And Discontinued Operations IFRS 6 Exploration For And Evaluation Of Mineral Resources IFRS 7 Financial Instruments; Disclosures

List of IFRS IFRS 8 Operating Segments IFRS 9 Financial Instruments (not adopted by EU) IFRS 10 Consolidated Financial Statements (EU 01.01.14 – Other 01.01.13) IFRS 11 Joint Arrangements (EU 01.01.14 – Other 01.01.13) IFRS 12 Disclosure Of Interests In Other Entities IFRS 13 Fair Value Measurement (01.01.13 In All Countries)