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Numbered sections, like a professional working paper: objective, data, pieces, analysis, calculations, entries, conclusion; then a reviewer reviews.
Gain on disposal of a machine
The five categories of income and expenses: classification of the items of an industrial entity and operating profit · Situation 1 of 7
≈ 75 minInterest on bank deposits
The five categories of income and expenses: classification of the items of an industrial entity and operating profit · Situation 2 of 7
≈ 75 minShare of an associate's result
The five categories of income and expenses: classification of the items of an industrial entity and operating profit · Situation 3 of 7
≈ 75 minInterest on a bank loan
The five categories of income and expenses: classification of the items of an industrial entity and operating profit · Situation 4 of 7
≈ 75 minUnwinding of a provision
The five categories of income and expenses: classification of the items of an industrial entity and operating profit · Situation 5 of 7
≈ 75 minIncome tax expense
The five categories of income and expenses: classification of the items of an industrial entity and operating profit · Situation 6 of 7
≈ 75 minResult of a discontinued operation
The five categories of income and expenses: classification of the items of an industrial entity and operating profit · Situation 7 of 7
≈ 75 minRequired subtotals, exchange differences, hedging and the build-up of profit for the period
≈ 90 minInterest on customer loans
Specified main business activity, aggregation, the "other" label and expenses by nature of a manufacturer that finances its customers · Situation 1 of 2
≈ 75 minInterest on cash
Specified main business activity, aggregation, the "other" label and expenses by nature of a manufacturer that finances its customers · Situation 2 of 2
≈ 75 minNote — employee benefits
Specified main business activity, aggregation, the "other" label and expenses by nature of a manufacturer that finances its customers · Situation 1 of 3
≈ 90 minNote — depreciation
Specified main business activity, aggregation, the "other" label and expenses by nature of a manufacturer that finances its customers · Situation 2 of 3
≈ 90 min"Other expenses" label
Specified main business activity, aggregation, the "other" label and expenses by nature of a manufacturer that finances its customers · Situation 3 of 3
≈ 90 minAdjusted operating profit
Management-defined performance measures: definition, excluded subtotals, reconciliation, tax and non-controlling interest effects · Situation 1 of 5
≈ 90 minRestructuring — net effect
Management-defined performance measures: definition, excluded subtotals, reconciliation, tax and non-controlling interest effects · Situation 2 of 5
≈ 90 minAmortisation of acquired intangibles
Management-defined performance measures: definition, excluded subtotals, reconciliation, tax and non-controlling interest effects · Situation 3 of 5
≈ 90 minOperating profit subtotal
Management-defined performance measures: definition, excluded subtotals, reconciliation, tax and non-controlling interest effects · Situation 4 of 5
≈ 90 minNet debt in the release
Management-defined performance measures: definition, excluded subtotals, reconciliation, tax and non-controlling interest effects · Situation 5 of 5
≈ 90 minComparative operating profit
Transition to IFRS 18: restated comparative, reconciliation, cash flow statement, earnings per share and IAS 8 · Situation 1 of 2
≈ 90 minStarting point of operating cash flow
Transition to IFRS 18: restated comparative, reconciliation, cash flow statement, earnings per share and IAS 8 · Situation 2 of 2
≈ 90 minUnwinding of the provision
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 1 of 6
≈ 75 minGain on disposal of a machine
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 2 of 6
≈ 75 minExchange gain on trade receivables
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 3 of 6
≈ 75 minInterest on bank deposits
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 4 of 6
≈ 75 minShare of an associate's result
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 5 of 6
≈ 75 minInterest on a bank loan
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 6 of 6
≈ 75 minHexalor subtotals
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 1 of 5
≈ 90 minAdjusted operating profit
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 2 of 5
≈ 90 minRestructuring — net effect
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 3 of 5
≈ 90 minLitigation — net effect
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 4 of 5
≈ 90 minOperating profit subtotal
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 5 of 5
≈ 90 minComparative operating profit
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 1 of 2
≈ 90 minStarting point of operating cash flow
IFRS 18 transition file of an industrial group: classification by category, subtotals, performance measures, restated comparative · Situation 2 of 2
≈ 90 min