5. Summary of significant accounting policies [1]
The consolidated financial statements have been drawn up on historical cost basis, except from remeasurements of investment property and some financial instruments, which are measured at fair value.
Section contains:
5.1 Changes in accounting policies, accounting estimates and errors [2]
5.2 Consolidation principles [3]
5.3 Recognition of foreign currency transactions and balances and applied exchange rates [4]
5.5 Goodwill [6]
5.8 Impairment of property, plant and equipment and intangible assets [9]
5.9 Acquisition costs and deferred acquisition costs [10]
5.10 Salvages and subrogations in non-life insurance [11]
5.12 Associates and joint ventures [13]
5.13 Financial instruments [14]
5.14 Cash and cash equivalents [15]
5.15 Assets and liabilities held for sale and disposal groups [16]
5.16 Leasing [17]
5.17 Equity [18]
5.19 Provisions for employee benefits [20]
5.21 Recognition of revenue [22]
5.22 Taxes [23]