| Policy of intangible assets | ||
| Policy of impairment of intangible assets | ||
| Policy of reversal of impairment of intangible assets | ||
| Policy of costs relating to the incorporation and issuance of shares | ||
| Policy of development costs | ||
| Policy of costs of acquisition of patents, trademarks and other rights | ||
| Policy of costs of goodwill acquired from third party | ||
| Policy of prepayments of intangible assets | ||
| Policy of intangible assets other | ||
| Policy of property, plant and equipment | ||
| Policy of impairment of property, plant and equipment | ||
| Policy of reversal of impairment of property, plant and equipment | ||
| Policy of land and buildings | ||
| Policy of machinery | ||
| Policy of other tangible assets | ||
| Policy of Property, plant and equipment in progress and prepayments of property, plant and equipment | ||
| Policy of property, plant and equipment not used in the production process | ||
| Policy of processing of repair and maintenance costs | ||
| Policy of investment properties | ||
| Policy of impairment of investment properties | ||
| Policy of investment properties in exploitation | ||
| Policy of concept property investment under development | ||
| Policy of financial assets | ||
| Policy of impairment of financial assets | ||
| Policy of reversal of impairment of financial assets | ||
| Policy of shares, certificates of shares and other types of participating interests in group companies | ||
| Policy of investments in participating interests in other affiliated companies | ||
| Policy of receivables from group companies | ||
| Policy of receivables from other affiliated companies | ||
| Policy of other investments in participating interests | ||
| Policy of receivables from other legal entities and companies with a participating interest in the legal entity or from participating interests of the legal entity | ||
| Policy of receivables from loans and advances to participants or registered shareholders | ||
| Policy of non-current other securities | ||
| Policy of other receivables | ||
| Policy of deferred tax assets | ||
| Policy of other financial assets | ||
| Policy of non-current assets | ||
| Policy of impairment of non-current assets | ||
| Policy of reversal of impairment of non-current assets | ||
| Policy of changes in value of non-current securities and investments in participating interests (debit) | ||
| Policy of inventories | ||
| Policy of the realisable value of inventories | ||
| Policy of raw materials and consumables | ||
| Policy of work in progress | ||
| Policy of finished and trade goods | ||
| Policy of prepayments of inventories | ||
| Basis of the net realizable value of agricultural stocks | ||
| Policy of construction contracts | ||
| Policy of receivables | ||
| Policy of trade receivables | ||
| Policy of called-up contributions for issued share capital | ||
| Policy of pension receivables | ||
| Policy of tax receivables | ||
| Policy of receivables relating to income tax | ||
| Policy of prepayments and accrued income | ||
| Policy of current securities | ||
| Policy of cash and cash equivalents | ||
| Policy of current assets | ||
| Policy of group equity | ||
| Policy of equity | ||
| Policy of share in group equity not accrued to legal entity | ||
| Policy of provisions | ||
| Policy of provision for repair costs | ||
| Policy of provision for tax liabilities | ||
| Policy of provisions for pension obligations | ||
| Policy of provision of employee benefits | ||
| Policy of environmental provision | ||
| Policy of provision for legal proceedings | ||
| Policy of provision for major maintenance | ||
| Policy of provision for disposal obligations | ||
| Policy of provision for onerous contracts | ||
| Policy of restructuring provision | ||
| Policy of provision relating to participating interest | ||
| Policy of deferred tax liabilities | ||
| Policy of warranty provision | ||
| Policy of provision for jubilee benefits | ||
| Policy of provision for insurance of disability risks | ||
| Policy of provision for obligations due to illness or disability | ||
| Policy of provision for insurance of sickness or incapacity for work | ||
| Policy of share-based payment provision | ||
| Policy of other provisions | ||
| Policy of non-current liabilities | ||
| Policy of subordinated liabilities | ||
| Policy of convertible borrowings | ||
| Policy of debentures, mortgage bonds and other loans | ||
| Policy of finance lease liabilities | ||
| Policy of payables to banks | ||
| Policy of advances received on orders not yet deducted for asset items | ||
| Policy of trade payables | ||
| Policy of cheques and bills of exchange payables | ||
| Policy of payables to group companies | ||
| Policy of payables to other affiliated companies | ||
| Policy of payables to other legal entities and companies with a participating interest in the legal entity or to participating interests of the legal entity | ||
| Policy of payables relating to taxes and social security contributions | ||
| Policy of tax payables | ||
| Policy of pension related payables | ||
| Policy of old-age obligation | ||
| Policy of negative goodwill | ||
| Policy of other payables | ||
| Policy of accruals and deferred income | ||
| Policy of current liabilities | ||
| Policy of payables relating to income taxes | ||
| Policy of repayment obligations of non-current borrowings | ||
| Policy of proposed amount of dividend payments to holders of equity instruments | ||
| Policy of construction contracts (liabilities) | ||
| Policy of payables relating to employee benefits | ||
| Policy of debts due to vacation days | ||
| Policy of debts due to holiday pay | ||
| Policy of dividend to be distributed to holders of preference shares | ||