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Grupa LOTOS S.A. - Integrated Annual Report 2012
Notes to the financial statements
- 1. General information
- 2. Composition of the Group and its changes
- 3. Basis of preparation
- 4. New standards and interpretations
- 5. Material judgements and estimates
- 6. Change of information presented in previous reporting periods, change of accounting policies and correction of errors
- 7. Accounting policies
- 8. Business segments
- 9. Income and expenses
- 10. Corporate income tax
- 11. Earnings per share
- 12. Dividends
- 13. Property, plant and equipment
- 14. Goodwill
- 15. Other intangible assets
- 16. Investments in equity-accounted associates
- 17. Assets held for sale
- 18. Trade receivables and other assets
- 19. Inventories
- 20. Cash and cash equivalents
- 21. Cash structure in the statement of cash flows
- 22. Share capital
- 23. Share premium
- 24. Cash flow hedging reserve
- 25. Retained earnings
- 26. Translation reserve
- 27. Non-controlling interests
- 28. Borrowings, other debt instruments and finance lease liabilities
- 29. Derivative financial instruments
- 30. Employee benefit obligations
- 31. Trade and other payables, other liabilities and provisions
- 32. Financial instruments
- 33. Objectives and policies of financial risk management
- 34. Capital management
- 35. Carbon dioxide (CO2) emission allowances
- 36. Contingent liabilities and assets
- 37. Related parties
- 38. Material events subsequent to the balance-sheet date
- 39. Approval of the financial statements
