1. General information
2. Management Board of the parent company
3. Financial statements approval
4. Capital Group composition
5. Basis for the consolidated financial statements preparation
6. Major professional judgements and estimates
7. Changes in the applied accounting policies and changes in presentations
8. New standards and interpretations issued, but not yet effective
9. Error corrections
10. Significant accounting principles
10.1. Consolidation principles
10.2. Investments in associates and joint ventures
10.3. Interests in joint operations
10.4. Measurement at fair value
10.5. Translation of items expressed in foreign currencies
10.6. Property, plant and equipment
10.7. Leases
10.8. Impairment of non-financial non-current assets
10.9. Borrowing costs
10.10. Investment properties
10.11. Intangible assets
10.12. Advance payments for the purchase of property, plant and equipment
10.13. Inventories
10.14. Financial assets
10.15. Impairment of financial assets
10.16. Trade and other receivables
10.17. Trade payables and other liabilities
10.18. Contractual liabilities
10.19. Bank loans
10.20. Embedded derivatives
10.21. Derivative financial instruments and hedging
10.22. Cash and cash equivalents
10.23. Equity
10.24. Accruals
10.25. Subsidies
10.26. Provisions
10.27. Provisions for warranty repairs
10.28. Provisions for employee benefits
10.30. Statement of profit or loss
10.31 Statement of comprehensive income
10.32. Statement of cash flows
10.33. Capital management
10.34. Share based payments
10.35. Revenue
10.36. Costs
10.37. Taxes
11. Net earnings per share
12. Information on operating segments
12.1. Financial results of the segments
12.2. Geographic structure of non-current assets
13. Revenue and costs
13.1. Geographic and item structure of revenue from contracts with customers
13.2. Revenue from construction contracts as well as assets and liabilities due to the contracts
13.3. Other operating revenue
13.4. Revaluation of financial assets
13.5. Other operating costs
13.6. Financial revenue
13.7. Finance costs
13.8. Impairment of assets with indefinite useful life
13.9. Costs of materials and energy, and the value of goods and materials sold
14. Income tax
14.1. Deferred income tax provision
14.2 Tax exemptions related to operations in Special Economic Zones and decisions on aid for new investment projects
14.3. Income tax receivables (payables)
15. Earnings/(loss) per share
16. Dividends paid and proposed for payment
17. Property, plant and equipment
18. Right-of-use assets
18.1. Group as a lessee
18.2. Group as a lessor
19. Investment properties
20. Intangible assets (except for goodwill)
21. Business combinations
22. Investments in associates
23. Borrowings
24. Employee benefits
24.1 Employee share plans
24.2 Retirement benefits and jubilee bonuses
24.3 Actuarial gains/losses
25. Inventories
26. Long-term receivables and advance payments for the purchase of property, plant and equipment
27. Trade and other receivables
28. Cash and cash equivalents
28.1 Reasons for differences between balance-sheet changes of some items and changes in the statement of cash flows
29. Capitals
29.1 Share capital
29.2 Share premium
29.3 Capital from the valuation of share based payments
29.4 Hedging reserve
29.5 Retained earnings
29.6 Cumulative translation adjustment for subsidiaries
30. Loan payables
31. Lease liabilities
32. Provisions and accruals
32.1 Change in the balance of provisions and accruals
33. Trade and other liabilities
33.1 Long-term liabilities
33.2 Short-term trade payables and other liabilities
33.3 Contractual liabilities
34. Deferred income
35. Contingent liabilities
35.1 Tax accounts
36. Shareholding structure and related party transactions
36.1 Shareholding structure
36.2 Terms of intercompany transactions
36.3 Other transactions with members of the Management Board
36.4 Remuneration of the Group key management staff
36.5 Participation of key management staff in the employee share plan
37. Objectives and principles of financial risk management
37.1 Risk related to changes in the prices of basic materials
37.1.1 Aluminium, billets, and aluminium scrap
37.1.2 Plastics
37.2 Interest rate risk
37.3 Categories of financial assets and liabilities
37.4 Liquidity risk
37.5 Currency risk
37.6 Trade credit risk
37.7 Exceptional occurrences risk
37.7.1 Property damage risk
37.7.2 Profit loss risk
37.7.3 Risk of damage to third parties
37.7.4 Geopolitical risk in the countries of the Group operation
38. Derivative financial instruments
38.1 Forward and futures contracts
38.2 Cash flow hedge
39. Revenue, costs and losses by categories of financial instruments
39.1 Impact of derivative transactions on items of the statement of profit or loss and the statement of comprehensive income
40. Capital management
41. Fair value measurement methods (fair value hierarchy)
42. Statutory auditor’s remuneration
43. Post-balance-sheet events
