1. General information
2. The Management Board of the parent company
3. Financial statements approval
4. Capital Group composition
5. Basis for the consolidated financial statements preparation
5.1. Assessment of legitimacy of the going concern assumption
5.2. Impact of the war in Ukraine on the operations of the Group
5.3. Impact of Covid pandemic on the Group operations
5.4. Impact of climate issues on the Group operations
5.5. Statement concerning the true and fair preparation of the consolidated financial statements
5.6. Functional and presentation currency of these financial statements
6. Major professional judgements and estimates
6.1. Professional judgement
6.2. Uncertainty of estimates
7. Changes in the applied accounting policies and changes in presentations
7.1. IFRS amendments
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
10.29. Contingent liabilities and other liabilities not recognised in the balance sheet
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
10.35.1. Revenue from contracts with customers
10.35.2. Interest
10.35.3. Rental income
10.35.4. Other operating revenue
10.35.5. Subsidies
10.35.6. Financial revenue
10.36. Costs
10.36.1. Operating costs
10.36.2. Revaluation of financial assets
10.36.3. Other operating costs
10.36.4. Finance costs
10.37. Taxes
10.37.1. Current tax
10.37.2. Deferred tax
10.37.3. VAT
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. Other operating revenue
13.3. Revaluation of financial assets
13.4. Other operating costs
13.5. Financial revenue
13.6. Finance costs
13.7. Impairment of assets with indefinite useful life
13.8. Costs of materials and energy, and the value of goods and materials sold
13.9. Impairment of non-financial non-current assets
14. Income tax
14.1. Deferred income tax provision/asset
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. Employee benefits
23.1. Employee share plans
23.1.1. Basic information regarding share option plans
23.1.2. Fair value of share options
23.2. Retirement benefits and jubilee bonuses
23.3. Actuarial gains/losses
24. Inventories
25. Long-term receivables and advance payments for the purchase of property, plant and equipment
26. Trade and other receivables
27. Cash and cash equivalents
27.1. Reasons for differences between balance-sheet changes of some items and changes in the statement of cash flows
28. Capitals
28.1. Share capital
28.2. Share premium
28.3. Capital from the valuation of share based payments
28.4. Hedging reserve
28.5. Retained earnings
28.6. Cumulative translation adjustment for subsidiaries
29. Loan payables
30. Lease liabilities
31. Provisions and accruals
31.1. Change in the balance of provisions and accruals
32. Trade payables and other liabilities
32.1. Long-term liabilities
32.2. Short-term trade payables and other liabilities
32.3. Contractual liabilities
33. Deferred income
34. Contingent liabilities
34.1. Tax accounts
35. Shareholding structure and related party transactions
35.1. Shareholding structure
35.2. Terms of intercompany transactions
35.3. Other transactions with members of the Management Board
35.4. Remuneration of the Group key management staff
35.5. Participation of key management staff in the employee share plan
36. Risk management objectives and principles
36.1. Risk related to changes in the prices of basic materials
36.1.1. Aluminium, billets, aluminium scrap
36.1.2. Plastics
36.2. Interest rate risk
36.3. Liquidity risk
36.4. Currency risk
36.5. Credit risk
36.5.1. Trade credit
36.5.2. Cash
36.6. Climate risks
37. Derivative financial instruments
37.1. Forward and futures contracts
37.2. Cash flow hedge
38. Categories of financial assets and liabilities
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
