Consolidated financial statements Notes to the financial statements

Notes to the financial statements

1. General Information
2. Composition of the Group
3. Composition of the Management and Supervisory Boards of the Parent Undertaking
4. Approval of the Consolidated Financial Statements
5. Going Concern
6 Duration of the Group
7. Balance-Sheet Date and the Period Covered by the Financial Statements
8. Measurement Currency and Reporting Currency
9. Basis of Preparation of the Consolidated Financial Statements
10. Accounting Policies
11. Property, Plant and Equipment and Prepayments for Tangible Assets under Construction
12. Non-Current Receivables
13. Prepayments and Accrued Income
14. Investment Property
15. Intangible Assets
16. Assets Held for Sale
17. Business Combinations
18. Investments in Associated Undertakings
19. Non-Current Financial Assets
20. Current Financial Assets
21. Financial Instruments
22. Inventories
23. Trade and Other Receivables
24. Cash and Cash Equivalents
25. Cash Structure in the Statement of Cash Flows
26. Share Capital
27. Dividends
28. Earnings/(Loss) Per Share
29. Non-Controlling Interests
30. Interest-Bearing Loans and Borrowings
31. Provisions
32. Other Financial Liabilities
33. Trade and Other Payables, Accruals and Deferred Income
34. Company Social Benefits Fund’s Assets and Liabilities
35. Sales Revenue
36. Costs by Type
37. Other Operating Income
38. Other Operating Expenses
39. Finance Income
40. Finance Expenses
41. Corporate Income Tax
42. Business Segments
43. Contingent and Off-Balance-Sheet Liabilities
44. Carbon Dioxide (CO2) Emission Allowances
45. Material Events Subsequent to the Balance-Sheet Date
46. Material Court, Arbitration or Administrative Proceedings and Other Risks Pertaining to the Parent Undertaking or its Subsidiaries
47. Remuneration of the Management the Supervisory Board Members and Information on Loans and Other Similar Benefits Granted to Members of Management and Supervisory Staff of the Parent Undertaking
48. Employment Structure
49. Transactions with Related Undertakings
50. Transactions with Related Undertakings in which the State Treasury Holds a Stake
51. Additional Information on Results of the LOTOS Group Member Undertakings
52. Entity with Significant Influence over the Group
53. Other Information
54. Signatures of the Management Board Members and the Person Responsible for Keeping the Accounting Books of Grupa LOTOS S.A.