PwC Illustrative IFRS Consolidated Financial Statements for 2014 Year Ends

1 General information; 2 Summary of significant accounting policies; 3 Financial risk management; 
4 Critical accounting estimates and judgements; 5 Segment information; 6 Exceptional items; 7 Other income; 8 Other (losses)/gains - net; 9 Expenses by nature; 10 Employee benefit expense; 11 Finance income and costs; 12 Investments in associates; 13 Income tax expense; 14 Earnings per share; 15 Net foreign exchange gains/(losses); 16 Property, plant and equipment; 17 Intangible assets; 18a Financial instruments by category; 18b Credit quality of financial assets; 19 Available-for-sale financial assets; 20 Derivative financial instruments; 21 Trade and other receivables; 22 Inventories; 23 Financial assets at fair value through profit or loss; 24 Cash and cash equivalents; 25 Non-current assets held for sale and discontinued operations; 26 Share capital and premium; 27 Share-based payments; 28 Retained earnings; 29 Other reserves; 30 Trade and other payables; 31 Borrowings; 32 Deferred income tax; 33 Post-employment benefits; 34 Dividends per share; 35 Provisions for other liabilities and charges; 36 Cash generated from operations; 37 Contingencies; 38 Commitments; 39 Business combinations; 40 Transactions with non-controlling interests; 41 Related parties; 42 Events after the reporting period.