PwC Illustrative IFRS Consolidated Financial Statements for 2013 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.