14. EXPLANATORY NOTES TO THE STATEMENT OF FINANCIAL POSITION

14.1. Property, plant and equipment

14.2. Intangible assets and goodwill

14.2.1. Goodwill

14.2.2. Rights

14.3. Investments in jointly controlled entities and associates

14.4. Impairment of property, plant and equipment, intangible assets, goodwill and right-of-use assets

14.4.1. Discount rate

14.4.2. Key assumptions used in asset impairment tests as at 31 December 2022

14.4.3. Recognition and reversal of impairment losses on property, plant and equipment, intangible assets, goodwill and rights-of-use assets

14.5.5 Net working capital

14.5.1. Inventories

14.5.2. Trade and other receivables

14.5.2.1. Change in expected credit loss of trade receivables

14.5.2.2. Ageing analysis of trade receivables and expected credit loss as at 31 December 2021

14.5.3. Trade and other liabilities

14.5.4. Change in liabilities from contracts with customers

14.6. Cash

14.7. Loans, borrowings and bonds

14.7.1. Loans

14.7.2. Borrowings

14.7.3. Bonds

14.8. Net debt and equity management

14.8.1. Changes in liabilities from financing activities and net debt

14.8.2. Equity management policy

14.9. Equity

14.9.1. Share capital

14.9.2. Share premium

14.9.3. Own shares

14.9.4. Retained earnings

14.9.5. Equity attributable to non-controlling interest

14.9.6. Proposal for distribution of the Parent Company’s profit for 2022 and the dividend payment in 2023

14.9.7. Distribution of the Parent Company’s profit for 2021

14.9.8. Profit per share

14.10. Derivatives and other assets and liabilities

14.10.1. Derivatives and other assets

14.10.1.1. Financial assets measured at fair value through other comprehensive income

14.10.2. Derivatives and other liabilities

14.10.2.1. Deferred income

14.11. Provisions

14.11.1. Environmental and decommissioning cost provision

14.11.2. Provision for jubilee bonuses and post-employment benefits

14.11.3. Provision for CO2 emissions, energy certificates

14.11.4. Other provisions

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