The consolidated financial statements have been drawn up on historical cost basis, except from remeasurements of investment property and some financial instruments, which are measured at fair value.

Section contains:

5.1 Changes in accounting policies, accounting estimates and errors [2]

5.2 Consolidation principles [3]

5.3 Recognition of foreign currency transactions and balances and applied exchange rates [4]

5.4 Acquisition method [5]

5.5 Goodwill [6]

5.6 Intangible assets [7]

5.7 Tangible assets [8]

5.8 Impairment of property, plant and equipment and intangible assets [9]

5.9 Acquisition costs and deferred acquisition costs [10]

5.10 Salvages and subrogations in non-life insurance [11]

5.11 Investment property [12]

5.12 Associates and joint ventures [13]

5.13 Financial instruments [14]

5.14 Cash and cash equivalents [15]

5.15 Assets and liabilities held for sale and disposal groups [16]

5.16 Leasing [17]

5.17 Equity [18]

5.18 Insurance contracts [19]

5.19 Provisions for employee benefits [20]

5.20 Other provisions [21]

5.21 Recognition of revenue [22]

5.22 Taxes [23]

5.23 Earnings per share [24]