Notes to the Consolidated Financial Statements Basis of Preparation and Accounting Policies 1 – Basis of preparation 2 – Accounting policies, judgements and estimates 3 – Changes in group structure Segment Reporting 4 – Segment Reporting Notes to the Income Statement 5 – Sales revenues 6 – Other operating income and net income from equity-accounted investments 7 – Depreciation, amortization, impairments and write-ups 8 – Exploration expenses 9 – Other operating expenses 10 – Personnel expenses 11 – Net financial result 12 – Taxes on income and profit 13 – Earnings Per Share Notes to the Statement of Financial Position 14 – Intangible assets 15 – Property, plant and equipment 16 – Equity-accounted investments 17 – Inventories 18 – Financial assets 19 – Other assets 20 – Assets and liabilities held for sale 21 – Equity of stockholders of the parent 22 – Non-controlling interests 23 – Provisions 24 – Liabilities 25 – Deferred taxes Supplementary Information on the Financial Position 26 – Statement of cash flows 27 – Contingent liabilities 28 – Risk management 29 – Fair value hierarchy 30 – Offsetting of financial assets and financial liabilities 31 – Result on financial instruments 32 – Share based payments Other Information 33 – Average number of employees 34 – Expenses Group auditor 35 – Related parties 36 – Unconsolidated structured entities 37 – Subsequent events 38 – Direct and indirect investments of OMV Aktiengesellschaft Oil and Gas Reserve Estimation and Disclosures (unaudited)Executive Board Consolidated Statement of Cash Flows for 2021Basis of Preparation and Accounting Policies
