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 13 – Earnings Per Share14 – Intangible assets