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