Capital expenditures for 9M 2023 totalled RUB 909 bln, up 10.6% YoY, due to the scheduled Upstream activites. The figure for Q3 2023 amounted to RUB 310 bln. Free cash flow for 9M 2023 totalled RUB 1,157 bln, up 50.1% YOY, while the figure for Q3 2023 reached RUB 723 bln. ESG ...
The 2023 Issued Standards include all amendments issued up to and including 1 January 2023. Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and...
Typically, the risk-free interest rate is the implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price is expressed, with a remaining term equal to the expected term of the option being valued.通常情况下,无风险利率是该国零息政府债券...
The Hiscox Retail combined ratio target range under IFRS 17 (to replace 90% to 95% under IFRS 4 on a 100% share basis), will be quantified with our half year 2023 results, when we report under IFRS 17 for the first time. This range will be on an undiscounted basis as we have no ...
Update 2023 – please scroll below to download 1-page infographic summing this all up. Totally free. Some time ago, standardIAS 1Presentation of Financial Statements significantly changed and introduced the statement of other comprehensive income. ...
AXA published today a presentation for investors and analysts on its implementation of IFRS 17 and IFRS 9 accounting standards, which will become effective on January 1, 2023. The key highlights of the presentation are the following*: Underlying earnings poweris expected to be u...
By the end of 2023 TMK plans to supply more than 200 thousand meters of unique pipes to equip the steam generators of a fast neutron reactor at an experimental demonstration power unit which is currently being developed by Rosatom. Extra-long heat exchange pipes made of special steel were deve...
Our auditors say that we have a financial guarantee under IFRS 9 and we should account for it. But how? Also, we issued a general guarantee to support our subsidiary in case of the negative equity – should we also account for this guarantee?” ...
Our auditors say that we have a financial guarantee under IFRS 9 and we should account for it. But how? Also, we issued a general guarantee to support our subsidiary in case of the negative equity – should we also account for this guarantee?” ...