IFRS17 Investor Presentation PICC Group April 2023 Contents 01 Group 02 P&C 03 Life 2 Highlights Small Impact on Revenue No Material Financial Impact Stable Operating Results Adequate Solvency Unaffected Cash Flow Less impact on PICC, which focuses on P&C business Slight impact on assets and ...
8. With regards to the Presentation of FS - IFRS is not much different than the Indian Company Act disclosure. Same Current and Non-Current bifurcation of assets and liabilities. However, IFRS mandates to disclose items on the face of FS, rather than notes. ...
Non-IFRS measures & re-shaping financial statement presentation KPMG's review of non-IFRS disclosures of ASX200 entities and how the exposure draft on general presentation and disclosures could impact current practice December 2020 KPMG.com.au 2 Non-IFRS measures & re-shaping financial statement ...
(d) gains and losses from investments in equity instruments measured at fair value through other comprehensive income in accordance with paragraph 5.7.5 of IFRS 9 ; (e) the effective portion of gains and losses on hedging instruments in a cash flow hedge (see IAS 39 ); (f) for particular...
The impact of IAS/IFRS adoption on the presentation of the financial position and performance of Polish listed companies (2007) "The Impact of IAS/IFRS Adoption on the Presentation of the Financial Position and Performance of Polish Listed Companies", Theoretical Journal of ... Fijałkowska, ,...
The impact of IAS/IFRS adoption on the presentation of the financial position and performance of Polish listed companies Since 2505 the EU has obliged all member states to adopt the full set of IAS/IFRS for consolidated accounts of listed companies. IFRS have changed national... Fijałkowska,...
122 45.1 1Q 2019 Net debt Financial receivables Cash 50 48 46 44 42.5 42 IFRS 16 1.4 40 37,302 38 36 41.1 34 32 30 Jan 1, 2019 Financial expenses on debt: 0.6 €bn (+27 €mn vs. PY) 1.8 0.8 0.7 ( 0.6 ) FCF Dividends paid Active portfolio management FX Cost of gross debt:...
*Stated on a pre-exceptional basis, before non-underlying items 6 SSP: The Food Travel Experts Underlying Net Loss of £224m (IAS 17 basis) £m 2020 2020 2019 IFRS 16 IAS 17 IAS 17 Operating (Loss)/Profit* (315.4) (211.7) 221.1 Net Financing Cost...
Performance Measures issued by the European Securities and Markets Authority on 30 June 2015 (ESMA/2015/1057), which must be considered as additional information and they do not, in any event, replace the financial information prepared under the International Financial Repor...
GSK uses a number of adjusted, non-IFRS, measures to report the performance of its business, as described in our 2018 Annual Report, including Adjusted operating profit which excludes certain items. Financial information relating to Pfizer is presented on a similar basis. 63 Category leading ...