Airbus 2015 Annual Report Download - page 196

AIRBUS GROUP FINANCIAL STATEMENTS 2015 l 14 l
Notes to the IFRSConsolidatedFinancialStatements
CONTENTS
2.1 Basis of Presentation 15
1. The Company 15
2. Significant Accounting Policies 15
3. Key Estimates and Judgements 17
4. Change in Accounting Policies
and Disclosures 18
2.2 Group Structure 19
5. Scope of Consolidation 19
6. Acquisitions and Disposals 20
7. Investments Accounted for under
the Equity Method 22
8. Related Party Transactions 25
2.3 Segment Information 25
9. Segment Information 26
2.4 Group Performance 28
10. Revenues, Cost of Sales and Gross Margin 28
11. Research and Development Expenses 29
12. Share of Profit from Investments Accounted
forunder theEquityMethod and Other
IncomefromInvestments 29
13. Other Income and Other Expenses 29
14. Total Finance Costs 30
15. Income Tax 30
16. Earnings per Share 33
2.5 Operational Assets
andLiabilities 34
17. Intangible Assets 34
18. Property, Plant and Equipment 36
19. Other Investments and Other
Long-TermFinancialAssets 38
20. Inventories 39
21. Trade Receivables and Trade Liabilities 39
22. Provisions, Contingent Assets
andContingentLiabilities 41
23. Other Financial Assets and Other Financial
Liabilities 42
24. Other Assets and Other Liabilities 43
25. Sales Financing Transactions 43
2.6 Employees Costs and Benefits 46
26. Number of Employees 46
27. Personnel Expenses 46
28. Personnel-Related Provisions 47
29. Post-Employment Benefits 47
30. Share-Based Payment 53
31. Remuneration 56
2.7 Capital Structure and
Financial Instruments 59
32. Total Equity 59
33. Capital Management 61
34. Net Cash 62
35. Information about Financial Instruments 64
2.8 Other Notes 77
36. Litigation and Claims 77
37. Auditor Fees 79
38. Events after the Reporting Date 79
2.9 Appendix “Simplified Group
Structure Chart” 80
Financial Statements 2015
11 22 33 44 55
QRegistration Document 2015
Annual Report 2015 Financial Statements 2015