- 1. General information
- 2. Alternative performance measures
- 3. Change in the scope of consolidation
- 4. Segment information
- 5. Net sales and costs
- 6. Finance income and expense
- 7. Income tax
- 8. GoodwilI and intangible assets
- 9. Property, plant and equipment
- 10. Associates and joint arrangements
- 11. Other non-current assets
- 12. Inventories
- 13. Current receivables
- 14. Financial investments
- 15. Cash and cash equivalents
- 16. Equity
- 17. Non-controlling interests
- 18. Provisions
- 19. Borrowings
- 20. Other non-current liabilities
- 21. Current liabilities
- 22. Contingent liabilities and other financial obligations
- 23. Financial instruments and risks
- 24. Employee benefits
- 25. Net debt
- 26. Notes to the cash flow statement
- 27. Share-based compensation
- 28. Related parties
- 29. Events after the balance sheet date
Notes to the Consolidated Financial Statements
AGM
Annual General Meeting of Shareholders
CGU
Cash Generating Unit
CODM
Chief Operating Decision Maker
Capital expenditures
Capital expenditures (CAPEX) include all investments in intangible assets and property, plant and equipment.
EBIT
Earnings Before Interest and Taxes
EBITDA
Earnings Before Interest, Taxes, Depreciation and Amortization
ECL
Expected Credit Loss
EPS
Earnings Per Share
FIFO
First in, first out
Greenhouse gas emissions (GHG)
dsm-firmenich applies the Greenhouse Gas Protocol, which defines GHG as “atmospheric gases that absorb and emit radiation within the thermal infrared range and that contribute to the greenhouse effect and global climate change.” We report GHGs based on their global warming potential over 100 years in carbon dioxide equivalent (CO2e).
IASB
International Accounting Standards Board
IFRS
International Financial Reporting Standards
ISDA
International Swaps and Derivatives Association
Net debt
Net debt is the total of current and non-current borrowings less cash and cash equivalents, current investments and the net position of derivatives.
OCI
Other Comprehensive Income
Operating working capital
The total of inventories and trade receivables, less trade payables. See also Working capital.
PPE
Personal Protective Equipment; also Property, Plant and Equipment
RSU
Restricted Share Unit
SPPI
Solely Payments of Principal & Interest
Working capital
The total of inventories and current receivables, less current payables. See also Operating working capital.