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Notes to the consolidated financial statements

1 Accounting policies for the consolidated financial statements

1.1 Basic information about the Company
1.2 Basis of preparation
1.3 Critical accounting estimates and assumptions
1.4 Critical judgements in applying accounting policies
1.5 Consolidation principles
1.6 New IFRS standards
Accounting policies are stated in each note in sections 2-5.

2 Financial results

2.1 Kesko's divisions
2.2 Items affecting comparability
2.3 Other operating income
2.4 Operating expenses
2.5 Foreign exchange differences recognised in operating profit
2.6 Income tax
2.7 Earnings per share
2.8 Notes related to the statement of cash flows

3 Capital employed

3.1 Capital employed and working capital
3.2 Business acquisitions and disposals of assets
3.3 Property, plant and equipment
3.4 Intangible assets
3.5 Inventories
3.6 Trade and other current receivables
3.7 Non-current assets classified as held for sale and related liabilities
3.8 Pension assets
3.9 Shares in associates and joint ventures
3.10 Provisions

4 Capital structure and financial risk

4.1 Capital structure management
4.2 Shareholders' equity
4.3 Financial risks
4.4 Finance income and costs
4.5 Financial assets and liabilities by category
4.6 Finance lease liabilities
4.7 Lease liabilities
4.8 Other contingent liabilities

5 Other notes

5.1 Group composition
5.2 Subsidiaries, associates, joint ventures and proportionately consolidated mutual real estate companies
5.3 Related party transactions
5.4 Share-based compensation
5.5 Deferred tax
5.6 Components of other comprehensive income
5.7 Legal disputes and possible legal proceedings
5.8 Events after the balance sheet date