Notes to the Consolidated Financial Statements
Note
The financial statements have been prepared in the Czech language and in English. In all matters of interpretation of information, views or opinions, the Czech version of the financial statements takes precedence over the English version.
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A. General information
A.1. Description of the Group
A.2. Statutory bodies
A.3. Statement of compliance
A.4. Basis of preparation
B. General criteria for drawing up the consolidated financial statements
C. Significant accounting policies and assumptions
C.1. Significant accounting policies
C.2. Non uniform accouting policies of subsidiaries
C.3. Principal assumptions
C.4. Terms and conditions of insurance and investment contracts with DPF that have a material impact on the amount, timing and uncertainty of future cash flows
C.5. Critical accounting estimates and judgements
C.6. Changes in accounting policies and correction of errors
D. Segment reporting
E. Risk report
E.1. Risk Management System
E.2. Roles and responsibility
E.3. Risk measurement and control
E.4. Market risk
E.5. Credit risk
E.6. Liquidity risk
E.7. Insurance risks
E.8. Operating risk and other risks
E.9. Financial strength monitoring by third parties
E.10. Capital management
F. Notes to the Consolidated Statement of Financial Position, Income Statement and Comprehensive Income Statement
F.1. Intangible assets
F.2. Tangible assets
F.3. Investments
F.4. Reinsurance assets
F.5. Receivables
F.6. Other assets
F.7. Cash and cash equivalents
F.8. Non-current assets held-for-sale
F.9. Shareholder’s equity
F.10. Other provisions
F.11. Insurance liabilities
F.12. Financial liabilities
F.13. Payables
F.14. Other liabilities
F.15. Net earned premiums
F.16. Fee and commissions income and income from financial service activities
F.17. Net income/(losses) from financial assets at fair value through profit or loss
F.18. Income and expenses from subsidiaries
F.19. Income from other financial instruments and investment properties
F.20. Other income
F.21. Net insurance benefits and claims
F.22. Fee and commission expenses and expenses from financial services activities
F.23. Expenses from other financial instruments and investment properties
F.24. Acquisition and administration costs
F.25. Other expenses
F.26. Income taxes
F.27. Information on employees
F.28. Hedge accounting
F.29. Offsetting of financial instruments
F.30. Earnings per share
F.31. Off-balance sheet items
F.32. Related parties
F.33. Audit fees
G. Subsequent events