METRO Corporate Responsibility Progress Report 2016 / 17
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  • Annual Report 2016/17 Consolidated financial statements of METRO AG
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Annual Report 2016/17

METRO
DE

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    • METRO share
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    • Events after the closing date and outlook
      • Report on events after the closing date
      • Outlook
        • Macroeconomic parameters
        • Future sector trends
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    • Risk and opportunity report
      • Risk and opportunity management
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      • Risk management
      • Risk position
      • Transition of the reporting
      • Opportunity situation
      • Overall assessment of the risk situation
    • Remuneration report
      • Remuneration system of the Management Board
      • Changes in the remuneration system starting in financial year 2017/18
      • Compensation Supervisory Board
    • Notes pursuant to the German Commercial Code
    • Supplementary notes METRO AG
  • Consolidated financial statements
    • Income statement
    • Profit or loss for the period
    • Balance sheet
    • Statement of changes in equity
    • Cash flow statement
  • Notes
    • Segment reporting
    • Notes to the group accounting principles and methods
      • Accounting principles
      • Accounting methods
      • Consolidation group
      • Consolidation principles
      • Currency translation
      • Income statement
      • Balance sheet
      • Other
      • Judgements, estimates and assumptions
    • Capital management
    • Explanations for business combinations
    • Notes to the income statement
      • 1. Sales revenues
      • 2. Other operating income
      • 3. Selling expenses
      • 4. General administrative expenses
      • 5. Other operating expenses
      • 6. Earnings share of operating / non-operating companies recognised at equity
      • 7. Other investment result
      • 8. Net interest income / interest expenses
      • 9. Other financial result
      • 10. Net results according to measurement categories
      • 11. Income taxes
      • 12. Profit or loss for the period attributable to non-controlling interests
      • 13. Earnings per share
      • 14. Depreciation / amortisation / impairment losses
      • 15. Cost of materials
      • 16. Personnel expenses
      • 17. Other taxes
    • Notes to the balance sheet
      • 18. Goodwill
      • 19. Other intangible assets
      • 20. Property, plant and equipment
      • 21. Investment properties
      • 22. Financial investments and investments accounted for using the equity method
      • 23. Other financial and non-financial assets
      • 24. Deferred tax assets / deferred tax liabilities
      • 25. Inventories
      • 26. Trade receivables
      • 27. Impairments of capitalised financial instruments
      • 28. Maturities and impairment losses of capitalised financial instruments
      • 29. Cash and cash equivalents
      • 30. Assets held for sale / liabilities related to assets held for sale
      • 31. Equity
      • 32. Provisions for post-employment benefits plans and similar obligations
      • 33. Other provisions (non-current) / Provisions (current)
      • 34. Liabilities
      • 35. Trade liabilities
      • 36. Financial liabilities
      • 37. Other financial and non-financial liabilities
      • 38. Offsetting financial assets and financial liabilities
      • 39. Undiscounted cash flows of financial liabilities
      • 40. Carrying amounts and fair values according to measurement categories
    • Other notes
      • 41. Notes to the cash flow statement
      • 42. Segment reporting
      • 43. Management of financial risks
      • 44. Contingent liabilities
      • 45. Other financial liabilities
      • 46. Remaining legal issues
      • 47. Events after the balance sheet date
      • 48. Notes on related parties
      • 49. Long-term incentive for executives
      • 50. Management Board and Supervisory Board
      • 51. Auditor’s fees for the financial year
      • 52. Declaration of compliance with the German Corporate Governance Code
      • 53. Election to be exempt from §§ 264 Section 3 and 264b of the German Commercial Code
      • 54. Overview of the major fully consolidated group companies
      • 55. Corporate Boards of METRO AG and their mandates
      • 56. Affiliated companies of METRO AG
    • Responsibility statement of the legal representatives
    • Auditor’s report

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  • Notes to the group accounting principles and methods

Notes to the group accounting principles and methods

  • Accounting principles
  • Accounting methods
  • Consolidation group
  • Consolidation principles
  • Currency translation
  • Income statement
  • Balance sheet
  • Other
  • Judgements, estimates and assumptions

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