ACCOUNTING PRINCIPLES 15 Summary of significant accounting policies 16 1 Significant accounting judgments, estimates and assumptions 21 ASSOCIATED COMPANIES AND JOINT VENTURES 2 Investments in associated companies and joint ventures 22 INCOME STATEMENT ITEMS 3 Payroll expenses 24 4 Pensions and other long-term employee benefits 25 5 Other operating expenses and net financial items 27 6 Income tax 28 BALANCE SHEET ITEMS 7 Intangible assets 30 8 Property, plant and equipment 31 9 Inventories 32 10 Provisions 32 FINANCIAL INSTRUMENTS 11 Financial risk management 33 12 Overview of financial Instruments 36 13 Trade and other receivables 37 14 Cash and cash equivalents 38 15 Funding and borrowings 39 16 Other current liabilities 40 EQUITY AND SUBSIDIARIES INFORMATION 17 Share capital and shareholder information 40 18 List of subsidiaries 42 OTHER MATTERS 19 Contingent liabilities 43 20 Contractual obligations and guarantees 44 21 Leases 44 22 Related parties 45 23 Standards issued but not yet effective 46 24 Events after the balance sheet date 46 JOTUN GROUP NOTES
Jotun Annual Report 2016
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