Notes to the Consolidated Financial Statements

• • 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

    • B.1. Group entities

    • B.2. Consolidation methods and accounting for associates

  • 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 prior year period restatement

  • D. Segment reporting

    • D.1. Transformovaný fond Penzijní společnosti České pojišťovny

    • D.2. 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 and discontinued operations

    • 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 instruments at fair value through profit or loss

    • F.18. Net gains related to associates and disposal of 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. Share-based payments

    • F.28. Information on employees

    • F.29. Hedge accounting

    • F.30. Offsetting of financial instruments

    • F.31. Earnings per share

    • F.32. Off-balance sheet items

    • F.33. Related parties

    • F.34. Audit fees

  • G. Subsequent events