This page presents definitions used to generate the Balance Sheet charts in the document. These definitions show how the chart values are derived from the company's results. Aiming for consistency by choosing appropriate items from a company's reports so that charts can be compared between different companies.
Items normally extracted from the reported Consolidated Balance Sheet or Statement of Financial Position.
Occasionally, some degree of judgement is applied when deciding which item should go in which chart component group as reported data may be incomplete or missing. For example, it may be uncertain whether an asset or liability should be classed as current (short-term asset or liability) or non-current (long-term).
It may be necessary to estimate items where data are missing from the company's report. For example, reported Non-current provisions may include Pension obligations instead of being reported separately.
