DSV Annual Report 2022
49
DSV Annual Report 2022 Consolidated financial statements 2022
Notes to the
consolidated
financial
statements
Contents
= III
Chapter 1
Basis of preparation
Introduction..
Chapter 4
Capital structure and finances
50
4.1
Equity.
Basis of measurement.
50
4.2
Capital structure and capital allocation.
Changes in accounting policies
50
4.3
Financial liabilities.
Management judgements and estimates
50
4.4
Financial risks
69
Basis of consolidation
50
4.5
Derivative financial instruments.
Foreign currency
51
4.6
Earnings per share.
Presentation
51
4.7
Financial instruments - fair value hierarchy
6701233
66
68
New accounting regulations.
51
Chapter 5
Chapter 2
Tax
Profit for the year
5.1
Income tax.
2.1
Segment information.
2.2
Revenue
2.3
Direct costs
2.4
Other external expenses.
55
SSSS
52
5.2
Deferred tax.
74
75
54
55
Chapter 6
Other notes
2.5
Staff costs.
55
6.1
Acquisition and disposal of entities
77
2.6
Amortisation and depreciation.
55
6.2
Share option schemes
79
2.7
Special items.
56
6.3
Remuneration of the Executive Board and
2.8 Financial income and expenses
56
the Board of Directors . . .
81
6.4
Fees to auditors appointed at the
Chapter 3
Annual General Meeting
81
ā 3 3 3 3 3 3 3 3
Operating assets and liabilities
6.5
Related-party transactions
81
3.1
Impairment testing
57
6.6
Contingent liabilities and security for debt.
82
3.2
3.3
3.4
3.5
3.6
3.7
3.8
234567ā
Intangible assets.
59
Property, plant and equipment
60
Contract assets and accrued cost of services
Inventories.
61
61
Leases
61
Pension and other post-employment benefit plans
Provisions
66
63
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