D. Accounting and Valuation Principles
- a. Intangible Assets
- b. Property, Plant and Equipment
- c. Financial Assets and Investments in Associated Companies
- d. Finished Goods, Work in Progress, Raw Materials
- e. Construction Contracts
- f. Trade Accounts Receivable
- g. Marketable Securities
- h. Cash and Cash Equivalents
- i. Share Capital
- j. Capital Reserves
- k. Retained Earnings
- l. Provisions
- m. Other Accounting and Valuation Principles
- n. Foreign Currency
- o. Employee Benefits
- p. Income Taxes
- q. Use of Estimates
- r. Contingencies
