1. Airbus SE IFRS – Consolidated Financial Statements | 2 |
Airbus SE – IFRS Consolidated Income Statement for the Years Ended 31 December 2022 and 2021 | 4 |
Airbus SE – IFRS Consolidated Statement of Comprehensive Income for the Years Ended 31 December 2022 and 2021 | 4 |
Airbus SE – IFRS Consolidated Statement of Financial Position for the Years Ended 31 December 2022 and 2021 | 6 |
2. Notes to the IFRS Consolidated Financial Statements | 13 |
2.1 Basis of Preparation | 14 |
1. The Company | 14 |
2. Ukraine Crisis | 14 |
3. Macroeconomic Environment | 14 |
4. Significant Accounting Policies | 16 |
5. Key Estimates and Judgements | 18 |
6. Change in Accounting Policies and Disclosures | 18 |
7. Climate Impacts | 20 |
2.2 Airbus Structure | 20 |
8. Scope of Consolidation | 20 |
9. Acquisitions and Disposals | 20 |
10. Investments Accounted for under the Equity Method | 22 |
11. Related Party Transactions | 26 |
2.3 Segment Information | 26 |
12. Segment Information | 26 |
2.4 Airbus Performance | 30 |
13. Revenue and Gross Margin | 30 |
14. Research and Development Expenses | 30 |
15. Other Income and Other Expenses | 30 |
16. Share of Profit from Investments Accounted for under the Equity Method and Other Income from Investments | 30 |
17. Total Financial Result | 32 |
18. Income Taxes | 32 |
19. Earnings per Share | 36 |
2.5 Operational Assets and Liabilities | 36 |
20. Intangible Assets | 36 |
21. Property, Plant and Equipment | 40 |
22. Other Investments and Other Long‑Term Financial Assets | 42 |
23. Contract Assets and Contract Liabilities, Trade Receivables and Trade Liabilities | 42 |
24. Inventories | 44 |
25. Provisions, Contingent Assets and Contingent Liabilities | 44 |
26. Other Financial Assets and Other Financial Liabilities | 46 |
27. Other Assets and Other Liabilities | 46 |
28. Sales Financing Transactions | 48 |
2.6 Employees Costs and Benefits | 50 |
29. Number of Employees | 50 |
30. Personnel Expenses | 50 |
31. Personnel‑Related Provisions | 50 |
32. Post‑Employment Benefits | 50 |
33. Share‑based Payment | 58 |
34. Remuneration | 60 |
2.7 Capital Structure and Financial Instruments | 66 |
35. Total Equity | 66 |
36. Capital Management | 66 |
37. Net Cash | 68 |
38. Financial Instruments | 72 |
2.8 Other Notes | 88 |
39. Litigation and Claims | 88 |
40. Auditor Fees | 90 |
41. Events after the Reporting Date | 90 |
2.9 Appendix “Simplified Airbus Structure” | 92 |
3. Airbus SE IFRS - Company Financial Statements | 95 |
IFRS Company Income Statement for the Years Ended 31 December 2022 and 2021 | 96 |
IFRS Company Statement of Comprehensive Income for the Years Ended 31 December 2022 and 2021 | 96 |
IFRS Company Statement of Financial Position for the Years Ended 31 December 2022 and 2021 | 96 |
IFRS Company Statement of Cash Flows for the Years Ended 31 December 2022 and 2021 | 98 |
IFRS Company Statement of Changes in Equity for the Years Ended 31 December 2022 and 2021 | 98 |
4. Notes to the IFRS Company Financial Statements | 101 |
4.1 Basis of Preparation | 102 |
1. The Company | 102 |
2. Ukraine Crisis | 102 |
3. Macroeconomic Environment | 102 |
4. Significant Accounting Policies | 102 |
5. Key Estimates and Judgements | 104 |
6. Climate impacts | 104 |
7. Related Party Transactions | 104 |
4.2 Company Performance | 106 |
8. Total Operating Result | 106 |
9. Total Financial Result | 106 |
10. Income Taxes | 106 |
4.3 Operational Assets and Liabilities | 108 |
11. Investments in Subsidiaries, Associates and Participations | 108 |
12. Financial Assets and Financial Liabilities | 110 |
13. Commitments and Contingencies | 110 |
4.4 Employees | 112 |
14. Number of Employees | 112 |
4.5 Capital Structure and Financial Instruments | 112 |
15. Total Equity | 112 |
16. Cash, Securities and Financing Liabilities | 114 |
17. Information about Financial Instruments | 116 |
4.6 Other Notes | 124 |
18. Auditor Fees | 124 |
19. Events after the Reporting Date | 124 |
5. Other Supplementary Information | 127 |