Airbus - Financial Statements 2022

2. Notes to the IFRS Consolidated Financial Statements

Contents

2.1 Basis of Preparation

21. Property, Plant and Equipment

15

40

22. Other Investments and Other Long ‑ Term Financial Assets 23. Contract Assets and Contract Liabilities, Trade Receivables and Trade Liabilities 25. Provisions, Contingent Assets and Contingent Liabilities 26. Other Financial Assets and Other Financial Liabilities 24. Inventories

1. The Company

15

42

2. Ukraine Crisis

15

3. Macroeconomic Environment

15

43

4. Significant Accounting Policies

16

44

5. Key Estimates and Judgements

18

6. Change in Accounting Policies and Disclosures

19

44

7. Climate Impacts

20

46

2.2 Airbus Structure

21

27. Other Assets and Other Liabilities

47

8. Scope of Consolidation

21

28. Sales Financing Transactions

48

9. Acquisitions and Disposals

21

2.6 Employees Costs and Benefits

50

10. Investments Accounted for under the Equity Method

22

29. Number of Employees

50

11. Related Party Transactions

26

30. Personnel Expenses

51

31. Personnel ‑ Related Provisions 32. Post ‑ Employment Benefits

51

2.3 Segment Information

26

51

12. Segment Information

27

33. Share ‑ based Payment

58

2.4 Airbus Performance

30

34. Remuneration

61

13. Revenue and Gross Margin

30

2.7 Capital Structure and Financial Instruments

66

14. Research and Development Expenses

31

35. Total Equity

66

15. Other Income and Other Expenses

31

36. Capital Management

67

16. Share of Profit from Investments Accounted for under the Equity Method and Other Income from Investments

37. Net Cash

68

31

38. Financial Instruments

72

17. Total Financial Result

32

2.8 Other Notes

88

18. Income Taxes

32

39. Litigation and Claims

88

19. Earnings per Share

36

40. Auditor Fees

91

2.5 Operational Assets and Liabilities

37

41. Events after the Reporting Date

91

20. Intangible Assets

37

2.9 Appendix “Simplified Airbus Structure”

92

14