Financial Statements 2021

2. Notes to the IFRS Consolidated Financial Statements /

Contents

2.1

Basis of Preparation

15 15 15 16 17 18 20 20 20 21 22 24 25 25 27 27 28 28 28 29 29 33 33 33 36

21.

Other Investments and Other Long-Term Financial Assets Contract Assets and Contract Liabilities, Trade Receivables and Trade Liabilities Provisions, Contingent Assets and Contingent Liabilities Other Financial Assets and Other Financial Liabilities Inventories

38

1. 2. 3. 4. 5. 6.

The Company

22.

Impact of the COVID-19 Pandemic Significant Accounting Policies Key Estimates and Judgements

38 39

23. 24.

Change in Accounting Policies and Disclosures

40

Climate impacts

25.

41 43 43 46 46 46 46 46 52 54 58 59 59 63 77 77 79 79

2.2 Airbus Structure

26. 27.

Other Assets and Other Liabilities Sales Financing Transactions

7. 8. 9.

Scope of Consolidation Acquisitions and Disposals

Investments Accounted for under the Equity Method

2.6 Employees Costs and Benefits

28. 29. 30. 31. 32. 33. 2.7 34. 35. 36. 37.

Number of Employees Personnel Expenses

10.

Related Party Transactions

Personnel-Related Provisions Post-Employment Benefits

2.3 Segment Information

11.

Segment Information

Share-based Payment

2.4 Airbus Performance

Remuneration

12. 13. 14. 15.

Revenue and Gross Margin

Capital Structure and Financial Instruments 58

Research and Development Expenses Other Income and Other Expenses

Total Equity

Capital Management

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

Net Cash

Financial Instruments

16. 17. 18.

Total Financial Result

2.8 Other Notes

Income Taxes

38. 39. 40.

Litigation and Claims

Earnings per Share

Auditor Fees

2.5 Operational Assets and Liabilities

Events after the Reporting Date

19. 20.

Intangible Assets

2.9 Appendix “Simplified Airbus Structure”

80

Property, Plant and Equipment

14

Airbus / Financial Statements 2021