Financial Statements 2023
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1. Airbus SE IFRS Consolidated Financial Statements
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Airbus SE – IFRS Consolidated Income Statement for the years ended 31 December 2023 and 2022
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Airbus SE – IFRS Consolidated Statement of Comprehensive Income for the years ended 31 December 2023 and 2022
5
Airbus SE – IFRS Consolidated Statement of Financial Position for the years ended 31 December 2023 and 2022
6
Airbus SE – IFRS Consolidated Statement of Cash Flows for the years ended 31 December 2023 and 2022
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Airbus SE – IFRS Consolidated Statement of Changes in Equity for the years ended 31 December 2023 and 2022
10
2. Notes to the IFRS Consolidated Financial Statements
13
2.1 Basis of Preparation
15
1. The Company
15
2. Geopolitical and Macroeconomic Environment
15
3. Climate Impacts
15
4. Material Accounting Policies
17
5. Key Estimates and Judgements
19
6. Change in Accounting Policies and Disclosures
20
2.2 Airbus Structure
22
7. Scope of Consolidation
22
8. Acquisitions and Disposals
22
9. Investments Accounted for under the Equity Method
23
10. Related Party Transactions
27
2.3 Segment Information
27
11. Segment Information
28
2.4 Airbus Performance
31
12. Revenue and Gross Margin
31
13. Research and Development Expenses
32
14. Other Income and Other Expenses
32
15. Share of Profit from Investments Accounted for under the Equity Method and Other Income from Investments
32
16. Total Financial Result
33
17. Income Taxes
33
18. Earnings per Share
37
2.5 Operational Assets and Liabilities
38
19. Intangible Assets
38
20. Property, Plant and Equipment
41
21. Other Investments and Other Long‑Term Financial Assets
43
22. Contract Assets and Contract Liabilities, Trade Receivables and Trade Liabilities
44
23. Inventories
45
24. Provisions, Contingent Assets and Contingent Liabilities
45
25. Other Financial Assets and Other Financial Liabilities
47
26. Other Assets and Other Liabilities
48
27. Sales Financing Transactions
49
2.6 Employees Costs and Benefits
51
28. Number of Employees
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29. Personnel Expenses
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30. Personnel‑Related Provisions
52
31. Post‑Employment Benefits
52
32. Share‑based Payment
59
33. Remuneration
62
2.7 Capital Structure and Financial Instruments
67
34. Total Equity
67
35. Capital Management
68
36. Net Cash
69
37. Financial Instruments
73
2.8 Other Notes
89
38. Litigation and Claims
89
39. Auditor Fees
92
40. Events after the Reporting Date
93
2.9 Appendix
94
3. Airbus SE IFRS Company Financial Statements
111
IFRS Company Income Statement for the Years Ended 31 December 2023 and 2022
112
IFRS Company Statement of Comprehensive Income for the Years Ended 31 December 2023 and 2022
112
IFRS Company Statement of Financial Position for the Years Ended 31 December 2023 and 2022
113
IFRS Company Statement of Cash Flows for the Years Ended 31 December 2023 and 2022
114
IFRS Company Statement of Changes in Equity for the Years Ended 31 December 2023 and 2022
115
4. Notes to the IFRS Company Financial Statements
117
4.1 Basis of Preparation
119
1. The Company
119
2. Geopolitical and Macroeconomic Environment
119
3. Climate impacts
119
4. Material Accounting Policies
119
5. Key Estimates and Judgements
120
6. Related Party Transactions
121
4.2 Company Performance
122
7. Total Operating Result
122
8. Total Financial Result
122
9. Income Taxes
123
4.3 Operational Assets and Liabilities
126
10. Investments in Subsidiaries, Associates and Participations
126
11. Financial Assets and Financial Liabilities
128
12. Commitments and Contingencies
128
4.4 Employees
129
13. Number of Employees
129
4.5 Capital Structure and Financial Instruments
129
14. Total Equity
129
15. Cash, Securities and Financing Liabilities
131
16. Information about Financial Instruments
134
4.6 Other Notes
142
17. Auditor Fees
142
18. Events after the Reporting Date
142
5. Other Supplementary Information
145
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