Financial Statements 2023

2. Notes to the IFRS Consolidated Financial Statements

Contents

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

2.1 Basis of Preparation

15

43

1. The Company

15

2. Geopolitical and Macroeconomic Environment

15

44

3. Climate Impacts

15

45

4. Material Accounting Policies

17

5. Key Estimates and Judgements

19

45

6. Change in Accounting Policies and Disclosures

20

47

2.2 Airbus Structure

22

26. Other Assets and Other Liabilities

48

7. Scope of Consolidation

22

27. Sales Financing Transactions

49

8. Acquisitions and Disposals

22

2.6 Employees Costs and Benefits

51

9. Investments Accounted for under the Equity Method

23

28. Number of Employees

51

10. Related Party Transactions

27

29. Personnel Expenses

52

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

52

2.3 Segment Information

27

52

11. Segment Information

28

32. Share ‑ based Payment

59

2.4 Airbus Performance

31

33. Remuneration

62

12. Revenue and Gross Margin

31

2.7 Capital Structure and Financial Instruments

67

13. Research and Development Expenses

32

34. Total Equity

67

14. Other Income and Other Expenses

32

35. Capital Management

68

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

36. Net Cash

69

32

37. Financial Instruments

73

16. Total Financial Result

33

2.8 Other Notes

89

17. Income Taxes

33

38. Litigation and Claims

89

18. Earnings per Share

37

39. Auditor Fees

92

2.5 Operational Assets and Liabilities

38

40. Events after the Reporting Date

93

19. Intangible Assets

38

2.9 Appendix

94

20. Property, Plant and Equipment

41

14

Airbus

Financial Statements 2023