La comparabilité sans détour.

Profit (loss)^{The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income.}

Gains (losses) on exchange differences on translation of foreign operations, before tax^{The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments.}

Income tax relating to exchange differences on translation of foreign operations and hedges of net investments in foreign operations included in other comprehensive income^{The amount of income tax relating to amounts recognised in other comprehensive income in relation to hedges of net investments in foreign operations.}

Other comprehensive income, net of tax, exchange differences on translation of foreign operations and hedges of net investments in foreign operations^{The amount of other comprehensive income, net of tax, after reclassification adjustments, that is the aggregate of exchange differences on translation of financial statements of foreign operations and hedges of net investments in foreign operations.}

Gains (losses) on cash flow hedges, before tax^{The gains (losses) recognised in other comprehensive income on cash flow hedges, before tax, before reclassification adjustments.}

Reclassification adjustments on cash flow hedges, before tax^{The amount of reclassification adjustments related to cash flow hedges, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods.}

Income tax relating to cash flow hedges included in other comprehensive income^{The amount of income tax relating to amounts recognised in other comprehensive income in relation to cash flow hedges.}

Other comprehensive income, net of tax, cash flow hedges^{The amount of other comprehensive income, net of tax, after reclassification adjustments, related to cash flow hedges.}

Other comprehensive income that will be reclassified to profit or loss, net of tax^{The amount of other comprehensive income that will be reclassified to profit or loss, net of tax.}

Income tax relating to changes in revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets included in other comprehensive income^{The amount of income tax relating to amounts recognised in other comprehensive income in relation to changes in a revaluation surplus of property, plant and equipment, right-of-use assets and intangible assets.}

Other comprehensive income, before tax, gains (losses) on remeasurements of defined benefit plans^{The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset).}

Income tax relating to remeasurements of defined benefit plans included in other comprehensive income^{The amount of income tax relating to amounts recognised in other comprehensive income in relation to remeasurements of defined benefit plans.}

Other comprehensive income, net of tax, gains (losses) on remeasurements of defined benefit plans^{The amount of other comprehensive income, net of tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset).}

Other comprehensive income that will not be reclassified to profit or loss, net of tax^{The amount of other comprehensive income that will not be reclassified to profit or loss, net of tax.}

Other comprehensive income^{The amount of income and expense (including reclassification adjustments) that is not recognised in profit or loss as required or permitted by IFRSs.}

Comprehensive income^{The amount of change in equity resulting from transactions and other events, other than those changes resulting from transactions with owners in their capacity as owners.}

Comprehensive income, attributable to non-controlling interests^{The amount of comprehensive income attributable to non-controlling interests.}

Comprehensive income, attributable to owners of parent^{The amount of comprehensive income attributable to owners of the parent.}

Revenue^{The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.}

Cost of sales^{The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.}

Gross profit^{The amount of revenue less cost of sales.}

Distribution costs^{The amount of costs relating to the distribution of goods and services.}

Administrative expenses^{The amount of expenses that the entity classifies as being administrative.}

Share of profit (loss) of associates and joint ventures accounted for using equity method^{The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method.}

Profit (loss) from operating activities^{The profit (loss) from operating activities of the entity.}

Other operating income (expense)^{The amount of operating income (expense) that the entity does not separately disclose in the same statement or note.}

Other finance income (cost)^{The amount of finance income or cost that the entity does not separately disclose in the same statement or note.}

Interest expense on lease liabilities^{The amount of interest expense on lease liabilities.}

Profit (loss) from continuing operations^{The profit (loss) from continuing operations.}

Finance income (cost)^{The amount of income or cost associated with interest and other financing activities of the entity.}

Tax expense (income)^{The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax.}

Profit (loss)^{The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income.}

Basic earnings (loss) per share^{The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).}

Profit (loss), attributable to non-controlling interests^{The profit (loss) from continuing and discontinued operations attributable to non-controlling interests.}

Profit (loss), attributable to owners of parent^{The profit (loss) from continuing and discontinued operations attributable to owners of the parent.}

Weighted average number of ordinary shares used in calculating basic earnings per share^{The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor.}

Diluted earnings (loss) per share^{The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator), divided by the weighted average number of ordinary shares outstanding during the period (the denominator), both adjusted for the effects of all dilutive potential ordinary shares.}

Weighted average number of ordinary shares used in calculating diluted earnings per share^{The weighted average number of ordinary shares outstanding plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares.}

Intangible assets other than goodwill^{The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill.}

Goodwill^{The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised.}

Property, plant and equipment^{The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period.}

Right-of-use assets^{The amount of assets that represent a lessee's right to use an underlying asset for the lease term. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee.}

Investments accounted for using equity method^{The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee.}

Non-current financial assets available-for-sale^{The amount of non-current financial assets available-for-sale.}

Other non-current assets^{The amount of non-current assets that the entity does not separately disclose in the same statement or note.}

Deferred tax assets^{The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits.}

Non-current assets^{The amount of assets that do not meet the definition of current assets.}

Current inventories^{The amount of current inventories.}

Trade and other current receivables^{The amount of current trade receivables and current other receivables.}

Current tax assets, current^{The current amount of current tax assets.}

Other current assets^{The amount of current assets that the entity does not separately disclose in the same statement or note.}

Cash and cash equivalents^{The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.}

Current assets^{The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period.}

Assets^{The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.}

Equity attributable to owners of parent^{The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest.}

Non-controlling interests^{The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent.}

Equity^{The amount of residual interest in the assets of the entity after deducting all its liabilities.}

Non-current portion of non-current borrowings^{The non-current portion of non-current borrowings.}

Non-current lease liabilities^{The amount of non-current lease liabilities.}

Other non-current liabilities^{The amount of non-current liabilities that the entity does not separately disclose in the same statement or note.}

Deferred tax liabilities^{The amounts of income taxes payable in future periods in respect of taxable temporary differences.}

Current borrowings and current portion of non-current borrowings^{The amount of current borrowings and current portion of non-current borrowings.}

Non-current liabilities^{The amount of liabilities that do not meet the definition of current liabilities.}

Current lease liabilities^{The amount of current lease liabilities.}

Trade and other current payables^{The amount of current trade payables and current other payables.}

Current tax liabilities, current^{The current amount of current tax liabilities.}

Current liabilities^{Expiry date 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have an unconditional right to defer settlement for at least twelve months after the reporting period. Effective 2023-01-01: The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.}

Equity and liabilities^{The amount of the entity's equity and liabilities.}

Comprehensive income, attributable to non-controlling interests^{The amount of comprehensive income attributable to non-controlling interests.}

Adjustments for depreciation and amortisation expense^{Adjustments for depreciation and amortisation expense to reconcile profit (loss) to net cash flow from (used in) operating activities.}

Adjustments for undistributed profits of investments accounted for using equity method^{Adjustments for undistributed profits of investments accounted for using the equity method to reconcile profit (loss) to net cash flow from (used in) operating activities.}

Depreciation, right-of-use assets^{The amount of depreciation of right-of-use assets.}

Other adjustments to reconcile profit (loss)^{Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note.}

Cash flows from (used in) operations before changes in working capital^{The cash inflow (outflow) from the entity's operations before changes in working capital.}

Interest paid, classified as operating activities^{The cash outflow for interest paid, classified as operating activities.}

Interest paid, classified as financing activities^{The cash outflow for interest paid, classified as financing activities.}

Income taxes paid (refund), classified as operating activities^{The cash flows from income taxes paid or refunded, classified as operating activities.}

Increase (decrease) in working capital^{The increase (decrease) in working capital.}

Cash flows from (used in) operating activities^{The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities.}

Gains (losses) on hedges of net investments in foreign operations, before tax^{The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, before tax, before reclassification adjustments.}

Dividends received, classified as investing activities^{The cash inflow from dividends received, classified as investing activities.}

Income taxes paid (refund), classified as investing activities^{The cash flows from income taxes paid or refunded, classified as investing activities.}

Cash flows from (used in) investing activities^{The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents.}

Dividends paid, classified as financing activities^{The cash outflow for dividends paid by the entity, classified as financing activities.}

Proceeds from borrowings, classified as financing activities^{The cash inflow from borrowings obtained.}

Repayments of borrowings, classified as financing activities^{The cash outflow to settle borrowings, classified as financing activities.}

Payments of lease liabilities, classified as financing activities^{The cash outflow for payment of lease liabilities, classified as financing activities.}

Cash flows from (used in) financing activities^{The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity.}

Effect of exchange rate changes on cash and cash equivalents^{The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency.}

Increase (decrease) in cash and cash equivalents after effect of exchange rate changes^{The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies.}

Cash and cash equivalents if different from statement of financial position^{The amount of cash and cash equivalents in the statement of cash flows when different from the amount of cash and cash equivalents in the statement of financial position.}

Income taxes paid (refund)^{The cash flows from income taxes paid or refunded.}

Dividends recognised as distributions to owners^{The amount of dividends recognised as distributions to owners.}

Dividends recognised as distributions to owners per share^{The amount, per share, of dividends recognised as distributions to owners.}

Issued capital, ordinary shares^{The nominal value of capital arising from issuing ordinary shares.}

Number of shares issued^{The number of shares issued by the entity.}

Share premium^{The amount received or receivable from the issuance of the entity's shares in excess of nominal value.}

Retained earnings, excluding profit (loss) for reporting period^{A component of equity representing the entity’s cumulative undistributed earnings or deficit excluding the profit or loss for the reporting period.}

Retained earnings, profit (loss) for reporting period^{A component of equity representing the entity’s undistributed profit or loss for the reporting period.}

Profit (loss)^{The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income.}

Gains (losses) on exchange differences on translation of foreign operations, before tax^{The gains (losses) recognised in other comprehensive income on exchange differences on the translation of financial statements of foreign operations, before tax, before reclassification adjustments.}

Non-controlling interests^{The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent.}