5. Summary of significant accounting policies

The consolidated financial statements have been drawn up on historical cost basis, except from remeasurements of investment property and some financial instruments, which are measured at fair value.

The consolidated financial statements have been drawn up on historical cost basis, except from remeasurements of investment property and some financial instruments, which are measured at fair value.

5.1 Changes in accounting policies, accounting estimates and errors

5.2 Consolidation principles

5.3 Recognition of foreign currency transactions and balances and applied exchange rates

5.4 Acquisition method

5.5 Intangible assets

5.6 Goodwill

5.7 Property, plant and equipment

5.8 Impairment of property, plant and equipment and intangible assets

5.9 Investment property

5.10 Associates and joint ventures

5.11 Financial instruments

5.12 Salvages and subrogations in non-life insurance

5.13 Costs of acquisition and deferred acquisition costs

5.14 Cash and cash equivalents

5.15 Assets and liabilities held for sale and disposal groups

5.16 Equity

5.17 Insurance contracts

5.18 Provisions for employee benefits

5.19 Other provisions

5.20 Revenue recognition

5.21 Taxes

5.22 Earnings per share