b'Notes to the Consolidated Financial StatementsINDEX TO NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Section 1. Corporate and group information401.1.Corporate information401.2.Group information40Section 2. Basis of preparation and other significant accounting policies412.1Basis of preparation412.2Basis of consolidation412.3 Summaryofsignificantaccountingpolicies 422.4 Significantaccountingjudgments,estimatesandassumptions 552.4.1 Changesinaccountingpoliciesanddisclosures 59 2.5 Restatement 64 2.6 Reclassification 64Section 3. Results for the year653.1 Segmentinformation 653.2 Informationaboutkeyitemscomprisingoperatingprofit/loss 703.3 Incometax 743.4 Earningspershare 763.5 Dividendspaidandproposed 77Section 4. Invested capital784.1 Oil,explorationandproducingproperties 784.2 Refiningproperties 804.3 Otherproperty,plantandequipment 824.4 CapitalInvestmentinjointventure 844.5 Goodwillandotherintangibleassets 864.6 Investmentproperties 874.7 Leases 884.8 Provisions 904.9 Employeedefinedbenefitliabilities 924.10 Impairmenttestingofothernon-currentassets 1184.11 Capitalcommitmentsandothercontingencies 118Section 5. Capital and debt structure1195.1 Issuedcapitalandreserves 1195.2 Capitalmanagement 1195.3 Financialinstruments 120Section 6. Working capital1266.1 Cashandshorttermdeposits 1266.2 Tradeandotherreceivables 1276.3 Inventories 1296.4 Tradepayables,accrualsandotherliabilities 129Section 7. Group information and related party disclosures131Section 8. Other1348.1 Eventsafterthereportingperiod 13439'