Page 407 - CRC_One Report 2021_EN

Business Overview and Performance Corporate Governance Financial Statements Enclosure

Central Retail Corporation Public Company Limited and its Subsidiaries
Notes to the financial statements
For the year ended 31 December 2021

Note Contents

1 General information
2 Basis of preparation of the financial statements
3 Change in accounting policy
4 Significant accounting policies
5 Impact of COVID-19 pandemic
6 Acquisitions of subsidiaries and non-controlling interests
7 Related parties
8 Cash and cash equivalents
9 Trade receivables
10 Other current receivables
11 Inventories
12 Investments in associates and joint ventures
13 Investments in subsidiaries
14 Investment properties
15 Property, plant and equipment
16 Right-of-use assets
17 Leases as a lessee
18 Leases as a lessor
19 Goodwill
20 Other intangible assets
21 Interest-bearing liabilities
22 Other current payables
23 Non-current provisions for employee benefits
24 Share capital
25 Legal reserves
26 Segment information and disaggregation of revenue
27 Other income
28 Selling expenses
29 Administrative expenses
30 Employee benefit expenses
31 Income tax
32 Basic earnings per share
33 Dividends
34 Financial instruments
35 Capital management
36 Commitments with non-related parties
37 Contingent liabilities
38 Events after the reporting period

Annual Report 2021 (Form 56-1 One-Report) 407
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