SBM OFFSHORE

SBM OFFSHORE

Annual Report 2022
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  • Business Environment
  • Performance Review and Impact
  • Governance
  • Financial Information 2022
  • Non-Financial Information
  • Additional Information
Home>Financial Information 2022>Consolidated Financial Statements>Accounting Principles>C. Significant Accounting Policies>(i) Assets (or disposal groups) held for sale
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  • 4.1 Financial Review
  • 4.2 Consolidated Financial Statements
    • 4.2.1 Consolidated Income Statement
    • 4.2.2 Consolidated Statement of Comprehensive Income
    • 4.2.3 Consolidated Statement of Financial Position
    • 4.2.4 Consolidated Statement of Changes in Equity
    • 4.2.5 Consolidated Cash Flow Statement
    • 4.2.6 General Information
    • 4.2.7 Accounting Principles
      • A. Accounting Framework
      • B. Critical Accounting Policies
      • C. Significant Accounting Policies
        • (a) Distinction between current and non-current assets and liabilities
        • (b) Consolidation
        • (c) Non-derivative financial assets
        • (d) Borrowings (bank and other loans) and lease liabilities
        • (e) Foreign currency transactions and derivative financial instruments
        • (f) Provisions
        • (g) Property, plant and equipment
        • (h) Intangible assets
        • (i) Assets (or disposal groups) held for sale
        • (j) Inventories
        • (k) Trade and other receivables
        • (l) Impairment of finance lease receivables
        • (m) Cash and cash equivalents
        • (n) Share capital
        • (o) Income tax
        • (p) Deferred tax
        • (q) Employee benefits
        • (r) Trade payables
  • 4.3 Notes to the Consolidated Financial Statements
  • 4.4 Company Financial Statements
  • 4.5 Notes to the Company Financial Statements
  • 4.6 Other information
  • 4.7 Key Figures

(i) Assets (or disposal groups) held for sale

The Company classifies assets or disposal groups as being held for sale when their carrying amount will be recovered principally through a sale transaction rather than through continuing use.

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SBM OFFSHORE

SBM Offshore provides floating production solutions to the offshore energy industry, over the full product life-cycle

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