Notes to the Consolidated Financial Statements Basis of Preparation and Accounting Policies 1 – Basis of preparation 2 – Effects of climate change and the energy transition 3 – Accounting policies, judgements and estimates 4 – Changes in Group structure Segment Reporting 5 – Segment Reporting Notes to the Income Statement 6 – Sales revenues 7 – Other operating income and net income from equity-accounted investments 8 – Depreciation, amortization, impairments and write-ups 9 – Exploration expenses 10 – Other operating expenses 11 – Personnel expenses 12 – Net financial result 13 – Solidarity contribution on refined crude oil 14 – Taxes on income and profit 15 – Earnings Per Share Notes to the Statement of Financial Position 16 – Intangible assets 17 – Property, plant, and equipment 18 – Equity-accounted investments 19 – Inventories 20 – Financial assets 21 – Other assets 22 – Assets and liabilities held for sale 23 – Equity of stockholders of the parent 24 – Non-controlling interests 25 – Provisions 26 – Liabilities 27 – Deferred taxes Supplementary Information on the Financial Position 28 – Consolidated Statement of Cash Flows 29 – Contingent liabilities 30 – Risk management 31 – Fair value hierarchy 32 – Offsetting of financial assets and financial liabilities 33 – Result on financial instruments 34 – Share based payments Other Information 35 – Average number of employees 36 – Expenses Group auditor 37 – Related parties 38 – Unconsolidated structured entities 39 – Subsequent events 40 – Direct and indirect investments of OMV Aktiengesellschaft Oil and Gas Reserve Estimation and Disclosures (unaudited)Executive Board Consolidated Statement of Cash Flows for 2023Basis of Preparation and Accounting Policies