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 15 – Earnings Per Share16 – Intangible assets