Gestamp Automocion S.a.BME: GEST

H1 2023 Interim Results

· Issued by Gestamp Automocion S.a.
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GESTAMP AUTOMOCIÓN, S.A. AND SUBSIDIARIES

Interim Condensed Consolidated Financial Statements for the six-month period ended

ended 30 June 2023

CONTENTS

NOTE

Interim Condensed Consolidated Statement of financial position

Interim Condensed Consolidated Statement of profit or loss

Interim Condensed Consolidated Statement of comprehensive income

Interim Condensed Consolidated Statement of changes in equity

Interim Condensed Consolidated Statement of cash flow

Notes to the Interim Condensed Consolidated Financial Statements

  1. Background and General Information
  2. Scope of consolidation
    1. a Breakdown of scope of consolidation
    1. b Changes in the scope of consolidation
  4. Business combinations
  5. Basis of presentation
    1. 1 True and fair view
  1. 2 Comparison of information
  1. 3 Basis of consolidation
  1. 4 Going concern
  1. 5 Argentina and Turkey hyperinflation adjustment
  1. 6 Alternative management indicators
  1. Changes in accounting policies
  2. Summary of significant accounting policies
  1. 1 Foreign currency transactions
  1. 2 Property, plant and equipment
  1. 3 Business combinations and consolidation goodwill
  1. 4 Investment in associates
  1. 5 Other intangible assets
  1. 6 Financial assets
  1. 7 Impairment losses on assets
  1. 8 Assets and liabilities held for sale and discontinued operations
  1. 9 Trade and other receivables
  1. 10 Inventories
  1. 11 Revenue recognition and assets from contracts with customers
  1. 12 Cash and cash equivalents
  1. 13 Government grants
  1. 14 Financial liabilities (suppliers, borrowings and others)
  1. 15 Provisions and contingent liabilities
  1. 16 Employee benefits
  1. 17 Leases
  1. 18 Income tax
  1. 19 Derivative financial instruments
  1. 20 Related parties
  1. 21 Environment

7 Significant accounting estimates and criteria

7. 1 Significant estimates

7. 2 Main accounting judgements

  1. Changes in significant accounting policies and estimates and restatement of errors
  2. Segment reporting
  1. Intangible assets
  2. Property, plant and equipment
  3. Financial assets
  4. Inventories
  5. Assets from contracts with customers
  6. Trade and other receivables / Other current assets and liabilities / Cash and cash equivalents
  7. Capital, own shares and share premium
  8. Retained earnings

17. 1 Legal reserve of the Parent Company

17. 2 Unrestricted reserves of the Parent Company

17. 3 Availability of reserves at fully consolidated companies

  1. Translation differences
  2. Non-controllinginterests
  3. Deferred income
  4. Provisions and contingent liabilities
  5. Borrowed funds
  6. Trade and other payables
  7. Operating income
  8. Operating expenses
  9. Financial income and financial expenses
  10. Corporate income tax
  11. Earnings per share
  12. Commitments
  13. Related Party transactions
  14. Financial risk management
  1. 1 Financial risk factors
  1. 2 Hedge accounting
  1. 3 Valuation method (fair value estimate)
  1. 4 Capital risk management
  1. Subsequent events
  2. Additional note for English translation
    APPENDIX I Scope of consolidation APPENDIX II Indirect investments

APPENDIX III Guarantors

1