yara_financial_review

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	Key facts Yara in brief Letter from the CEO Report of the Board of Directors Management Discussions and Analysis Value drivers and Yara's growth strategy Yara's business model and segments Downstream Industrial Upstream Operational data Consolidated financial statements Consolidated income statement Consolidated statement of recognized income and expense Consolidated balance sheet Consolidated cash flow statement Accounting policies Notes to consolidated financial statement Notes from 1 to 11 NOTE 1 - Key sources of estimation uncertainty, judgements and assumptions NOTE 2 - Acquisitions and disposals NOTE 3 - Business combinations NOTE 4 - Segment information NOTE 5 - Operating expense NOTE 6 - Share-based compensation NOTE 7 - Financial income and expense NOTE 8 - Income taxes NOTE 9 - Intangible assets NOTE 10 - Impairment testing of goodwill NOTE 11 - Property, plant and equipment Notes from 12 to 22 NOTE 12 - Associated companies and joint ventures NOTE 13 - Equity securities NOTE 14 - Other non-current assets NOTE 15 - Inventories NOTE 16 - Trade receivables NOTE 17 - Prepaid expenses and other current assets NOTE 18 - Cash and cash equivalents NOTE 19 - Consolidated Shareholders’ Equity NOTE 20 - Earnings per share NOTE 21 - Employee retirement plans and similar obligations NOTE 22 - Provisions and contingencies Notes from 23 to 33 NOTE 23 - Long-term debt NOTE 24 - Trade payables and other payables NOTE 25 - Bank loans and other short-term interest bearing debt NOTE 26 - Risk management and hedge accounting NOTE 27 - Fair value financial instruments NOTE 28 - Secured debt and guarantees NOTE 29 - Contractual obligations and future investments NOTE 30 - Operating lease commitments NOTE 31 - Related parties and remuneration NOTE 32 - External audit remuneration NOTE 33 - Post balance sheet events Financial statements Yara International ASA Yara International ASA income statement Yara International ASA balance sheet Yara International ASA cash flow statement Notes to financial statement for Yara International ASA Notes from 1 to 8 NOTE 1 - Accounting policies NOTE 2 - Employee retirement plans and other similar obligations NOTE 3 - Remunerations and other NOTE 4 - Property, plant and equipment NOTE 5 - Intangible assets NOTE 6 - Other operating expense NOTE 7 - Financial income and expense NOTE 8 - Income taxes Notes from 9 to 15 NOTE 9 - Shares in subsidiaries NOTE 10 - Shares in associated companies and joint ventures NOTE 11 - Specification of balance sheet items NOTE 12 - Guarantees NOTE 13 - Risk management and hedge accounting NOTE 14 - Number of shares outstanding, shareholders, equity reconciliation etc. NOTE 15 - Long-term debt Auditor's Report Non-GAAP measures Corporate Governance Board of Directors Executive Management The Yara Share

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