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Financial & reporting policies

Financial policy

Non-financial reporting Policy

As a basis for, and contribution to, effective risk management and to ensure that the company is able to pursue its strategies, even during periods of economic downturn, DSM aims to retain a strong balance sheet and limit its financial risks.

Find out about how we report about DSM and learn more about how we implement the principles of the UN Global Compact, the Global Reporting Initiative (GRI) Standards and align with the International Integrated Reporting Council’s <IR> Framework.

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Key business figures at a glance

DSM's activities are grouped in three clusters: Nutrition, Materials and Innovation Center. We report separately on Corporate Activities. Results presented in this section (and elsewhere in this Report) relate to consolidated activities only (therefore non-consolidated partnerships are excluded).

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Sustainability statements

The sustainability statements provide an overview of the key KPIs relating to People and Planet at DSM. We base our sustainability reporting on best practice standards and international guidelines. Most important are the guidelines of the Global Reporting Initiative (GRI). For this report, the company used the GRI Standards. A detailed overview of how we report according to the GRI Standards comprehensive indicators, including a reference to relevant sections in this report, is provided here. We align with the recommendations of the International Integrated Reporting Council <IR> Framework where possible.

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Financial statements

Summary of significant accounting policies

Consolidated statements

DSM's consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted by the European Union and the provisions of section 362-8 of Book 2 of the Dutch Civil Code. The accounting policies applied by DSM comply with IFRS and the pronouncements of the International Financial Reporting Interpretation Committee (IFRIC) effective at 31 December 2018.

The consolidated financial statements comprise the financial statements of Royal DSM and its subsidiaries (together ‘DSM’ or ‘group’).

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Notes

  1. General information
  2. Alternative performance measures (APMs)
  3. Change in the scope of the consolidation
  4. Segment information
  5. Net sales and costs
  6. Financial income and expense
  7. Income tax
  8. Intangible assets
  9. Property, plant and equipment
  10. Associates and joint arrangements
  1. Other financial assets
  2. Inventories
  3. Current receivables
  4. Current investments
  5. Cash and cash equivalents
  6. Equity
  7. Non-controlling interests
  8. Provisions
  9. Borrowings
  10. Other non-current liabilities
  1. Current liabilities
  2. Contingent liabilities and other financial obligations
  3. Financial instruments and risks
  4. Post-employment benefits
  5. Net debt
  6. Notes to the cash flow statement
  7. Share-based compensation
  8. Related parties
  9. Service fees paid to external auditors
  10. Events after the balance sheet date

Parent company

Financial statements

The parent company financial statements are the financial statements of Koninklijke DSM N.V., which have been prepared in accordance with accounting principles generally accepted in the Netherlands.

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Notes

  1. General
  2. Intangible assets
  3. Property, plant and equipment
  4. Financial assets
  5. Deferred tax assets
  6. Receivables
  1. Shareholders' equity
  2. Borrowings
  3. Other current liabilities
  4. Contingent liabilities
  5. Personnel
  6. Financial income and expense
  7. Remuneration of Managing Board and Supervisory Board

DSM Figures: five-year summary

This summary gives an overview of DSM’s balance sheet, income statement, key figures and ratios and information about ordinary DSM shares over the last five years.

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