Standards, amendments to standards and interpretations applied for the first time in the consolidated financial statements for 31 December 2017 are:
| Standard / Interpretation | First-time mandatory application as per IASB | |
| Amendments to IAS 7 “Statements of Cash Flows”: Disclosure Initiative | 1 January 2017 | |
| Amendments to IAS 12 “Income Taxes”: Recognition of Deferred Tax Assets for Unrealised Losses | 1 January 2017 | |
| Annual Improvements Project Cycle 2014 – 2016: Amendments IFRS 12 | 1 January 2017 |
Standards and interpretations that can be applied early voluntarily, but have not yet been applied early voluntarily
| Standard / Interpretation | First-time mandatory application as per IASB | |
| IFRS 15 “Revenue from Contracts with Customers” | 1 January 2018 | |
| IFRS 9 “Financial Instruments” | 1 January 2018 | |
| IFRS 16 “Leases” | 1 January 2019 | |
| IFRS 17 “ Insurance Contracts” | 1 January 2021 | |
| Amendments IFRS 2 “Share-based Payment”: Classification and Measurement of Share-based Payment Transactions | 1 January 2018 | |
| Amendments to IFRS 4 “Insurance Contracts”: Applying IFRS 9 Financial Instruments together with IFRS 4 Insurance Contracts | 1 January 2018 | |
| Amendments to IFRS 9 “Financial Instruments”: Prepayment Features with Negative Compensation | 1 January 2018 | |
| Amendments IFRS 1 “First-Time Application of IFRS”: Annual Improvements Project Cycle 2014-2016 | 1 January 2018 | |
| Amendments to IAS 28 “Interest in Associates and Joint Ventures”: Long-term Interests in Associates and Joint Ventures | Postponed for an indefinite period | |
| Amendments to IAS 40 “Investment Property”: Transfers of Investment Property | 1 January 2018 | |
| IFRIC 22 “Foreign Currency Transactions and Advance Consideration” | 1 January 2018 | |
| IFRIC 23 “Uncertainty over Income Tax Treatments” | 1 January 2019 | |
| Annual Improvements Project Cycle 2014 – 2016: Amendments IFRS 1 and IAS 28 | 1 January 2018 | |
| Annual Improvements Project Cycle 2015 – 2017 | 1 January 2019 |