How do you find bridge items in the financials — where do you look in the annual report?

Audit trail through the annual report:

• Net Debt: balance sheet (debt), cash flow statement (movements), notes on borrowings.
• Pension: notes on pension obligations − DBO, plan assets, service cost, funding status.
• Operating leases: notes on lease liabilities (post-IFRS 16) or off-balance-sheet disclosures (pre-IFRS 16).
• NCI/minorities: balance-sheet equity section + movement in interests.
• Associates: notes on equity-method investments.
• Litigation: notes on provisions and contingent liabilities.
• Environmental: notes on environmental provisions.
• Hybrid instruments: notes on equity and/or debt − often in the equity section in some jurisdictions.