AEG 21604 G Manual do Utilizador Página 305

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F-64
Consolidated Statement of Financial Position as at 31 December 2009
In thousands of euro Notes 2009 2008
1
Assets
Property, plant and equipment ................................
....................
14 30,911 -
Intangible assets ................................................................
..........
15 278,655 -
Goodwill ................................................................
.....................
15 102,452 -
Other non-current financial assets................................
...............
1,548 -
Total non-current assets ................................
..............................
413,566 -
Inventories................................................................
...................
17 59,361 -
Trade and other receivables ................................
........................
18 70,732 90
Prepayments................................................................
................
19 4,400 -
Cash and cash equivalents................................
...........................
20 57,958 252,496
Assets classified as held for sale ................................
.................
7 24,785 -
Total current assets................................................................
......
217,236 252,586
Total assets................................................................
..................
630,802 252,586
Equity
Share capital................................................................
................
21 - -
Share premium................................................................
............
21 394,928 212,448
Retained earnings................................................................
........
(8,211) 18,865
Reserve for own shares ................................
...............................
(24,375) -
Cumulative translation adjustment................................
..............
21 86 -
Total equity attributable to equity holders of the Company
........
362,428 231,313
Liabilities
Employee benefits................................................................
.......
24 22,569 -
Deferred tax liabilities................................
................................
16 73,103 -
Provisions................................................................
....................
25 7,950 -
Total non-current liabilities................................
.........................
103,622 -
Warrants................................................................
......................
26 30,975 15,810
Loans and borrowings................................
................................
23 10,748 -
Trade and other payables ................................
............................
27 59,859 149
Income tax liabilities................................................................
...
16,129 -
Deferred income................................................................
..........
28 32,060 5,314
Provisions................................................................
....................
25 2,807 -
Liabilities classified as held for sale ................................
...........
7 12,174 -
Total current liabilities................................
................................
164,752 21,273
Total liabilities ................................................................
............
268,374 21,273
Total equity and liabilities ................................
..........................
630,802 252,586
1
In 2009, the accounting treatment of warrants has been revised as required under IAS 32. The effect of the change was to reclassify the
proceeds of the Initial Public Offering of the company attributable to the warrants from equity to a liability, and subsequently to measure
this liability through the statement of income based on the market value of the warrants. This is reflected in the company's 2009 annual
report by adjusting the 2008 comparatives.
The financial statements were approved by the Board of Directors on April 7, 2010 and signed on its behalf by:
Bruce A. Brock Robert J. Huljak
The accompanying notes are an integral part of these consolidated financial statements.
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