AEG 21604 G Manual do Utilizador descarregar pdf (Página 315)

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101

F-74

g) Restatement of 2008 audited and published financial statements

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 income statement based on the

market value of the warrants. This is reflected in the company's 2009 annual report by adjusting the 2008 com-

paratives as follows:

Income statement

Period May 21 2008 to December 31 2008

In thousands of Euro As reported As restated

Retained profit for the period................................

................................

3,675 18,865

Balance sheet as at December 31 2008

As reported As restated

Current liabilities ................................................................

...................

(5,464) (21,273)

Net assets ................................................................

...............................

247,123 231,313

Equity

Share ................................................................

................................

243,448 212,448

Retained earnings................................................................

...................

3,675 18,865

Total equity attributable to equity holders of the Company

...................

247,123 231,313

Earnings per share

Basic earnings per share (Euro) ................................

.............................

0.81

Diluted earnings per share (Euro) ................................

..........................

0.13

3. Significant accounting policies

The accounting policies set out below have been applied consistently to all periods presented in these consoli-

dated financial statements, and have been applied consistently by Group entities, except as explained in note

2(e), which addresses changes in accounting policies.

a) Basis of consolidation

Subsidiaries

Group entities are entities controlled by the Group. The financial statements of Group companies are included in

the consolidated financial statements from the date that control commences until the date that control ceases. The

accounting policies of subsidiaries have been changed when necessary to align them with the policies adopted by

the Group.

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