IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

23

Chapter 3 / Presentation of Finan cial Statements (lAS I )

o Consolid a ted Statement of Recognized Income and Expenses Euro in millions 2006 Net income 915 Exchange rate differences in foreign interests (562) Recognition of cumulative translation differences relating to divestments Cash flow hedges Fair value gains (losses) in the year Transfers to net income Income taxes Step acquisition joint venture Rimi Baltic AB Other-net Income and expense recognized directly in equity Total recognized income and expense Attributable to: Common shareholders Minority interests Total recognized income and expense 379 16 395 41 (25) (6) 33 (I) (520) 395 The accompanying notes are an integral part a/ these consolidated fina ncial statements.

2004 883 (309)

2005 146 605

24

(371) 323 14

165 (130) (8) o (15) (296) 587

o o

595 741

574 13 587

715 26 74 1

Consolidat ed Balance Sheets Euro in millions, bef ore appropriation of current year result

Notes

DedI 2006

Jan 1 2006

Assets Property, plant, and equipment

14 15 16 17 18 II 19

6,925

7,403

Investment property

431

456

Goodwill

2, 184

2,263

Other intangible assets

470 799 528

536 798 672 434

Investments in joint ventures and associates

Deferred tax assets

Other noncurrent assets Total noncurre nt assets

---M2 lLl8li

12 562

Assets held for sale

12 20

470

123

Inventories

2,056

2,376

Income taxes receivable

169

159

Receivables

21

1,938

2,303

Other current assets

179

207

Cash and cash equivalents

22

1,844 ..M.2Q 18M2

2,228 -l...lli li25B

Total current assets

Total assets

Group equity and liabilities Share capital Additional paid-in capital

389

389

13,453

13,422

Legal reserves

181

595

Accumulated deficit

(9,892)

(9,928)

Net income attributable to common shareholders Equity attributable to common shareholders

899

120

23 27

5,030

4,598

Cumulative preferred financing shares

169

0

Minority interests

~ 4.66l

~ .s..21Q

Group equity

Pensions and other postemployment benefits

24

482

604

Deferred tax liabilities

73

57

II

Provisions

25 26 27 28

523

536

Loans

4,170 1,905 --l.2.8. L15.l

4,867 2,146 ~ llAl2

Other noncurrent financial liabilities

Other noncurrent liabilities Total noncurrent liab ilities

Liabilities related to assets held for sale

12 25

226 287

16

Provisions

1,230

Income taxes payable

32

5

Accounts payable

2,955

3,206 1,132 1,293 6 882

Other current financial liabilities

29 30

789

Other current liabilities Total cur rent liabilities

1,532

..5..8.ll 18M2

Total Group equity and liabilities

li25B

The accompanying notes are an integral part of these consolidated financia l statements.