IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

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Chapter 3 / Presentation of Finan cial Statements (lAS I ) 23
o
379
16
395
41
(25)
(6)
33
(I)
(520)
395
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
2005
146
605
24
(371)
323
14
o
o
595
741
715
26
74 1
2004
883
(309)
165
(130)
(8)
o
(15)
(296)
587
574
13
587
The accompanying notes are an integral part a/ these consolidated fina ncial statements.
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 6,925 7,403
Investment property 15 431 456
Goodwill 16 2, 184 2,263
Other intangible assets 17 470 536
Investments in joint ventures and associates 18 799 798
Deferred tax assets II 528 672
Other noncurrent assets 19 ---M2 434
Total noncurre nt assets lLl8li 12 562
Assets held for sale 12 470 123
Inventories 20 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 2,228
Total current assets ..M.2Q -l...lli
Total assets 18M2 li25B
Group equity and liabilities
Share capital 389 389
Additional paid-in capital 13,453 13,422
Legal reserves 181 595
Accumulated deficit (9,892) (9,928)
Net income attributable to common shareholders 899 120
Equity attributable to common shareholders 23 5,030 4,598
Cumulative preferred financing shares 27 169 0
Minority interests ~ ~
Group equity .s..21Q 4.66l
Pensions and other postemployment benefits 24 482 604
Deferred tax liabilities II 73 57
Provisions 25 523 536
Loans 26 4,170 4,867
Other noncurrent financial liabilities 27 1,905 2,146
Other noncurrent liabilities 28 --l.2.8. ~
Total noncurrent liab ilities L15.l llAl2
Liabilities related to assets held for sale 12 226 16
Provisions 25 287 1,230
Income taxes payable 32 5
Accounts payable 2,955 3,206
Other current financial liabilities 29 789 1,132
Other current liabilities 30 1,532 1,293
Total cur rent liabilities ..5..8.ll 6 882
Total Group equity and liabilities 18M2 li25B
The accompanying notes are an integral part of these consolidated financia l statements.