Årsrapport annual report 2012 - Kjaer Group
Årsrapport annual report 2012 - Kjaer Group
Årsrapport annual report 2012 - Kjaer Group
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44 KoNCerN- oG årSreGNSKaB / <strong>Group</strong> aND pareNT aCCouNTS<br />
aNVeNDT reGNSKaBSpraKSIS<br />
aCCouNTING poLICIeS<br />
leasingforpligtelser<br />
Leasingydelser vedrørende operationelle leasingaftaler indregnes<br />
linieært i resultatopgørelsen over leasingperioden.<br />
Finansielle forpligtelser<br />
Finansielle forpligtelser indregnes til amortiseret kostpris, der<br />
sædvanligvis svarer til nominel værdi.<br />
pengestrømsopgørelsen<br />
pengestrømsopgørelsen er opstillet efter den indirekte metode<br />
og viser pengestrømme fra drift, investeringer og finansiering<br />
samt selskabets likvider ved årets begyndelse og slutning.<br />
pengestrømme fra driften opgøres som årets driftsresultat reguleret<br />
for ikke-kontante driftsposter, ændring i drifts-kapitalen<br />
samt betalt selskabsskat.<br />
pengestrømme fra investeringstransaktioner omfatter køb og<br />
salg af anlægsaktiver.<br />
pengestrømme fra finansiering omfatter optagelse af og afdrag<br />
på langfristet gæld samt betaling af udbytte.<br />
Likvider omfatter likvide beholdninger og værdipapirer med<br />
ubetydelig kursrisiko med fradrag af kortfristet bankgæld.<br />
segmentoplysninger<br />
Der gives oplysninger på forretningsaktiviteter som er det<br />
primære segment. Segmentoplysningerne følger koncernens<br />
regnskabspraksis og interne økonomistyring.<br />
lease commitments<br />
Lease payments on operating leases are recognised on a stra-<br />
tightline basis in the income statement over the term of the lease.<br />
Financial liabilities<br />
Financial liabilities are recognised at amortised cost, which<br />
usually corresponds to nominal value.<br />
the Cashflow statement<br />
The cash flow statement is presented using the indirect method<br />
and shows cash flows from operating, investing and financing<br />
activities as well as the company’s cash and cash equivalents at<br />
the beginning and the end of the financial year.<br />
Cash flows from operating activities are calculated as the operating<br />
profit/loss adjusted for non-cash operating items, working<br />
capital changes and income taxes paid.<br />
Cash flows from investment transactions comprises the purchase<br />
and sale of property, plant and equipment.<br />
Cash flows from financing activities comprise raising and instalment<br />
on long-term debt and payment of dividend.<br />
Cash and cash equivalents comprise cash and securities with<br />
insignificantprice risk less short-term bank debt.<br />
segment Information<br />
Disclosures are provided on business activities as the primary<br />
segment. The segmental disclosures comply with the group’s<br />
accounting policies and internal financial management.
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