Annual Report 2012 - ORCO Germany

ORCO GERMANY S.A.
Société Anonyme
R.C.S. Luxembourg B 102.254
NOTES TO THE ACCOUNTS
December31, 2012
NOTE 1 -
GENERAL INFORMATION
ORCO GERMANY S.A. (the “Company”) has been incorporated on July 22, 2004 and
organized under the laws of Luxembourg as a Société Anonyme for an unlimited period.
The object of the Company is the investment in real estate, thus as the purchase, the sale, the
construction, the exploitation, the administration and the letting of real estate as well as the
property development, for its own account or through the intermediary of its affiliated
companies. The Company has also for object the taking of participating interests, in whatsoever
form in other, either Luxembourg or foreign, companies, and the management, control and
development of such participating interests. The Company may in particular acquire all types of
transferable securities, either by way of contribution, subscription, option, purchase or
otherwise, as well as realize them by sale, transfer, exchange or otherwise. The Company may
borrow and grant any assistance, loan, advance or guarantee to companies in which it has
participation or in which it has a direct or indirect interest. The Company may carry out any
commercial, industrial or financial operations, as well as any transactions on real estate or on
movable property, which it may deem useful to the accomplishment of its purposes.
The registered office of the Company is established at 42, rue de la Vallée, L-2661
Luxembourg.
As of December 27 th , 2012, the company switched from market segment Prime Standard to the
regulated market.
As at December 31, 2012, ORCO GERMANY S.A. is directly owned at 91.39% by ORCO
PROPERTY GROUP S.A., Luxembourg (“OPG”), which prepares consolidated financial
statements including the accounts of the Company. The Company also prepares its own
consolidated financial statements.
The consolidated financial statements of the Company and of its parent company ORCO
PROPERTY GROUP S.A. can be obtained at their registered office, 42, rue de la Vallée, L-
2661 Luxembourg.
NOTE 2 -
ACCOUNTING PRINCIPLES, RULES AND METHODS
2.1. Basis of preparation and Going concern
The annual accounts have been prepared in accordance with Luxembourg legal and regulatory
requirements. Accounting policies and valuation rules are, besides the ones laid down by the
law, determined and applied by the Board of Directors.
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