SwissInfo

FINANCIAL STATEMENTS OF BARRY CALLEBAUT AG
BarryCallebaut AG
Annual Report2010/11
Notes to the Financial
Statements
1 Liens,guarantees and pledges in favorofthirdparties
The Company is aco-debtor for bank loans of max. EUR 600 million (CHF 694.6 million;
2009/10: CHF 1,098.6 million) obtained by Barry Callebaut Services N.V.,Belgium, whereof
the maximal liability is limited to the freely distributable retained earnings (CHF 1,224.0 million
less 35% withholding tax). Furthermore, the company is also aco-debtor to the Senior
Notes of EUR 350 million (CHF 405.2 million; 2009/10 :CHF 452.4 million) issued by Barry
Callebaut Services N.V.,Belgium, on July 13, 2007,aswell as to the Senior Notes of EUR 250
million (CHF 289.4 million) issued on June 15, 2011, by Barry Callebaut Services N.V.,
Belgium. Additionally, the Company issued several corporate guarantees for various credit
facilities granted to direct and indirect subsidiaries for an amount of up to CHF 734.4 million
(2009/10: CHF 773.7 million).
The Swiss Barry Callebaut entities form aVAT subgroup and, hence every company
participating in the subgroup is liable for VATdebt of other subgroup participants.
2 Fireinsurancevalue of property,plantand equipment
as of August 31, 2011 2010
in CHF
Fire insurance value of property,plantand equipment 6,750,000 6,800,000
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