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CONSOLIDATED FINANCIALSTATEMENTS
BarryCallebaut
Annual Report2010/11
The following amounts of earnings have been used as the numerator in the calculation of
basic and diluted earnings per share:
in thousands of CHF 2010/11 2009/10
Net profitfor the year attributable to ordinaryshareholders,
used as numerator forbasic earnings per shareadjusted fornet
loss from discontinued operations 259,740 236,935
After-tax effectofincome and expenses on dilutivepotential
ordinaryshares – –
Adjusted net profitfor the year used as numerator fordiluted
earnings per share 259,740 236,935
The following numbers of shares have been used as the denominator in the calculation of
basic and diluted earnings per share:
2010/11 2009/10
Weighted averagenumber of shares issued 5,170,000 5,170,000
Weighted averagenumber of treasuryshares held 4,888 2,978
Weighted averagenumber of ordinaryshares outstanding,
used as denominatorfor basic earnings per share 5,165,112 5,167,022
Equity-settled share-based payments 22,820 16,196
Adjusted weighted averagenumber of ordinaryshares,
used as denominator 5,187,932 5,183,218
12 Trade receivables and other currentassets
as of August 31, 2011 2010
in thousands of CHF
Trade receivables 276,153 314,636
Accrued income 8,283 4,123
Receivables from related parties – 2
Loans and other receivables 22,168 34,000
Other current financial assets 17,917 6,806
Receivables representing financial assets 324,521 359,567
Fair values of hedged firm commitments 726 98,651
Prepayments 62,836 72,063
Other currentnon financial assets 1,308 1,109
Other taxes and receivables from government 73,396 55,990
Other receivables 138,266 227,813
Total trade receivables and other currentassets 462,787 587,380
The Group runs an asset-backed securitization program, whereby trade receivables are sold
at their nominal value minus adiscount in exchange for cash. The net amount of the sold
receivables is CHF 246.7 million as of August 31, 2011 (2010: CHF 255.1 million), and was
derecognized from the balance sheet.
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