Review of 2010 – USD version - Skanska

Note
03 Continued
Consolidated statement of financial position, January 1, 2009
Change
USD M Before change IFRIC 12 IFRIC 15 Total change After change
ASSETS
Non-current assets
Property, plant and equipment 895.9 0.0 895.9
Goodwill 575.2 0.0 575.2
Other intangible assets 104.1 –74.1 –74.1 30.0
Investments in joint ventures and associated companies 195.8 113.7 113.7 309.5
Financial non-current assets 40.0 0.0 40.0
Deferred tax assets 255.1 –11.0 13.4 2.4 257.5
Total non-current assets 2,066.0 28.6 13.4 42.0 2,108.0
Current assets
Current-asset properties
Commercial Property Development 1,403.0 149.8 149.8 1,552.8
Residential Development 1,001.3 544.6 544.6 1,545.8
Inventories 116.7 0.0 116.7
Financial current assets 943.3 –217.7 –217.7 725.6
Tax assets 105.1 0.0 105.1
Gross amount due from customers for contract work 788.2 –117.5 –117.5 670.7
Trade and other receivables 3,365.0 37.8 37.8 3,402.8
Cash 1,020.5 0.0 1,020.5
Total current assets 8,743.0 0.0 397.1 397.1 9,140.0
TOTAL ASSETS 10,809.0 28.6 410.5 439.1 11,248.1
EQUITY
Equity attributable to equity holders 2,469.4 28.6 –118.7 –90.1 2,379.3
Non-controlling interests 23.0 0.0 23.0
TOTAL EQUITY 2,492.4 28.6 –118.7 –90.1 2,402.3
LIABILITIES
Non-current liabilities
Financial non-current liabilities 139.5 0.0 139.5
Pensions 401.4 0.0 401.4
Deferred tax liabilities 227.9 –17.0 –17.0 210.9
Non-current provisions 11.1 0.0 11.1
Total non-current liabilities 779.9 0.0 –17.0 –17.0 762.8
Current liabilities
Financial current liabilities 269.5 394.0 394.0 663.5
Tax liabilities 111.9 0.0 111.9
Current provisions 635.5 0.0 635.5
Gross amount due to customers for contract work 2,207.7 –65.3 –65.3 2,142.3
Trade and other payables 4,312.2 217.6 217.6 4,529.8
Total current liabilities 7,536.7 0.0 546.3 546.3 8,083.0
TOTAL EQUITY AND LIABILITIES 10,809.0 28.6 410.5 439.1 11,248.1
Key ratios, January 1, 2009
Before
change
Change
IFRIC 12
IFRIC 15
After
change
Capital employed, USD M 3,257.0 303.9 3,560.9
Equity/assets ratio, % 23.1 –1.7 21.4
Interest-bearing net receivables, USD M 1,195.1 –611.7 583.4
Net debt/equity ratio –0.5 0.3 –0.2
104 Notes, including accounting and valuation principles Skanska Review of 2010 – USD version