100 % FUTURE - ALNO

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3. FINANCIAL ASSETS
As of December 31, 2010, financial assets totaled EUR 3,431 thousand (previous year: EUR 3,279
thousand).
Financial assets include investment securities to protect partial retirement obligations against insolvency
in the amount of EUR 3,426 thousand (previous year: EUR 3,274 thousand), which were
pledged to employees, and participating interests in associated companies of EUR 5 thousand
(previous year: EUR 5 thousand).
4. INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD
As of December 31, 2010, ALNO Middle East reported the following assets and liabilities in its
balance sheet, which are attributable to ALNO AG in line with its 50 % equity interest.
In EUR thousand 31/12/2010 31/12/2009
Assets 6,121 5,017
of which non-current 1,701 1,063
of which current 4,420 3,954
Liabilities 3,940 3,087
of which non-current 1,977 1,826
of which current 1,963 1,261
Income and expenses were attributable to ALNO AG in the following amounts in 2010:
In EUR thousand 2010 2009
Income 4,462 3,816
Expenses 4,369 3,636
The earnings of EUR 93 thousand attributable to ALNO AG in 2010 increased the carrying value
of the equity investment through profit or loss. In addition, the carrying amount of the participating
interest in the company increased due to currency translation differences in an amount of EUR 158
thousand, which was taken directly to the equity of ALNO AG.
The earnings attributable to ALNO AG of EUR 180 thousand in 2009 were netted with the negative
net assets in the amount of EUR 71 thousand in a side ledger. The surplus of EUR 109 thousand
increased the carrying amount of the participating interest, and is recognized in income. In addition,
the carrying amount of the participating interest in the company increased due to currency translation
differences in an amount of EUR 20 thousand, which was taken directly to the equity of ALNO AG.
5. FINANCING RECEIVABLES
Non-current financial receivables mainly include loans granted to ALNO Middle East of EUR 2,000
thousand (previous year: EUR 2,000 thousand).