Annual Report 2008 English [PDF, 2.69 MB] - Tessenderlo Group

financial report 2008
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
104
Summary of significant accounting policies 1
Segment reporting 2
Acquisitions and disposals 3
Other operating income and expenses 4
Non-recurring items 5
Payroll and related benefits 6
Additional information on operating expenses by nature 7
Finance income and expense 8
Income tax expense 9
Property, plant and equipment 10
Goodwill 11
Intangible assets 12
Investments accounted for using the equity method 13
Investments 14
Deferred tax assets and liabilities 15
Trade and other receivables 16
Inventories 17
Cash and cash equivalents 18
Non-current assets held for sale 19
Equity 20
Earnings per share 21
Financial liabilities 22
Employee benefits 23
Provisions 24
Trade and other payables 25
Financial instruments 26
Operating leases 27
Guarantees and commitments 28
Contingencies 29
Related parties 30
Information on the auditors’ assignment and related fees 31
Subsequent events 32
Consolidated companies 33
Critical accounting estimates and judgements 34