Annual report 20108.31 MB - Boskalis

Financial statements 2010Table of contentsConsolidated income statement 68Consolidated statement of recognized and unrecognized income and expenses 69Consolidated balance sheet 70Consolidated statement of cash flows 71Consolidated statement of changes in equity 72Explanatory notes to the consolidated financial statements 741. General 742. Compliance with International Financial Reporting Standards 742.1 Compliance statement 742.2 Amendments to the principles of financial reporting 742.3 New standards and interpretations not yet adopted 753. Principles of financial reporting 753.1 Format and valuation 753.2 Consolidation 763.3 Foreign currencies 763.4 Derivatives and hedging 773.5 Impairment 773.6 Intangible assets 783.7 Property, plant and equipment 783.8 Associated companies 793.9 Non-current receivables 793.10 Inventories 793.11 Due from and due to customers 793.12 Trade and other receivables 803.13 Cash and cash equivalents 803.14 Share capital 803.15 Interest-bearing borrowings 803.16 Employee benefits 803.17 Share-based remuneration plans 813.18 Provisions 813.19 Trade and other payables 813.20 Revenue 823.21 Other income 823.22 Raw materials, consumables and services 823.23 Personnel expenses 823.24 Lease payments 823.25 Finance income and expenses 823.26 Share in result of associated companies 833.27 Taxation / deferred income tax assets and liabilities 833.28 Profit per share 833.29 Dividends 833.30 Determination of fair value 833.31 Consolidated statement of cash flows 843.32 Segment reporting 844. Business combination 865. Segment reporting 885.1 Operational segments 885.2 Revenue by region 895.3 Movement in work in progress 896. Other income 897. Raw materials, consumables and services 898. Personnel expenses 899. Finance income and expenses 9010. Taxation 9011. Income tax receivable and payable 9112. Deferred income tax assets and liabilities 9166 Annual Report 2010