The good prospects are based on the all-embracing ... - ALNO AG

ConsoLidatEd FinanCiaL statEmEnts | ContinGEnt LiaBiLitiEs and othER FinanCiaL CommitmEnts
Impairment of the "Loans and Receivables" relates to
the allocation to specific valuation allowance for trade
accounts receivable. <strong>The</strong> other net gains and losses
include income from the receipt of derecognized accounts
receivable and from the reversal of specific valuation allowances,
expenses from derecognized accounts receivable,
and gains and losses from currency translation.
<strong>The</strong> other net gains and losses recognized in the category
"Available-for-Sale – measured at fair value" include
income from investments in securities and the unrealized
changes in value recognized in equity.
In the previous year, the other net losses in the category
"Financial Liabilities Held for Trading" concerned expenses
from financial derivatives.
Income from derecognized liabilities, expenses from measurement
of foreign currency loans on the closing date and
income from realized waivers of repayment <strong>are</strong> recognized
under the other net gains and losses of "Financial Liabilities
measured at cost".
H. Contingent liabilities and
other financial commitments
As at 31 December 2011 liabilities under warranty agreements
exist in the amount of EUR 273 thousand (previous
year: EUR 406 thousand).
Other financial commitments <strong>are</strong> as follows:
2011
in '000 EUR
Due in
2012
Due in 2013
– 2016
Due in
2017 or
later Total
Accounts payable under
lease arrangements with
third parties 2,811 4,568 1,323 8,702
Other contract. arrangem.
with third parties 11,381 25,313 10,137 46,831
Ongoing investment
projects 685 0 0 685
Supply contracts 2,600 6,000 800 9,400
Total 17,477 35,881 12,260 65,618
2010
in '000 EUR
Due in
2011
Due in 2012
– 2015
Due in
2016 or
later Total
Accounts payable under
lease arrangements with
third parties 3,680 5,531 1,204 10,415
Other contract. arrangem.
with third parties 12,324 31,230 11,596 55,150
Ongoing investment
projects 2,273 0 0 2,273
Supply contracts 2,550 1,600 800 4,950
Total 20,827 38,361 13,600 72,788
Rental and leasing agreements with third parties primarily
concern leased vehicles and factory and office equipment.
<strong>The</strong> other contractual agreements with third parties concern
maintenance, service and power supply contracts.
Ongoing investment projects in the amount of EUR 685
thousand (previous year: EUR 2,273 thousand) relate
entirely to property, plant and equipment.
111