Annual Report of ACS Group - Grupo ACS

Consolidated
Financial Statements
Accordingly, in accordance with IAS 1, the statement of fi nancial position presents the restated data for the comparison
period of the previous year and that of the beginning of the fi rst comparative year in order for this data to be comparable.
The comparison information included in the consolidated fi nancial statements has also been restated, including the
accompanying notes.
The most signifi cant effects are as follows:
Assets
Thousands of euros
46
ANNUAL REPORT 2010
ACS GROUP
31/12/2009
applied IFRIC 12
and change in
consolidation
method for joint
ventures
Change in
consolidation
method for joint
ventures
Change in
application of
IFRIC 12 31/12/2009
Non-current assets 17,480,130 (187,535) (70,750) 17,738,415
Intangible assets:
Tangible assets - property, plant and equipment/
1,675,380 (24,543) 124,685 1,575,238
investment property 1,300,070 (109,861) (134,956) 1,544,887
Non-current assets in projects 4,502,524 (2,446) 12,327 4,492,643
Non-current fi nancial assets 9,205,928 (47,863) (76,950) 9,330,741
Other non-current assets 796,228 (2,822) 4,144 794,906
Current assets 13,881,064 (148,199) 13,465 14,015,798
Inventories 653,727 (4,082) - 657,809
Trade and other receivables 7,080,201 (109,107) 14,445 7,174,863
Other current fi nancial assets 2,757,895 47,824 (980) 2,711,051
Other current assets 83,984 (2,313) - 86,297
Cash and cash equivalents 2,171,288 (35,741) - 2,207,029
Non-current assets held for sale 1,133,969 (44,780) - 1,178,749
Total assets 31,361,194 (335,734) (57,285) 31,754,213
Equity and liabilities
Thousands of euros
31/12/2009
applied IFRIC 12
and change in
consolidation
method for joint
ventures
Change in
consolidation
method for joint
ventures
Change in
application of
IFRIC 12 31/12/2009
Equity 4,507,920 (1,335) (82,248) 4,591,503
Equity attributed to the parent 4,219,641 - (83,770) 4,303,411
Non-controlling interests 288,279 (1,335) 1,522 288,092
Non-current liabilities 13,054,163 (150,556) 24,921 13,179,798
Grants 90,524 - - 90,524
Non-current fi nancial assets 11,636,839 (137,274) (145) 11,774,258
Financial instrument payables 319,904 (55) - 319,959
Other non-current liabilities 1,006,896 (13,227) 25,066 995,057
Current liabilities 13,799,111 (183,843) 42 13,982,912
Current fi nancial assets 2,381,649 (33,586) - 2,415,235
Trade and other payables 9,773,132 (76,878) 42 9,849,968
Other current liabilities 844,052 (28,599) - 872,651
Liabilities relating to non-current assets
held for sale
800,278 (44,780) - 845,058
Total equity and liabilities 31,361,194 (335,734) (57,285) 31,754,213