Annual Report 2006 ISS Global A/S

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Note Page
Accounting policies
1 Significant accounting policies 46
Income statement
2 Segment information 53
3 Staff costs 57
4 Share-based payments 58
5 Fees to auditors 60
6 Other income and expenses, net 60
7 Net finance costs 61
8 Taxes 62
9 Goodwill impairment and write-down 63
Cash flow statement
10 Changes in working capital 63
11 Acquisition and divestment of businesses 64
12 Investments in non-current assets 72
13 Net proceeds from financing 72
Balance sheet
14 Intangible assets 73
15 Impairment tests 74
16 Property, plant and equipment 77
17 Associates 78
18 Deferred tax 79
19 Other financial assets 79
20 Inventories 80
21 Trade receivables and contract work in progress 80
22 Other receivables 80
23 Securities, cash and cash equivalents 81
24 Share capital 81
25 Long-term debt 82
26 Pensions and similar obligations 83
27 Other provisions 86
28 Short-term debt 87
29 Other liabilities 87
Other
30 Contingent liabilities 88
31 Derivatives 90
32 Related party transactions 93
33 Interests in joint ventures 95
34 Subsidiaries, joint ventures and associates 96
35 Discontinued operations 100
36 New accounting standards 101
37 Subsequent events 101
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ANNUAL REPORT 2006 / Consolidated Financial Statements
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