Notes to the consolidated financial statements - Efacec

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1 2 Index Consolidated Financial Statement Documents Balance sheet and profi t and loss account 4 Consolidated statement of changes to shareholders´ funds 6 Consolidated Cash Flow Statement 8 Notes to the consolidated fi nancial statements 9 Individual Financial Statement Documents Balance sheet and profi t and loss account 48 Individual statement of changes to Shareholders`s Funds 50 Cash fl ow statement 52 Notes to the Financial Statements 53 Report and Opinion of the Statutory Auditor 73 Legal certifi cation of the consolidated and individual fi nancial statements 74 1 2008 Consolidated and Individual Financial Statments
Page 4 and 5: 3 2008 Consolidated and Individual
Page 6 and 7: EFACEC Capital, S.G.P.S., S.A. and
Page 8 and 9: Attributable to shareholders Revalu
Page 10 and 11: A. General information Notes to the
Page 12 and 13: 1.3 Reporting by segments A busines
Page 14 and 15: c) Research and development costs E
Page 16 and 17: 1.17 Recognition of income Income c
Page 18 and 19: ) Cash fl ow hedging The effective
Page 20 and 21: 31.12.2008 Energy Engineering, Envi
Page 22 and 23: If tangible assets were shown at hi
Page 24 and 25: Aura de Agudo Aura de Guijo de Cori
Page 26 and 27: (c) As at 31 December 2007, the Gro
Page 28 and 29: The lines included in the active ba
Page 30 and 31: 31.12.2008 31.12.2007 Income Tax 1,
Page 32 and 33: 31.12.2008 31.12.2007 Bank overdraf
Page 34 and 35: Deferred tax liabilities The line D
Page 36 and 37: 21. Financial costs - net 22. Incom
Page 38 and 39: F. Other notes 25. Contingencies Th
Page 40 and 41: 27.2 Final balances resulting from
Page 42 and 43: There are no contingent liabilities
Page 44 and 45: Foreign companies Company name Head
Page 46 and 47: 2008 Impact of Entries on Perimeter
Page 48 and 49: Non-current assets Efacec Capital,
Page 50 and 51: The Chartered Accountant Efacec Cap
Page 52 and 53:
Operational activities Efacec Capit
Page 54 and 55:
1.2 Tangible Fixed Assets separate,
Page 56 and 57:
1.11 Loans Obtained Loans are initi
Page 58 and 59:
2.2 Accounting for financial instru
Page 60 and 61:
4. Intangible assets As at 31 Decem
Page 62 and 63:
62 31.12.2008 31.12.2007 Assets Lia
Page 64 and 65:
In April 2008, a Commercial Paper p
Page 66 and 67:
Other Creditors 31.12.2008 31.12.20
Page 68 and 69:
D. Notes to the Profit and Loss Acc
Page 70 and 71:
E. Other Notes 22. Contingencies 22
Page 72 and 73:
23.2 Detail by Entity of Balances w
Page 74:
Introduction Report of Statutory Au
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Notes to the consolidated financial statements - Efacec

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