Annual report 2005 - Sava dd

| notes to the consolidated financial statements in accordance with IFRS |
EQUITY AND LIABILITIES
1 8 1 |
(SIT in thousands)
Adjustments Adjustments
affecting Previous affecting
31/12/2003 Transfers the result 01/01/2004 31/12/2004 Transfers adjustments the result 31/12/2004
SAS IFRS SAS IFRS
Issued capital 17,209,870 0 0 17,209,870 20,069,870 0 0 0 20,069,870
Share premium 24,952,770 0 0 24,952,770 30,100,770 0 0 0 30,100,770
Reserves 4,700,980 0 0 4,700,980 6,238,856 0 0 0 6,238,856
Fair value reserves 0 0 5,305,941 5,305,941 3,889,452 0 5,305,941 1,010,969 10,206,362
Treasury shares 0 -54,195 0 -54,195 0 -53,787 0 0 -53,787
Retained earnings 5,612,228 0 7,682,474 13,294,702 7,856,753 0 7,682,474 6,636,907 22,176,134
Minority interest 2,834,857 -640,275 -514,853 1,679,729 2,056,705 0 -514,853 273,255 1,815,107
Total equity 55,310,705 -694,470 12,473,562 67,089,797 70,212,406 -53,787 12,473,562 7,921,131 90,553,312
Non-current
provisions 2,841,126 0 -1,170,040 1,671,086 6,373,344 0 -1,170,040 -3,456,217 1,747,087
Deferred
government grants 477,338 0 0 477,338 753,292 0 0 0 753,292
Interest-bearing
borrowings 7,907,641 0 0 7,907,641 11,698,555 0 0 0 11,698,555
Non-current
operating liabilities 199,909 0 0 199,909 47,329 0 0 0 47,329
Deferred tax liabilities 7,574 0 1,412,663 1,420,237 17,763 0 1,412,663 1,628,441 3,058,867
Total non-current
liabilities 11,433,588 0 242,623 11,676,211 18,890,283 0 242,623 -1,827,776 17,305,130
Current
interest-bearing
borrowings 22,130,701 0 0 22,130,701 23,137,273 0 0 0 23,137,273
Current liabilities 10,081,976 0 0 10,081,976 10,787,794 0 0 0 10,787,794
Accrued expenses 462,588 0 0 462,588 405,228 0 0 0 405,228
Total current liabilities 32,675,265 0 0 32,675,265 34,330,295 0 0 0 34,330,295
Total liabilities 44,108,853 0 242,623 44,351,476 53,220,578 0 242,623 -1,827,776 51,635,425
Total equity
and liabilities 99,419,558 -694,470 12,716,185 111,441,273 123,432,984 -53,787 12,716,185 6,093,355 142,188,737