REGISTRATION DOCUMENT AND FINANCIAL REPORT - Iliad
REGISTRATION DOCUMENT AND FINANCIAL REPORT - Iliad
REGISTRATION DOCUMENT AND FINANCIAL REPORT - Iliad
- TAGS
- registration
- iliad
- iliad.fr
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
20. <strong>FINANCIAL</strong> INFORMATION CONCERNING THE COMPANY’S ASSETS <strong>AND</strong> LIABILITIES,<br />
<strong>FINANCIAL</strong> POSITION <strong>AND</strong> PROFITS <strong>AND</strong> LOSSES<br />
20.1 CONSOLIDATED <strong>FINANCIAL</strong> STATEMENTS FOR 2007, 2006 <strong>AND</strong> 2005<br />
CONTENTS<br />
CONSOLIDATED INCOME STATEMENT ............................................................ 109<br />
CONSOLIDATED BALANCE SHEET – ASSETS ..................................................... 110<br />
CONSOLIDATED BALANCE SHEET – EQUITY <strong>AND</strong> LIABILITIES ............................... 111<br />
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY ........................................ 112<br />
CONSOLIDATED CASH FLOW STATEMENT ....................................................... 113<br />
NOTE 1: ACCOUNTING PRINCIPLES ................................................................ 114<br />
NOTE 2: SCOPE OF CONSOLIDATION .............................................................. 122<br />
NOTE 3: CRITICAL ACCOUNTING ESTIMATES <strong>AND</strong> JUDGMENTS ............................. 124<br />
NOTE 4: REVENUES ................................................................................... 124<br />
NOTE 5: PURCHASES USED IN PRODUCTION ..................................................... 124<br />
NOTE 6: HUMAN RESOURCES DATA ................................................................ 124<br />
NOTE 7: DEVELOPMENT COSTS .................................................................... 125<br />
NOTE 8: OTHER INCOME <strong>AND</strong> EXPENSES FROM OPERATIONS, NET ......................... 125<br />
NOTE 9: DEPRECIATION, AMORTIZATION <strong>AND</strong> PROVISIONS .................................. 125<br />
NOTE 10: OTHER OPERATING INCOME <strong>AND</strong> EXPENSE, NET ................................... 126<br />
NOTE 11: <strong>FINANCIAL</strong> INCOME <strong>AND</strong> EXPENSE .................................................... 126<br />
NOTE 12: CORPORATE INCOME TAX ............................................................... 127<br />
NOTE 13: PROFIT FROM DISCONTINUED OPERATIONS ......................................... 128<br />
NOTE 14: BASIC <strong>AND</strong> DILUTED EARNINGS PER SHARE ......................................... 129<br />
NOTE 15: NOTES TO THE CASH FLOW STATEMENT ............................................. 129<br />
NOTE 16: SEGMENT <strong>REPORT</strong>ING ................................................................... 131<br />
NOTE 17: GOODWILL ................................................................................. 133<br />
NOTE 18: INTANGIBLE ASSETS ...................................................................... 134<br />
NOTE 19: IMPAIRMENT TESTS ON GOODWILL <strong>AND</strong> INTANGIBLE ASSETS WITH<br />
INDEFINITE USEFUL LIVES .......................................................................... 135<br />
NOTE 20: PROPERTY, PLANT <strong>AND</strong> EQUIPMENT .................................................. 136<br />
NOTE 21: OTHER <strong>FINANCIAL</strong> ASSETS .............................................................. 137<br />
NOTE 22: INVENTORIES .............................................................................. 138<br />
<strong>Iliad</strong> – Registration Document 2007 - 107