Bilanz
EN (IAS/IFRS) Statement of Financial Position
Nach IAS 1.10 gilt:
A complete set of financial statements comprises:
(a) a statement of financial position as at the end of the period;
Beispiel einer Bilanzgliederung nach IAS 1
| XYZ Group – Statement of financial position as at 31 December 20X7 | |||
| (in thousands of currency units) | |||
| 31 Dec 20X7 | 31 Dec 20X6 | ||
| ASSETS | |||
| Non-current assets | |||
| Property, plant and equipment | 350,700 | 360,020 | |
| Goodwill | 80,800 | 91,200 | |
| Other intangible assets | 227,470 | 227,470 | |
| Investments in associates | 100,150 | 110,770 | |
| Available-for-sale financial assets | 142,500 | 156,000 | |
| 901,620 | 945,460 | ||
| Current assets | |||
| Inventories | 135,230 | 132,500 | |
| Trade receivables | 91,600 | 110,800 | |
| Other current assets | 25,650 | 12,540 | |
| Cash and cash equivalents | 312,400 | 322,900 | |
| 564,880 | 578,740 | ||
| Total assets | 1,466,500 | 1,524,200 | |
| XYZ Group – Statement of financial position as at 31 December 20X7 | ||||
| (in thousands of currency units) | ||||
| 31 Dec 20X7 | 31 Dec 20X6 | |||
| EQUITY AND LIABILITIES | ||||
| Equity attributable to owners of the parent | ||||
| Share capital | 650,000 | 600,000 | ||
| Retained earnings | 243,500 | 161,700 | ||
| Other components of equity | 10,200 | 21,200 | ||
| 903,700 | 782,900 | |||
| Non-controlling interests | 70,050 | 48,600 | ||
| Total equity | 973,750 | 831,500 | ||
| Non-current liabilities | ||||
| Long-term borrowings | 120,000 | 160,000 | ||
| Deferred tax | 28,800 | 26,040 | ||
| Long-term provisions | 28,850 | 52,240 | ||
| Total non-current liabilities | 177,650 | 238,280 | ||
| Current liabilities | ||||
| Trade and other payables | 115,100 | 187,620 | ||
| Short-term borrowings | 150,000 | 200,000 | ||
| Current portion of long-term borrowings | 10,000 | 20,000 | ||
| Current tax payable | 35,000 | 42,000 | ||
| Short-term provisions | 5,000 | 4,800 | ||
| Total current liabilities | 315,100 | 454,420 | ||
| Total liabilities | 492,750 | 692,700 | ||
| Total equity and liabilities | 1,466,500 | 1,524,200 | ||