Annual Report 2009/2010 Geschäftsbericht 2009/2010 ... - biolitec AG

114 Annual Financial Statement Konzern-Jahresabschluss
5. Other presented changes result from mathematical adjustments of subtotals and the opening balance
due to aforementioned adjustments.
Due to corrections of the opening balance and other adjustments during the business year 2008/2009
the closing balance was adjusted and is presented as follows as of 30 June 2009:
Adjustment of
balance sheet item
and balance sheet
totals
June 30, 2009
Before
adjustment
Amount of
adjustment
Reason of
adjustment
June 30, 2009
After
adjustment
Euro
Euro
Euro
Property, plant and equipment
9,493,054 (110,000) 6. 9,383,054
Machinery and technical
equipment
3,872,097 (110,000) 6. 3,762,097
Deferred taxes 3,637,111 1,111,188 8. 4,748,299
Total non-current assets 24,146,082 1,001,188 10. 25,147,270
Inventories 22,693,769 (3,529,660) 7. 19,164,109
Finished goods and goods
for resale
17,263,571 (3,529,660) 7. 13,733,911
Current assets 39,684,333 (3,529,660) 10. 36,154,673
Total assets 63,830,415 (2,528,472) 10. 61,301,943
Retained earnings / Accumulated
income
6,163,793 (2,528,471) 9. 3,635,322
Equity attributable to
shareholders of the parent
entity
53,080,357 (2,528,471) 9. 50,551,885
Total shareholders‘ equity 53,299,256 (2,528,471) 9. 50,770,784
Total liabilities and shareholders‘
equity
63,830,415 (2,528,471) 10. 61,301,943
The adjustment was done due to the following discoveries and circumstances:
6. The adjustment of tangible fixed assets correlates with the continued corrections mentioned under 1.
7. The finished goods and goods for resale as of 30 June 2009 (KEUR 17,264) included a re-evaluation of
CeramOptec GmbH’s finished goods from the business year 2008/2009 in accordance with IAS 2’s full
cost approach. The re-evaluation of the opening balance mentioned under 2. amounting to KEUR 1,657
could therefore be neglected within the adjustments from previous years relating to production overheads.
Due to further liquidation of group internal assets during the business year 2008/2009 unrealized profits
amounting to KEUR 1,240 had to be eliminated. The breakdown of the overall correction of KEUR
-3,530 is presented as follows: