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

122 Annual Financial Statement Konzern-Jahresabschluss
The following changes in the cash-flow statement occurred due to aforementioned corrections as well
as corrections of non-cash items:
Cash flow statement
of the fiscal year
2008/2009
Cash flow from
operating activities
Consolidated net income
before interest and tax
Assets not attributable
to investing or financing
activities
Net Cash from/used for
operating activities
Cash flow from investing
activities
Additions of property,
plant and equipment
Net cash used in
investing activities
Cash flow from financing
activities
Change in other
comprehensive income
Net cash used from
financing activities
Change in cash and cash
equivalents
Before
adjustment
K Euro
Amount of
adjustment
K Euro
Reason of
adjustment
After
adjustment
K Euro
919 (2,013) 18. (1,094)
2,639 189 20. 2,828
3,287 (1,824) 22. 1,463
(3,977) 1,966 19. (2,011)
(5,703) 1,966 22. (3,737)
142 (142) 21. 0
(1,604) (142) 22. (1,746)
(4,020) 0 (4,020)
The adjustment was done due to the following discoveries and circumstances:
18. The correction of the consolidated result corresponds to the explanations N°13.
19. In the course of correction non-cash items generated from current assets were liquidated.
20. The corrections of assets comprised of an increase of non-cash items as well as adjusted balances
from inventory and deferred taxes.
21. Other changes in equity capital were included in the changes of other assets they are non-cash
items.
22. Other presented changes result from mathematical adjustments of the cash-flow’s subtotals due to
aforementioned correctional measures.