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ANNUAL REPORT 2011 - DONG Energy

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consolIdated FINANCIAL STATEMENTS<br />

IndeX of notes<br />

notes<br />

1 Basis of reporting 72<br />

2 Critical accounting estimates and judgements 73<br />

notes to the statement of comprehensive income<br />

3 Segment information 76<br />

4 Revenue 81<br />

5 Fuel and energy 82<br />

6 Staff costs 82<br />

7 Research and development costs 84<br />

8 Fee to auditor appointed at the Annual General Meeting 85<br />

9 Other operating income and expenses 85<br />

10 Government grants 85<br />

11 Finance income 86<br />

12 Finance costs 86<br />

13 Income tax expense 87<br />

14 Earnings per share 88<br />

62 COnsOliDatED finanCial statEmEnts – <strong>DONG</strong> ENERGY <strong>ANNUAL</strong> <strong>REPORT</strong> <strong>2011</strong><br />

notes to the balance sheet<br />

15 Intangible assets 88<br />

16 Property, plant and equipment 92<br />

17 Associates and other securities 95<br />

18 Inventories 96<br />

19 Receivables 97<br />

20 Construction contracts 99<br />

21 Assets classified as held for sale 99<br />

22 Equity 100<br />

23 Deferred tax 102<br />

24 Provisions 104<br />

25 Loans and borrowings 105<br />

26 Interest-bearing debt and capital employed 106<br />

27 Income tax receivable and payable 107

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