FINANCIAL STATEMENTS 2010 - Finnlines

CONTENT
Board of Directors’ Report 3
Consolidated Statement of Comprehensive
Income, IFRS 7
Consolidated Statement of Financial Position, IFRS 8
Consolidated Statement of Changes in Equity, IFRS 9
Consolidated Statement of Cash Flows, IFRS 10
Notes to the Consolidated Financial Statements 11
1. Corporate Information 11
2. Accounting Principles 11
3. Segment Information 18
4. Discontinued Operations 20
5. Acquired Business Operations 20
6. Other Income from Operations 20
7. Materials and Services 20
8. Personnel Expenses 21
9. Depreciation, Amortisation and Other Write-offs 21
10. Other Operating Expenses 21
11. Financial Income and Expenses 22
12. Income Taxes 22
13. Earnings Per Share 23
14. Dividends 23
15. Property, Plant and Equipment 24
16. Goodwill and Other Intangible Assets 25
17. Investment Properties 27
18. Investments in Associated Companies 27
19. Other Financial Assets 28
20. Non-current Receivables 28
21. Deferred Tax Assets and Liabilities 29
22. Inventories 30
23. Current Receivables 30
24. Bank and Cash 32
25. Share Capital and Other Reserves 32
26. Provisions 33
27. Interest-bearing Liabilities 33
28. Accounts Payable and Other Liabilities 35
29. Fair Value Hierarchy of Financial Instruments 36
30. Adjustments to Cash Flow from Operations 36
31. Pension Liabilities 37
32. Financial Risk Management 38
33. Contingencies and Commitments 43
34. Transactions with Related Parties 46
35. Subsidiaries on 31 December 2010 47
36. Shares and Shareholders 48
37. Events After the Reporting Period 49
Five-year Key Figures 50
Calculation of Key Ratios, IFRS 51
Quarterly Data, IFRS 52
Profit and Loss Account, Parent Company, FAS 53
Balance Sheet, Parent Company, FAS 54
Cash Flow Statement, Parent Company, FAS 55
Parent Company Accounting Principles 2010 56
Notes to the Financial Statements, Parent Company 57
1. Revenue 57
2. Other Income from Operations 57
3. Materials and Services 57
4. Personnel Expenses 57
5. Depriciation, Amortisation and Write-offs 58
6. Other Operating Expenses 58
7. Financial Income and Expenses 58
8. Extraordinary Items 59
9. Appropriations 59
10. Taxes 59
11. Intangible Assets 59
12. Tangible Assets 60
13. Investments 60
14. Inventories 61
15. Long-term Receivables 61
16. Short-term Receivables 61
17. Shareholders' Equity 62
18. Accumulated Appropriations 63
19. Long-term Liabilities 63
20. Current Liabilities 64
Board's Proposal for the Use of the Distributable
Funds and Signatures to the Board of Directors'
Report and to the Financial Statements 67
Parent Company's Accounting Books,
Voucher Categories and Archiving 68
Auditor's Report 69