Download Complete PDF - Informe Anual 2012
Download Complete PDF - Informe Anual 2012
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INDEX<br />
INDEPENDENT AUDITORS’ REPORT ON CONSOLIDATED FINANCIAL STATEMENTS 6<br />
CONSOLIDATED MANAGEMENT REPORT 8<br />
ANNUAL CORPORATE GOVERNANCE REPORT 17<br />
CONSOLIDATED BALANCE SHEETS 62<br />
CONSOLIDATED COMPREHENSIVE PROFIT AND LOSS STATEMENTS 64<br />
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY 65<br />
CONSOLIDATED CASH FLOW STATEMENTS 66<br />
REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS 67<br />
1. ACTIVITY AND COMPOSITION OF THE PARENT COMPANY 67<br />
2. BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS AND CONSOLIDATION PRINCIPLES 67<br />
2.1. BASIS OF PRESENTATION OF THE FINANCIAL STATEMENTS 67<br />
2.1.1. STANDARDS AND INTERPRETATIONS EFFECTIVE IN THIS PERIOD 68<br />
2.1.2. STANDARDS AND INTERPRETATIONS ISSUED AND NOT IN FORCE 68<br />
2.2. INFORMATION ON 2011 69<br />
2.3. CURRENCY OF PRESENTATION 69<br />
2.4. RESPONSIBILITY FOR THE INFORMATION, ESTIMATES MADE AND SOURCES OF UNCERTAINTY 69<br />
2.5. CONSOLIDATION PRINCIPLES APPLIED 69<br />
3. PROFITS AND LOSSES ALLOCATION AND DISTRIBUTION 71<br />
4. VALUATION STANDARDS 71<br />
4.1. TANGIBLE FIXED ASSETS 71<br />
4.2. REAL-ESTATE INVESTMENTS 72<br />
4.3. CONSOLIDATION GOODWILL 72<br />
4.4. INTANGIBLE ASSETS 72<br />
4.5. IMPAIRMENT IN THE VALUE OF TANGIBLE AND INTANGIBLE ASSETS EXCLUDING GOODWILL 73<br />
4.6. LEASES 73<br />
4.7. FINANCIAL INSTRUMENTS 73<br />
4.8. INVENTORIES 75<br />
4.9. TRANSACTIONS AND BALANCES IN FOREIGN CURRENCY 75<br />
4.10. CLASSIFICATION OF FINANCIAL ASSETS AND DEBTS INTO CURRENT AND NON-CURRENT 75<br />
4.11. INCOME AND EXPENSES 75<br />
4.12. OFFICIAL SUBSIDIES 76<br />
4.13. TAX ON PROFITS 76<br />
4.14. UNDERTAKINGS MADE TO THE PERSONNEL 76<br />
4.15. ONEROUS AGREEMENTS 76<br />
4.16. SHARE-BASED REMUNERATION SCHEMES 76<br />
4.17. TREASURY SHARES 77<br />
4.18. PROVISIONS 77<br />
4.19. SEVERANCE PAYMENTS 77<br />
4.20. BUSINESS COMBINATIONS 77<br />
4.21. ENVIRONMENTAL POLICY 77<br />
4.22. CONSOLIDATED CASH FLOW STATEMENTS 77<br />
5. PROFIT (LOSS) PER SHARE 78<br />
6. GOODWILL 78<br />
7. INTANGIBLE ASSETS 79<br />
7.1. RIGHTS OF USE 79<br />
7.2. RENTAL AGREEMENT PREMIUMS 80<br />
7.3. SOFTWARE APPLICATIONS 80<br />
4 INDEX