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4 - Refresco.de

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Financial review 2009<br />

EUR’000<br />

Reconciliation of the income statement 2008<br />

Dutch GAAP Impact IFRS<br />

note<br />

Revenue i 1,246,498 (100,416) 1,146,082<br />

Change in inventories of finished goods j 1,714 (1,714) 0<br />

Raw materials and consumables used e+i (724,473) 26,884 (697,589)<br />

Employee benefits expense h (100,700) 721 (99,979)<br />

Depreciation, amortization and impairment expense a+b (63,694) 16,183 (47,511)<br />

Other operating expenses i (320,295) 76,761 (243,534)<br />

Operating profit 39,050 18,419 57,469<br />

Finance income 2,014 0 2,014<br />

Finance expense c+g (56,472) (19,911) (76,383)<br />

Net finance result (54,458) (19,911) (74,369)<br />

Profit / (loss) before income tax (15,408) (1,492) (16,900)<br />

Income tax (expense) / benefit d (915) 4,032 3,117<br />

Profit / (loss) (16,323) 2,540 (13,783)<br />

Attributable to:<br />

Equity hol<strong>de</strong>rs of the Company (16,323) 2,540 (13,783)<br />

Profit / (loss) (16,323) 2,540 (13,783)<br />

EUR’000<br />

Reconciliation of the statement of comprehensive income 2008<br />

Dutch GAAP Impact IFRS<br />

Foreign currency translation differences for foreign operations (5,714) (241) (5,955)<br />

Other comprehensive income / (loss) (5,714) (241) (5,955)<br />

Profit / (loss) (16,323) 2,540 (13,783)<br />

Total comprehensive income / (loss) (22,037) 2,299 (19,738)

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