Prospectus - Notowania

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- IFRS 1: First-time adoption of IFRSs;
- Amendments to IFRS 7: Improving Disclosures about Financial Instruments;
- Amendments to IFRIC 9 and to IAS 39: Embedded Derivatives;
- IFRIC 17: Distributions of Non-Cash Assets to Owners;
- IFRIC 18: Transfers of Assets from Customers;
- Amendments to IFRS 2: Group Cash-settled Share-based Payment Transactions;
- Amendments to IFRS 1: Additional Exempions for First-time adopters
>> Condensed Consolidated Financial Statements
Part A) – Accounting Policies
However, the adoption of these principles by the Group is subject to transposition thereof by the European Union.
Starting from opening balances as at December 31, 2008, exchange differences relating to net foreign investments
(subsidiaries, associates or joint ventures) have been reclassified in Group equity as ‘exchange differences’ in item 140
Valuation Reserves. These exchange differences were previously recognized as ‘other retained profit’ in item 170 Reserves.
For the sake of comparability we have therefore restated the December 2008 balance-sheet figures, the notes to the
accounts and the statement of changes to shareholders’ equity (in the case of the latter, also figures as at September 30,
2008) to take these effects into account.
The Consolidated Interim Report as at September 30, 2009 was approved by the Board of Directors on November 10, 2009,
which also authorised publication of the essential data.
The whole document is lodged with the competent offices and entities as required by law.
A2) The Main Items of the Accounts
With regard to the classification and valuation of the main items, please refer to Part A 2) of the Notes to the Consolidated
Accounts as at December 31, 2008. No changes have been made to these principles.
A3) Reclassified Financial Assets
Please see Introduction – Prefatory Note - Reclassified financial assets (see page 10).