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Example 12 2007-12-31 Example 12 2007-12-31 ifrs:SeparateMember Example 12 2006-12-31 Example 12 2006-12-31 ifrs:SeparateMember Example 12 2007-01-01 2007-12-31 iso4217:EUR

IFRS Taxonomy 2012 – Illustrative examples

Consolidate and separate statement of financial postion

Synthetic example on the base of illustrative example from IAS 1 demonstrating the presentation of consolidated and separate numbers for statement of financial position in a single statement using detailed XBRL tagging.

XYZ Group and XYZ Parent

(in thousands of currency units)

GROUP

PARENT

31 Dec 20X7

31 Dec 20X6

31 Dec 20X7

31 Dec 20X6

ASSETS

Non-current assets

Property, plant and equipment

350,700

360,020

250,400

260,300

Goodwill

80,800

91,200

-

-

Other intangible assets

227,470

227,470

134,250

134,250

Investments in subsidiaries

-

-

250,000

250,000

Investments in associates

100,150

110,770

23,300

21,000

Investments in equity instruments

142,500

156,000

12,000

40,030

901,620

945,460

669,950

705,580

Current assets

Inventories

135,230

132,500

100,000

85,000

Trade receivables

91,600

110,800

82,300

93,200

Other current assets

25,650

12,540

22,100

10,000

Cash and cash equivalents

312,400

322,900

233,200

280,400

564,880

578,740

437,600

468,600

Total assets

1,466,500

1,524,200

1,107,550

1,174,180

EQUITY AND LIABILITIES

Equity attributable to owners of the parent

Share capital

650,000

600,000

650,000

600,000

Retained earnings

243,500

161,700

160,800

148,000

Other components of equity

10,200

21,200

5,600

12,300

903,700

782,900

816,400

760,300

Non-controlling interests

70,050

48,600

-

-

Total equity

973,750

831,500

816,400

760,300

Non-current liabilities

Non-current borrowings

120,000

160,000

40,000

50,000

Deferred tax

28,800

26,040

2,350

1,250

Non-current provisions

28,850

52,240

10,500

13,000

Total non-current liabilities

177,650

238,280

52,850

64,250

Current liabilities

Trade and other payables

115,100

187,620

72,500

133,030

Current borrowings

150,000

200,000

148,600

198,600

Current portion of non-current borrowings

10,000

20,000

5,000

5,000

Current tax payable

35,000

42,000

12,000

13,000

Current provisions

5,000

4,800

200

-

Total current liabilities

315,100

454,420

238,300

349,630

Total liabilities

492,750

692,700

291,150

413,880

Total equity and liabilities

1,466,500

1,524,200

1,107,550

1,174,180


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