IFRS Taxonomy 2010 - Illustrative Examples

InlineXBRL - Example 1a: Consolidated statement of comprehensive income

EUR,000	2009-12-31 2009-01-01	2008-12-31 2008-01-01

Revenue	6,863,545	5,808,653
Cost of sales	( 5,178,530 )	( 4,422,575 )
Gross profit	1,685,015	1,386,078
Other income	88,850	25,000
Distribution costs	( 175,550 )	( 156,800 )
Administrative expense	( 810,230 )	( 660,389 )
Other expense	( 106,763 )	( 100,030 )
Finance costs	( 26,366 )	( 36,712 )
Profit (loss) before tax	654,956	457,147
Income tax expense, continuing operations	( 270,250 )	( 189,559 )
Profit (loss)	384,706	267,588
Total comprehensive income	384,706	267,588

InlineXBRL - Example 1b: Consolidated statement of financial positions

EUR,000	2009-12-31	2008-12-31	2007-12-31

Assets
Current assets
Cash	28,700	22,075	18,478
Trade and other current receivables	585,548	573,862	521,234
Inventories	57,381	47,920	45,050
	671,629	643,857	584,762

Non-current assets
Investment accounted for using equity method	107,500	107,500	107,500
Property, plant and equipment	2,549,945	2,401,455	2,186,002
Intangible assets other than goodwill	850	2,550	4,250
Deferred tax assets	4,309	2,912	2,155
	2,662,604	2,514,417	2,299,907
Total assets	3,334,233	3,158,274	2,884,669

Equity and liabilities
Current liabilities
Trade and other current payables	454,941	441,604	431,113
Current tax liabilities	271,647	190,316	173,211
Current provisions for employee benefits	4,944	4,754	4,571
Other short-term provisions	4,200	5,040	2,000
Bank overdraft	83,600	115,507	20,435
	819,332	757,221	631,330

Non-current liabilities
Non-current provisions for employee benefits	5,679	5,076	5,066
Bank loan	50,000	150,000	150,000
Non-current payables	23,163	44,624	64,508
	78,842	199,700	219,574
Total liabilities	898,174	956,921	850,904

Equity
Issued capital	30,000	30,000	30,000
Retained earnings	2,406,059	2,171,353	2,003,765
	2,436,059	2,201,353	2,033,765
Total equity and liabilities	3,334,233	3,158,274	2,884,669

InlineXBRL - Example 1c: Consolidated statement of cash flows

EUR,000	2009-12-31 2009-01-01	2008-12-31 2008-01-01

Cash flows from (used in) operating activities
Profit (loss)	384,706	267,588
Adjustments for non-cash finance costs (a)	800	1,200
Adjustments for non-cash income tax expense (b)	79,934	16,348
Adjustments for depreciation and amortisation expense	272,060	221,247
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss	30,000	-
Adjustments for decrease (increase) in trade account receivable	( 11,686 )	( 52,628 )
Adjustments for decrease (increase) in inventories	( 9,461 )	( 2,870 )
Adjustments for increase (decrease) in trade account payable	10,120	10,870
Adjustments for provisions	793	193
Other adjustments for which cash effects are investing or financing cash flow	( 63,850 )	-
Net cash flows from (used in) operating activities	693,416	461,948


Cash flows from (used in) investing activities
Proceeds from sales of property, plant and equipment	100,000	-
Purchase of property, plant and equipment	( 485,000 )	( 435,000 )
Net cash flows from (used in) investing activities	( 385,000 )	( 435,000 )


Cash flows from (used in) financing activities
Payments of finance lease liabilities	( 19,884 )	( 18,423 )
Repayments of borrowings	( 100,000 )	-
Dividends paid	( 150,000 )	( 100,000 )
Net cash flows from (used in) financing activities	( 269,884 )	( 118,423 )

Net increase (decrease) in cash and cash equivalents	38,532	( 91,475 )

Cash and cash equivalents at beginning of period	( 93,432 )	( 1,957 )
Cash and cash equivalents at end of period	( 54,900 )	( 93,432 )



(a) Interest paid	25,566	35,512
(b) Income taxes refund (paid)	190,316	173,211

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