Page 67 - EVRY Annual Report 2012

Annual
accounts
And noTes
Annual Accounts Group 68
Consolidatet Statement of comprehensive income 68
Consolidatet Statement of financial position 69
Statement of cash flows 70
Statement of changes in equity 71
Notes Group 72
01 Accounting principles 72
02 Changes in group structure 82
03 Segment information 84
04 Salaries and personnel costs 86
05 Pensions 90
06 Employee share based schemes 93
07 Cost of goods sold and other operating costs 93
08 Financial items 94
09 Tax 95
10 Earnings per share 96
11 Intangible assets 97
12 Property, plant and equipment 101
13 Interests in subsidiaries, associated companies
and joint ventures 102
14 Accounts receivable 104
15 Other current receivables 104
16 Bank deposits/guarantee liabilities 104
17 Share capital, shareholders etc. 105
18 Other current liabilities 106
19 Provisions 107
20 Leasing contracts 108
21 Classification of financial instruments and
determination of fair value 109
22 Management of capital structure 111
23 Financial instruments 114
24 Related parties 117
25 Disputes and other legal matters 118
26 Contingent assets and liabilities 118
27 Events after balance sheet date 118
Annual Accounts EVRY ASA 120
Statement of comprehensive income 120
Statement of financial position 121
Statement of cash flows 122
Statement of changes in equity 123
Notes EVRY ASA 124
01 Accounting principles 124
02 Salaries and personnel costs 124
03 Pensions 124
04 Income from investment in subsidiaries 125
05 Other operating costs 126
06 Financial items 126
07 Tax 127
08 Guarantees issued and contractual commitments 128
09 Interests in subsidiaries 128
10 Intra-group accounts receivable and liabilities 128
11 Share capital, shareholders etc. 129
12 Non-current interest bearing liabilities 129
13 Related parties 129
Auditor’s report 130