2013 Registration document and annual financial report - page 190

Registration Document 2013
188
Financial Statemements
5
Consolidated Financial Statements And Notes
5.2.8. NOTESTOTHE CONSOLIDATED FINANCIAL STATEMENTS
NOTE 1
Summary of significant
accounting policies
189
NOTE 2
Significant events and changes
in scope of consolidation
202
NOTE 3
Consolidated revenue by business
and by region
210
NOTE 4
Operating expense
212
NOTE 5
EBITDAR by business and region
212
NOTE 6
Rental expense
213
NOTE 7
EBITDA by business and region
216
NOTE 8
Depreciation, amortization
and provision expense
217
NOTE 9
EBIT by business and region
217
NOTE 10
Net financial expense
218
NOTE 11
Share of profit (loss) of associates
after tax
219
NOTE 12
Restructuring costs
219
NOTE 13
Impairment losses
220
NOTE 14
Gains and losses on management
of hotel properties
223
NOTE 15
Gains and losses on management
of other assets
224
NOTE 16
Income tax expense
224
NOTE 17
Profit or loss from
discontinued operations
227
NOTE 18
Goodwill
229
NOTE 19
Intangible assets
231
NOTE 20
Property, plant and equipment
232
NOTE 21
Long-term loans
235
NOTE 22
Investments in associates
235
NOTE 23
Other financial investments
238
NOTE 24
Receivables and payables
239
NOTE 25
Potential ordinary shares
240
NOTE 26
Fair value adjustments on
financial instruments reserve
245
NOTE 27
Minority interests
245
NOTE 28
Comprehensive income
246
NOTE 29
Debt by currency and maturity
246
NOTE 30
Net debt and net cash
251
NOTE 31
Analysis of financial assets
and liabilities under IFRS 7
252
NOTE 32
Assets and liabilities
held for sale
255
NOTE 33
Provisions
257
NOTE 34
Reconciliation of funds from operations
265
NOTE 35
Change in working capital
266
NOTE 36
Renovation and maintenance
expenditure
266
NOTE 37
Development expenditure
267
NOTE 38
Segment information
268
NOTE 39
Claims and litigation
271
NOTE 40
Off-balance sheet commitments
at December 31, 2013
274
NOTE 41
Main consolidated companies
at December 31, 2013
276
NOTE 42
Additional information about
jointly-controlled entities
278
NOTE 43
Related party transactions
278
NOTE 44
Corporate officers’ compensation
279
NOTE 45
Fees paid to the auditors
279
NOTE 46
Subsequent events
279
1...,180,181,182,183,184,185,186,187,188,189 191,192,193,194,195,196,197,198,199,200,...344
Powered by FlippingBook