2014 Registration Document and Annual Financial Report - page 180

Financial Statemements
Consolidated Financial Statements and Notes
5
(inmillions of euros)
Dec. 2012
Published
Impact
IFRS 11
Dec. 2012
Adjusted
Dec. 2013
Published
Impact
IFRS 11
Dec. 2013
Adjusted
GOODWILL
840
(17)
823
707
(16)
691
INTANGIBLE ASSETS
264
(1)
263
283
(2)
281
PROPERTY, PLANT AND EQUIPMENT
2,592
(50)
2,542
2,448
(52)
2,396
FINANCIAL ASSETS
632
43
675
502
46
548
DEFERREDTAX ASSETS
151
2
153
148
1
149
CURRENT ASSETS
2,925
(34)
2,891
2,911
(34)
2,877
ASSETS HELD FOR SALE
156
-
156
61
-
61
TOTAL ASSETS
7,560
(57)
7,503
7,060
(57)
7,003
Share capital
682
-
682
684
-
684
Additional paid-in capital and reserves
2,682
-
2,682
1,729
(1)
1,728
Net profit or loss, Group share
(599)
-
(599)
126
-
126
Minority interests
230
(2)
228
217
(3)
214
TOTAL SHAREHOLDER’S EQUITY
AND MINORITY INTERESTS
2,995
(2)
2,993
2,756
(4)
2,752
NON-CURRENT LIABILITIES
1,793
(18)
1,775
1,945
(20)
1,925
CURRENT LIABILITIES
2,736
(37)
2,699
2,333
(33)
2,300
LIABILITITES ASSOCIATEDWITH ASSETS
CLASSIFIED AS HELD FOR SALE
36
-
36
26
-
26
TOTAL LIABILITIES
7,560
(57)
7,503
7,060
(57)
7,003
ƒƒ
Amendment to IAS 32 – Offsetting Financial Assets and Financial
Liabilities, which clarifies IAS 32’s offsetting requirements. As
Accor does not offset financial assets and financial liabilities,
this amendment has no impact on the consolidated financial
statements.
ƒƒ
Amendment to IAS 39 – Novation of Derivatives and Continuation
of Hedge Accounting. This amendment provides an exception
to IAS 39’s requirement to discontinue hedge accounting in
situations where derivatives designated in hedging relationships
are directly or indirectly novated to a central counterparty as a
consequence of laws or regulations. This amendment has no
impact on the consolidated financial statements.
Registration Document 2014
178
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