FINANCIAL REPORT 2013

C ONTENT

1. EXTRACT FROM THE CONSOLIDATED FINANCIAL STATEMENTS ...................................................................... 5

1.1. INCOME STATEMENT .......................................................................................................................................................................................................................................................................... 5 1.2. NET INCOME AND OTHER COMPREHENSIVE INCOME ...................................................................................................................................................................... 6 1.3. BALANCE SHEET – ASSETS ...................................................................................................................................................................................................................................................... 6 1.4. BALANCE SHEET – EQUITY AND LIABILITIES ................................................................................................................................................................................................ 7 1.5. STATEMENT OF CHANGES IN EQUITY ........................................................................................................................................................................................................................ 8 1.6. STATEMENT OF CASH FLOWS ............................................................................................................................................................................................................................................ 10

2. EXTRACT FROM THE NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS ........ 11

2.1. APPLICABLE STANDARDS AND COMPARABILITY ................................................................................................................................................................................. 11 2.2. PRESENTATION OF FINANCIAL STATEMENTS ........................................................................................................................................................................................... 11 2.3. SIGNIFICANT ACCOUNTING POLICIES AND PRINCIPLES ........................................................................................................................................................... 11 2.4. CONSOLIDATION PRINCIPLES AND METHODS (IAS 27, 28, 31) .................................................................................................................................. 15 2.5. FINANCIAL MANAGEMENT, EXPOSURE TO RISK AND HEDGING POLICY .......................................................................................................... 16 2.6. NOTES TO THE INCOME STATEMENT ................................................................................................................................................................................................................. 22 2.7. NOTES TO THE BALANCE SHEET ................................................................................................................................................................................................................................... 26 2.8. HEADCOUNT AT YEAR-END ................................................................................................................................................................................................................................................... 36 2.9. RECLASSIFICATION OF FINANCIAL INSTRUMENTS ................................................................................................................................................................... 36 2.10. FAIR VALUE OF FINANCIAL INSTRUMENTS ................................................................................................................................................................................................... 37

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