ANNEX 1 GENERAL I. IDENTIFICATION DETAILS II. SUPPLEMENTARY INFORMATION TO THE PREVIOUSLY PUBLISHED PERIODIC INFORMATION

Size: px
Start display at page:

Download "ANNEX 1 GENERAL I. IDENTIFICATION DETAILS II. SUPPLEMENTARY INFORMATION TO THE PREVIOUSLY PUBLISHED PERIODIC INFORMATION"

Transcription

1 1st Half 28 ANNEX 1 GENERAL 1st SIX MONTH FINANCIAL REPORT CORRESPONDING TO THE YEAR 28 END DATE 3/6/28 Company Name: Abengoa S.A. I. IDENTIFICATION DETAILS Corporate Address: Avenida de la Buhaira, 2, 4118 Tax ID Code (CIF) A II. SUPPLEMENTARY INFORMATION TO THE PREVIOUSLY PUBLISHED IC INFORMATION Annex Supplementary Information Explanation of the principal modifications in relation to the previously published periodic information: (only to be completed in the cases defined in Section B of the instructions) The individual financial information for Abengoa S.A. has been prepared pursuant to the New Spanish Chart of Accounts (NPGC), approved by Royal Decree RD 1514/27 of 16 November, of obligatory application for years beginning after 1 January 28 and substituting the previous Chart of Accounts (PGC) of 199. The starting point is the preparation of an opening balance sheet in accordance with the NPGC as at the transition date, which is the start date of the first period presented under the NPGC. Abengoa has applied the equity method to record the adjustments caused by the transition applying the following guidelines, according to the transition scheme: - All assets and liabilities that must be recognised by the NPGC have been recorded, as appropriate; all assets and liabilities that may not be recognised under the NPGC have been eliminated and the equity elements have been reclassified according to the definitions and criteria included in the NPGC. - The company has opted to value all equity elements that must be included in the opening balance sheet according to the prevailing principles and standards prior to the coming into effect of Law 16/27 of 4 July on the reform and adaptation of mercantile legislation in relation to accounting, for its international harmonisation based on European legislation, except for financial instruments, which are recorded at their fair value. - The transition date is 1 January Comparative information adapted to the new accounting criteria for the previous year is not presented. The main differences between the accounting principles applied in the preparation of the individual financial information as at the transition date and the accounting principles applied in the preparation of the financial statements for 27 (PGC 199) are described below: a) Deferred charges The 199 PGC allowed the capitalisation of financial expenses for arranging financing agreements. Under the NPGC of 27, only the outstanding debt may be recorded applying the amortised cost criteria so that the deferred charges figure is cancelled, being set-off against the short and long term debt that appeared in the balance sheet at 1 January 28. The cancellation of these capitalised expenses does not impact the shareholders equity. b) Treasury stock According to the NPGC, treasury stock is recorded by decreasing the figure for equity. Transactions with treasury stock impact the shareholders equity figure and not the income statement. c) Valuation of financial instruments at fair value and amortised cost In the 199 PGC, financial assets, including derivatives, were valued at their purchase price or at their market value, if this was lower, while financial liabilities were recognised at their repayment value. Financial assets were removed from the balance sheet when they were divested or transferred or when they matured. According to the NPGC, financial assets and liabilities are classified into a series of categories that determine their valuation at fair value or at their amortised cost. Likewise, specific unrealised gains and losses on financial instruments must be directly recorded in equity until the corresponding financial instrument is removed from the balance sheet or is written-down due to impairment of its value. Furthermore, the NPGC establishes various strict requirements for removing financial assets from the balance sheet based on the evaluation of the risks and benefits associated with owning the transferred item. The application of accounting criteria for hedges involves a series of very specific requirements. The principal implications for Abengoa S.A. are recognition of interest rate derivative financial instruments; unrealised capital gains on certain financial assets; and the valuation of financial debt at amortised cost.

2 1st Half 28 III. STATEMENT(S) OF THOSE RESPONSIBLE FOR THE INFORMATION As far as we are aware, the summarised financial statements that are presented, drafted in accordance with the applicable accounting principles, offer a true and fair image of the equity, the financial situation and the results of the issuer, or of the companies included in the consolidation taken as a whole, and the interim management report includes an accurate analysis of the information required. Comments on the previous statement(s): People that assume responsibility for this information: In accordance with the authority delegated by the Board of Directors, the Secretary of the Board has checked that the six monthly financial information has been signed by the directors. Name/Company Name Miguel Ángel Jiménez-Velasco Mazarío Amando Sánchez Falcón Enrique Borrajo Lovera (The following text will appear here when the issuer marks the red box:) In accordance with the authority delegated by the Board of Directors, the Secretary of the Board hereby certifies that the six monthly financial report has been signed by the directors. Position Secretary Finance Director Consolidation and Reporting Director Signing date of this six month financial report by the corresponding executive body:

3 1st Half INDIVIDUAL BALANCE SHEET (DRAFTED USING PREVAILING NATIONAL ACCOUNTING STANDARDS) Units: 's CURRENT PREVIOUS 3/6/28 31/12/27 ASSETS A) NON-CURRENT ASSETS 4 1. Intangible assets: 3 a) Goodwill 31 b) Other intangible assets Tangible fixed assets Investments in real estate Long term investments in group and associated companies Long term financial investments Assets for deferred tax Other non-current assets 38 B) CURRENT ASSETS Non-current assets held for sale 5 2. Stocks Trade receivables and other accounts receivable: 6 a) Clients from sales and provision of services 61 b) Other accounts receivable 62 c) Current tax assets Short term investments in group and associated companies Short term financial investments 7 6. Short term accruals Cash and other equivalent liquid assets 72 TOTAL ASSETS (A+B) CURRENT PREVIOUS 3/6/28 31/12/27 SHAREHOLDERS' EQUITY AND LIABILITIES A) SHAREHOLDERS' EQUITY (A.1 + A.2 + A.3) 195 A.1) SHAREHOLDERS' EQUITY Capital 171 a) Issued capital 161 b) Less: uncalled capital Share premium Reserves Less: Treasury stock Income from previous years Other shareholder contributions Result for the year Less: Interim dividend Other equity instruments 177 A.2) ADJUSTMENTS FOR CHANGES IN VALUE Financial assets available for sale Hedging transactions Others 183 A.3) SUBSIDIES, DONATIONS AND LEGACIES RECEIVED 194 B) NON-CURRENT LIABILITIES Long term provisions Long term debts 116 a) Payable to credit entities and debentures or other marketable securities 131 b) Other financial liabilities Long term debts with group and associated companied Deferred tax liabilities Other non-current liabilities Long term accruals 119 C) CURRENT LIABILITIES Liabilities linked to non-current assets held for sale Short term provisions Short term payables: 123 a) Payable to credit entities and debentures or other marketable securities 133 b) Other financial liabilities Short term debts with group and associated companies Trade accounts payable and other accounts payable: 124 a) Suppliers 125 b) Other accounts payable 126 c) Current tax liabilities Other current liabilities Short term accruals 128 TOTAL SHAREHOLDERS EQUITY AND LIABILITIES (A + B +C)

4 1st Half INDIVIDUAL INCOME STATEMENT (DRAFTED USING PREVAILING NATIONAL ACCOUNTING STANDARDS) Units: 's CURRENT PER. CURRENT PER. ACCUMULATED ACCUMULATED CURRENT PREVIOUS CURRENT PREVIOUS (2nd HALF) (2nd HALF) 3/6/28 3/6/27 Amount % Amount % Amount % Amount % (+) Net revenues , (+/-) Variation in stocks of finished and semi-finished 26 products (+) Work carried out by the 27 company on its assets (-) Purchases (+) Other operating revenues (-) Personnel expenses (-) Other operating expenses (-) Amortisation of fixed assets ,72 531,84-183,75-253,53-3,44 (+) Subsidies received on 212 non-financial and other fixed assets (+) Excess provisions 213 (+/-) Impairment and results of 214 fixed asset disposals (+/-) Other results 215 Operating results ,4 (+) Financial revenues (-) Financial expenses (+/-) Variation in market value 252 of financial instruments (+/-) Exchange differences (+/-) Impairment and results of disposals of financial 255 instruments Financial result ,9 Profit/Loss before tax ,3 (+/-) Tax on income ,19 Result from the previous year 28 from continuous operations ,12 (+/-) Result for the year from interrupted operations 285 (net of taxes) 2.663, ,97 Profit/Loss for the year ,12 Earnings per share Amount Amount Amount Amount (x.xx Euros) (x.xx Euros) (x.xx Euros) (x.xx Euros) Basic 29,28 Diluted 295,28 In the six months financial report corresponding to the first half of the year, the details relating to the current period are the same as the accumulated data, and they therefore do not need to be completed. -9,67

5 1st Half STATEMENT OF CHANGES IN EQUITY, INDIVIDUAL STATEMENT OF RECOGNISED INCOME AND EXPENSE, INDIVIDUAL (PREPARED USING PREVAILING NATIONAL ACCOUNTING REGULATIONS) Units: 's CURRENT PREVIOUS 3/6/28 3/6/27 A) RESULT FOR THE YEAR (from the income statement) 35 B) INCOME AND EXPENSES DIRECTLY ATTRIBUTABLE TO EQUITY For valuation of financial instruments: 32 a) Financial assets available for sale 321 b) Other Revenues/(expenses) For cash flow hedges Subsidies, donations and legacies received For actuarial gains and losses and other adjustments Other revenues and expenses directly attributable to equity Tax effect 345 C) TRANSFERS TO THE INCOME STATEMENT: For valuation of financial instruments 355 a) Financial assets available for sale 356 b) Other revenues/(expenses) For cash flow hedges Subsidies, donations and legacies received Other revenues and expenses directly attributable to equity Tax effect TOTAL RECOGNISED INCOME/(EXPENSES) (A+B+C)

6 1st Half STATEMENT OF CHANGES IN EQUITY, INDIVIDUAL (1/2) STATEMENT OF TOTAL CHANGES IN EQUITY, INDIVIDUAL (PREPARED USING PREVAILING NATIONAL ACCOUNTING REGULATIONS) Shareholders' equity Share Shares Other Adjustments Subsidies Total Capital premium and and holdings Result equity for changes donations and Shareholders' Reserves (1) in Treasury for the year instruments in value legacies equity stock received Closing balance at 1/1/ Adjustments for changes in accounting criteria Adjustments for errors 312 Adjusted opening balance I. Total recognised revenues/(expenses) II. Operations with shareholders or owners 1. Capital Increases /(Reductions) Conversion of financial liabilities to shareholders equity Distribution of dividends Operations with shares or interests in treasury shares (net) 5. Increases/(reductions) for business combinations 6. Other operations with shareholders or owners III. Other variations in shareholders equity 1. Payments based on equity instruments 2. Transfers between items of shareholders equity 3. Other variations Closing balance at 3/6/ (1) For the purposes of this statement, the Share premium and Reserves column includes the following shareholders equity items on the balance sheet: 2.Share premium;3.reserves;5.results from previous years;6.other shareholder contributions; and 8. Less: Interim dividends.

7 1st Half STATEMENT OF CHANGES IN EQUITY, INDIVIDUAL (2/2) STATEMENT OF TOTAL CHANGES IN EQUITY, INDIVIDUAL (PREPARED USING PREVAILING NATIONAL ACCOUNTING REGULATIONS) Shareholders' equity Share Shares Other Adjustments Subsidies Total PREVIOUS Capital premium and and holdings Result equity for changes donations and Shareholders' Reserves (1) in Treasury for the year instruments in value legacies equity stock received Closing balance at xx/xx/xxxx (comparison period) Adjustments for changes in accounting criteria Adjustments for errors 352 Adjusted opening balance (comparison period) I. Total recognised revenues/(expenses) II. Operations with shareholders or owners 1. Capital Increases /(Reductions) 2. Conversion of financial liabilities to shareholders equity 3. Distribution of dividends Operations with shares or interests in treasury shares (net) 5. Increases/(reductions) for business combinations 6. Other operations with shareholders or owners III. Other variations in shareholders equity 1. Payments based on equity instruments 2. Transfers between items of shareholders equity 3. Other variations Closing balance at xx/xx/xxxx (comparison period) (1) For the purposes of this statement, the Share premium and Reserves column includes the following shareholders equity items on the balance sheet: 2.Share premium;3.reserves;5.results from previous years;6.other shareholder contributions; and 8. Less: Interim dividends.

8 1st Half STATEMENT OF CASH FLOWS, INDIVIDUAL (PREPARED USING PREVAILING NATIONAL ACCOUNTING REGULATIONS) Units: 's CURRENT PREVIOUS 3/6/28 3/6/27 A) CASH FLOWS FROM OPERATIONS ( ) Profit/Loss before tax Adjustments to the result 41 (+) Amortisation of fixed assets 411 (+/-) Other adjustments of the result (net) Changes in working capital Other cash flows from operations: 42 (-) Interest payments 421 (+) Dividends receivable 422 (+) Interest receivable 423 (+/-) Received/(paid) for tax on income 43 (+/-) Other amounts received/(paid) from operations 425 B) CASH FLOWS FROM INVESTMENT ACTIVITIES (1 + 2) Payments for investors: 44 (-) Group and associated companies and business units 441 (-) Tangible and intangible fixed assets and real estate investments 442 (-) Other financial assets 443 (-) Other assets Receivable from disposals: 45 (+) Group and associated companies and business units 451 (+) Tangible and intangible fixed assets and real estate investments 452 (+) Other financial assets 453 (+) Other assets 454 C) CASH FLOWS FROM FINANCING ACTIVITIES ( ) Receivables and (payments) for equity instruments: 47 (+) Issue 471 (-) Amortisation 472 (-) Acquisition 473 (+) Divestments 474 (+) Subsidies, donations and covenants received Receivables and (payments) for financial liability instruments: 48 (+) Issue 481 (-) Redemption and amortisation Payments for dividends and remuneration on other equity instruments 485 D) EFFECT OF EXCHANGE RATE VARIATIONS 492 E) NET INCREASE/(DECREASE) IN CASH AND EQUIVALENTS (A + B + C +D) 495 F) CASH AND EQUIVALENTS AT START OF 499 G) CASH AND EQUIVALENTS AT END OF (E + F) CURRENT PREVIOUS 3/6/28 3/6/27 CASH AND EQUIVALENT COMPONENTS AT THE END OF THE (+) Cash and banks 55 (+) Other financial assets 552 (+) Less: Bank overdrafts on current accounts 553 TOTAL CASH AND EQUIVALENTS AT END OF

9 1st Half CONSOLIDATED BALANCE SHEET (ADOPTED IFRS) Units: 's CURRENT PREVIOUS 3/6/28 31/12/27 ASSETS A) NON-CURRENT ASSETS Intangible assets: 13 a) Goodwill 131 b) Other intangible assets Tangible fixed assets Real estate investments Investments accounted for using the equity method Non-current financial assets Deferred tax assets Other non-current assets 138 B) CURRENT ASSETS Non-current assets held for sale Stocks Trade accounts receivable and other accounts receivable: 16 a) Clients from sales and provision of services 161 b) Other accounts receivable 162 c) Current tax assets Other current financial assets Other current assets Cash and other equivalent liquid assets 172 TOTAL ASSETS (A+B) CURRENT PREVIOUS 3/6/28 31/12/27 SHAREHOLDERS' EQUITY AND LIABILITIES A) SHAREHOLDERS EQUITY (A.1 + A.2 + A.3) 1195 A.1) SHAREHOLDERS EQUITY Capital 1171 a) Subscribed capital 1161 b) Less: Uncalled capital Share premium Reserves Less: Treasury shares Results from previous years Other shareholder contributions Profit/loss for the year attributed to the parent company Less: Interim dividend Other equity instruments 1177 A.2) ADJUSTMENTS FOR CHANGES IN VALUE Financial assets available for sale Hedging transactions Conversion differences Others 1183 SHAREHOLDERS EQUITY ATTRIBUTED TO THE PARENT COMPANY (A.1 + A.2) 1189 A.3) MINORITY INTERESTS 1193 B) NON-CURRENT LIABILITIES Subsidies Non-current provisions Non-current financial liabilities: 1116 a) Payable to credit entities and debentures or other marketable securities 1131 b) Other financial liabilities Deferred tax liabilities Other non-current liabilities 1135 C) CURRENT LIABILITIES Liabilities linked to non-current assets held for sale Current provisions Current financial liabilities: 1123 a) Payable to credit entities and debentures or other marketable securities 1133 b) Other financial liabilities Trade accounts payable and other accounts payable: 1124 a) Suppliers 1125 b) Other accounts payable 1126 c) Current tax liabilities Other current liabilities 1136 TOTAL SHAREHOLDERS EQUITY AND LIABILITIES (A + B +C)

10 1st Half CONSOLIDATED INCOME STATEMENT (ADOPTED IFRS) Units: 's CURRENT PREVIOUS CURRENT PREVIOUS CURRENT ACCUMULATED ACCUMULATED (2nd HALF) (2nd HALF) 3/6/28 3/6/27 Amount % Amount % Amount % Amount % (+) Net revenues , , (+/-) Variation in stocks of finished and semi-finished products (+) Works carried out by the 127 company on its assets (-) Purchases , ,33 (+) Other operating revenues , ,47 (-) Personnel expenses , (-) Other operating expenses , ,78 (-) Amortisation of fixed assets , ,17 (+) Subsidies received on non-financial and other fixed assets (+/-) Impairment and results of fixed asset disposals (+/-) Other results 1215 Operating results , ,5 (+) Financial revenues , ,29 (-) Financial expenses , ,46 (+/-) Variation in market value of financial instruments (+/-) Exchange differences ,6 1, ,58 -,47 (+/-) Impairment and results of disposals of financial instruments Financial result , ,22 (+/-) Results from entities valued using the equity method Profit/Loss before tax ,23 6, ,25 5,7 (+/-) Tax on income , ,57 Result for the previous year from continuous operations , ,5 (+/-) Result for the year from interrupted operations 1285 (net of taxes) Consolidated result for the year , ,5 a) Profit/loss attributed to the parent company b) Profit/loss attributed to minority interests , , ,2 4,37, ,61-17,85 3,94,56 Earnings per share Amount Amount Amount Amount (x.xx Euros) (x.xx Euros) (x.xx Euros) (x.xx Euros) Basic 129,79,61 Diluted 1295 In the six months financial report corresponding to the first half of the year, the details relating to the current period are the same as the accumulated data, and they therefore do not need to be completed.

11 1st Half STATEMENT OF CONSOLIDATED RECOGNISED INCOME AND EXPENSE (ADOPTED IFRS) Units: 's A) CONSOLIDATED RESULTS FOR THE YEAR (from the income statement) B) INCOME AND EXPENSES RECOGNISED DIRECTLY IN SHAREHOLDERS' EQUITY 1. For revaluation/(reversal of revaluation) of the tangible fixed asset and intangible assets 2. For valuation of financial instruments: a) Financial assets available for sale b) Other revenues/(expenses) 3. For cash flow hedges 4. Conversion differences For actuarial gains and losses and other adjustments Entities valued by the equity method Other revenues and expenses directly attributed to shareholders' equity 8. Tax effect C) TRANSFER THE INCOME STATEMENT 1. For valuation of financial instruments: a) Financial assets available for sale b) Other revenues/(expenses) For cash flow hedges 3. Conversion differences Entities valued by the equity method Other revenues and expenses directly attributed to shareholders' equity 1363 CURRENT PREVIOUS 3/6/28 3/6/ Tax effect TOTAL RECOGNISED INCOME/(EXPENSES) (A+B+C) a) Attributed to the parent company b) Attributed to minority interests

12 9. STATEMENT OF CHANGES IN EQUITY, CONSOLIDATED (ADOPTED IFRS) (1/2) SELECTED FINANCIAL INFORMATION 1st Half 28 Shareholders' Equity Share Other Adjustments Minorities Total CURRENT Capital premium and Treasury Profit/Loss equity for changes Shareholders' Reserves (1) stock for the year instruments in value equity Initial balance at 1/1/ Adjustments for changes in accounting criteria 3111 Adjustments for errors 3112 Adjusted opening balance I. Total recognised revenues/(expenses) II. Operations with shareholders or owners 1. Capital increases /(reductions) Conversion of financial liabilities to shareholders equity Distribution of dividends Operations with treasury stock (net) 5. Increases/(reductions) for business combinations 6. Other operations with shareholders or owners III. Other variations in shareholders equity 1. Payments based on equity instruments 2. Transfers between items of shareholders equity 3. Other variations Closing balance at xx/xx/xxxx (1) For the purposes of this statement, the Share premium and Reserves column includes the following shareholders equity items on the balance sheet: 2.Share premium;3.reserves;5.results from previous years;6.other shareholder contributions; and 8. Less: Interim dividends.

13 9. STATEMENT OF CHANGES IN EQUITY, CONSOLIDATED (ADOPTED IFRS) (2/2) SELECTED FINANCIAL INFORMATION 1st Half 28 Shareholders' Equity Share Other Adjustments Subsidies, Total PREVIOUS Capital premium and Treasury Profit/Loss equity for changes donations and Shareholders' Reserves (1) stock for the year instruments in value legacies equity received Initial balance at 1/1/27 (comparison period) Adjustments for changes in accounting criteria Adjustments for errors 3152 Adjusted opening balance (comparison period) I. Total recognised revenues/(expenses) II. Operations with shareholders or owners 1. Capital increases /(reductions) 2. Conversion of financial liabilities to shareholders equity 3. Distribution of dividends Operations with treasury stock (net) 5. Increases/(reductions) for business combinations 6. Other operations with shareholders or owners III. Other variations in shareholders equity 1. Payments based on equity instruments 2. Transfers between items of shareholders equity 3. Other variations Closing balance at xx/xx/xxxx (comparison period) (1) For the purposes of this statement, the Share premium and Reserves column includes the following shareholders equity items on the balance sheet: 2.Share premium;3.reserves;5.results from previous years;6.other shareholder contributions; and 8. Less: Interim dividends

14 1. A. STATEMENT OF CONSOLIDATED CASH FLOWS (INDIRECT METHOD) (ADOPTED IFRS) SELECTED FINANCIAL INFORMATION 1st Half 28 Units: 's CURRENT PREVIOUS 3/6/28 3/6/27 A) CASH FLOWS FROM OPERATIONS ( ) Profit/Loss before tax Adjustments to the result 141 (+) Amortisation of fixed assets 1411 (+/-) Other adjustments of the result (net) Changes in working capital Other cash flows from operations: 142 (-) Interest payments 1421 (-) Payments for dividends and remuneration on other equity instruments 143 (+) Dividends receivable 1422 (+) Interest receivable 1423 (+/-) Received/(paid) for tax on income 143 (+/-) Other amounts received/(paid) from operations 1425 B) CASH FLOWS FROM INVESTMENT ACTIVITIES ( ) Payments for investors: 144 (-) Group and associated companies and business units 1441 (-) Tangible and intangible fixed assets and real estate investments 1442 (-) Other financial assets 1443 (-) Other assets Receivables from disposals: 145 (+) Group and associated companies and business units 1451 (+) Tangible and intangible fixed assets and real estate investments 1452 (+) Other financial assets 1453 (+) Other assets Other cash flows from investment activities 1455 (+) Dividends receivable 1456 (+) Interest receivable 1457 (+/-) Other amounts received/(paid) from investment activities 1458 C) CASH FLOWS FROM FINANCING ACTIVITIES ( ) Receivables and (payments) for equity instruments: 147 (+) Issue 1471 (-) Amortisation 1472 (-) Acquisition 1473 (+) Divestments Receivables and (payments) for financial liability instruments: 148 (+) Issue 1481 (-) Redemption and amortisation Payments for dividends and remuneration on other equity instruments Other cash flows from financing activities 1486 (-) Interest payments 1487 (+/-) Other amounts received/(paid) from financing activities 1488 D) EFFECT OF EXCHANGE RATE VARIATIONS 1492 E) NET INCREASE/(DECREASE) IN CASH AND EQUIVALENTS (A + B + C +D) 1495 F) CASH AND EQUIVALENTS AT START OF 1499 G) CASH AND EQUIVALENTS AT END OF (E + F) CURRENT PREVIOUS 3/6/28 3/6/27 CASH AND EQUIVALENT COMPONENTS AT THE END OF THE (+) Cash and banks 155 (+) Other financial assets 1552 (+) Less: Bank overdrafts on current accounts 1553 TOTAL CASH AND EQUIVALENTS AT END OF This model of a statement of consolidated cash flows (indirect method) allows for the classification alternatives for interest and dividends, both received and paid, contemplated in the adopted IFRS. Each of the above headings must be classified in a unique and coherent way, in each year, as belonging to the activities of operations, investment or financing.

15 1. B. STATEMENT OF CONSOLIDATED CASH FLOWS (DIRECT METHOD) (ADOPTED IFRS) SELECTED FINANCIAL INFORMATION 1st Half 28 Units: 's A) CASH FLOWS FROM OPERATIONS ( ) 8435 (+) Receivable from operations 841 (-) Payments to suppliers and to personnel for operational expenses 8411 (-) Interest payments 8421 (-) Payments for dividends and remuneration on other equity instruments 8422 (+) Dividends receivable 843 (+) Interest receivable 8423 (+/-) Received/(paid) for tax on income 8424 (+/-) Other amounts received/(paid) from operations 8425 B) CASH FLOWS FROM INVESTMENT ACTIVITIES ( ) Payments for investors: 844 (-) Group and associated companies and business units 8441 (-) Tangible and intangible fixed assets and real estate investments 8442 (-) Other financial assets 8443 (-) Other assets Receivables from disposals: 845 (+) Group and associated companies and business units 8451 (+) Tangible and intangible fixed assets and real estate investments 8452 (+) Other financial assets 8453 (+) Other assets Other cash flows from investment activities 8455 (+) Dividends receivable 8456 (+) Interest receivable 8457 (+/-) Other cash flows from investment activities 8458 C) CASH FLOWS FROM FINANCING ACTIVITIES ( ) Receivables and (payments) for equity instruments: 847 (+) Issue 8471 (-) Amortisation 8472 (-) Acquisition 8473 (+) Divestments Receivables and (payments) for financial liability instruments: 848 (+) Issue 8481 (-) Redemption and amortisation Payments for dividends and remuneration on other equity instruments Other cash flows from financing activities 8486 (-) Interest payments 8487 (+/-) Other amounts received/(paid) from financing activities 8488 D) EFFECT OF EXCHANGE RATE VARIATIONS 8492 E) NET INCREASE/(DECREASE) IN CASH AND EQUIVALENTS (A + B + C +D) 8495 F) CASH AND EQUIVALENTS AT START OF 8499 G) CASH AND EQUIVALENTS AT END OF (E + F) 85 CURRENT XX/XX/XXXX PREVIOUS XX/XX/XXXX CURRENT XX/XX/XXXX PREVIOUS XX/XX/XXXX CASH AND EQUIVALENT COMPONENTS AT THE END OF THE (+) Cash and banks 855 (+) Other financial assets 8552 (+) Less: Bank overdrafts on current accounts 8553 TOTAL CASH AND EQUIVALENTS AT END OF 86

16 1st Half CHANGES IN THE COMPOSITION OF THE GROUP Table1: Combinations of businesses and other acquisitions of interests in dependent entities, joint businesses and/or investments in associated companies (current period) Effective Cost (net) of the (a)+(b) combination (s Euros) % voting % of total Name of the entity date rights voting rights (or branch of activity) Category of the (Net) amount paid in Market value of the acquired in the entity acquired or merged operation acquisition+other costs equity instruments issued subsequent to directly attributable to for the acquisition the acquisition (dd-mm-yyyy) the combination (a) of the entity (b) Alugreen, S.L. y Sdades. Dependientes Dependent Abencs Engineering Privated Limited Dependent Limpiezas Industriales Robotizadas, S.A. Dependent Sol 3g S.A. Dependent ,78 77,78 Abener Genhova Ingeniería, S.L. Multigroup Micronet Porous Fibers, S.L. Multigroup Concentrix Solar, GmbH Associated ,67 2,67 Freener, LLC Associated Table 2: DECREASE IN HOLDINGS IN DEPENDENT ENTITIES, JOINT BUSINESSES AND/OR INVESTMENTS IN ASSOCIATED COMPANIES OR OPERATIONS OF A SIMILAR NATURE (CURRENT ) Name of the entity Effective date % voting rights % of total voting rights (or activity branch) Category of the operation disposed of or eliminated in the entity Gain/(loss) generated divested, split or (dd-mm-yyyy) subsequent to (thousands of Euros) wound-up Sniace Cogeneración, S.A. Dependent the acquisition 9 942

17

18 1st Half DIVIDENDS PAID CURRENT PREVIOUS % of Euros per Amount % of Euros per Amount Nominal share (x.xx) (s Euros) Nominal share (x.xx) (s Euros) Ordinary shares , ,8 64, ,1 Other shares (without vote, redeemable, etc 2159 Total dividends paid , ,8 64, ,1 a) Dividends charged against results , ,8 64, ,1 b) Dividends charged against reserves or share premium 2156 c) Dividends in kind ISSUES, REPURCHASES OR REDEMPTION OF DEBT SECURITIES Units.: Thousands of Euros CURRENT ISSUES CARRIED OUT BY THE ENTITY Outstanding (-) Repurchases (+/-) Adjustments Outstanding (AND/OR ITS GROUP) initial balance (+) Issues or redemptions for exchange final balance 1/1/28 rate and others 3/6/28 Securities that represent debt issued in an EU Member State that required an 2191 information prospectus to be registered. Securities that represent debt issued in an EU Member State that did not require an 2192 information prospectus to be registered. Other securities that represent debt issued outside of EU Member States TOTAL 22 Securities that represent debt issued in an EU Member State that required an information prospectus to be registered. Securities that represent debt issued in an EU Member State that did not require an information prospectus to be registered. Other securities that represent debt issued outside of EU Member States PREVIOUS Outstanding (-) Repurchases (+/-) Adjustments Outstanding initial balance (+) Issues or redemptions for exchange final balance 1/1/28 rate and others 3/6/28 TOTAL 42 CURRENT GUARANTEED ISSUES: Outstanding (+/-) Adjustments Outstanding initial balance (+) Granted (-) Cancelled for exchange final balance 1/1/28 rate and others 3/6/28 Issues of securities that represent debt guaranteed by the group (guaranteed amount) 2195 Issues of securities that represent debt guaranteed by the group (guaranteed amount) 4195 PREVIOUS Outstanding (+/-) Adjustments Outstanding initial balance (+) Granted (-) Cancelled for exchange final balance 1/1/28 rate and others 3/6/28

19 1st Half BREAKDOWN OF FINANCIAL INSTRUMENTS BY TYPE AND CATEGORY(1/2) Units: 's CURRENT Financial Other Financial Loans Investments Hedging FINANCIAL ASSETS: assets financial assets and items held derivatives TYPE/CATEGORY held for assets at MV available receivable to maturity trading with changes for sale in P&L Equity instruments Debt securities 262 Derivatives Other financial assets Long term/non-current Equity instruments 266 Debt securities 267 Derivatives 268 Other financial assets Short term/current TOTAL INDIVIDUAL Equity instruments Debt securities 2162 Derivatives Other financial assets Long term/non-current Equity instruments 2166 Debt securities 2167 Derivatives Other financial assets Short term/current TOTAL CONSOLIDATED CURRENT Financial Other Debits Hedging FINANCIAL LIABILITIES: liabilities financial and items derivatives TYPE/CATEGORY held for liabs at MV payable trading with changes in P&L Payable to credit entities Debentures and other marketable securities Derivatives 278 Other financial liabilities 279 Long term debts/non-current financial liabilities Payable to credit entities Debentures and other marketable securities Derivatives 283 Other financial liabilities 284 Short term debts/current financial liabilities TOTAL INDIVIDUAL Payable to credit entities Debentures and other marketable securities Derivatives Other financial liabilities Long term debts/non-current financial liabilities Payable to credit entities Debentures and other marketable securities Derivatives Other financial liabilities 2184 Short term debts/current financial liabilities TOTAL CONSOLIDATED (Abbreviations-MV:market value/p&l: income statement)

20 1st Half BREAKDOWN OF FINANCIAL INSTRUMENTS BY TYPE AND CATEGORY(2/2) Units: 's PREVIOUS Financial Other Financial Loans Investments Hedging FINANCIAL ASSETS: assets financial assets and items held derivatives TYPE/CATEGORY held for assets at MV available receivable to maturity trading with changes for sale in P&L Equity instruments 561 Debt securities 562 Derivatives 563 Other financial assets 564 Long term/non-current 565 Equity instruments 566 Debt securities 567 Derivatives 568 Other financial assets 569 Short term/current 57 TOTAL INDIVIDUAL 575 Equity instruments Debt securities 5162 Derivatives Other financial assets Long term/non-current Equity instruments 5166 Debt securities 5167 Derivatives Other financial assets Short term/current TOTAL CONSOLIDATED PREVIOUS Financial Other Debits Hedging FINANCIAL LIABILITIES: liabilities financial and items derivatives TYPE/CATEGORY held for liabs at MV payable trading with changes in P&L Payable to credit entities 576 Debentures and other marketable securities 577 Derivatives 578 Other financial liabilities 579 Long term debts/non-current financial liabilities 58 Payable to credit entities 581 Debentures and other marketable securities 582 Derivatives 583 Other financial liabilities 584 Short term debts/current financial liabilities 585 TOTAL INDIVIDUAL 59 Payable to credit entities Debentures and other marketable securities Derivatives 5178 Other financial liabilities 5179 Long term debts/non-current financial liabilities Payable to credit entities Debentures and other marketable securities Derivatives Other financial liabilities 5184 Short term debts/current financial liabilities TOTAL CONSOLIDATED (Abbreviations-MV:market value/p&l: income statement)

21 1st Half SEGMENTED INFORMATION Units: 's Distribution of net revenues by geographical area Table 1: INDIVIDUAL CONSOLIDATED GEOGRAPHICAL AREA CURRENT PREVIOUS CURRENT PREVIOUS Domestic market 221 Exports: 2215 a) European Union 2216 b) OECD countries 2217 c) Other countries 2218 TOTAL Table 2: Ordinary revenues CONSOLIDATED Ordinary revenues from Ordinary revenues external clients between segments SEGMENTS Solar Bioenergy Environmental Services Information Technologies Industrial Construction and Engineering Corporate Activity CURRENT PREVIOUS CURRENT PREVIOUS CURRENT PREVIOUS (-) Adjustments and elimination of ordinary revenues between segments TOTAL Table 3: Result CONSOLIDATED SEGMENTS CURRENT PREVIOUS Total result of the segments reported Solar Bioenergy Environmental Services Information Technologies Industrial Construction and Engineering Corporate Activity (+/-) Unallocated results 2261 (+/-) Elimination of internal results (between segments) 2262 (+/-) Other results 2263 (+/-) Tax on profits and/or results of interrupted operations 2264 RESULT BEFORE TAXES Total ordinary revenues

22 1st Half AVERAGE WORKFORCE INDIVIDUAL CONSOLIDATED CURRENT PREVIOUS CURRENT PREVIOUS AVERAGE WORKFORCE Men Women IV. FINANCIAL INFORMATION SELECTED 17. REMUNERATION RECEIVED BY DIRECTORS AND MANAGERS DIRECTORS: Amount ('s Euros) Remuneration concept: CURRENT PREVIOUS Fixed remuneration Variable remuneration Expenses Statutory benefits 2313 Operations with shares and/or other financial instruments 2314 Others 2315 TOTAL Other benefits: Advances 2326 Loans granted 2327 Pension plans and funds: Contributions 2328 Pension plans and funds: Contract obligations 2329 Life insurance premiums 233 Guarantees given by the company in favour of directors 2331 MANAGERS: Amount ('s Euros) CURRENT PREVIOUS Total remuneration received by managers

23 1st Half TRANSACTIONS WITH RELATED PARTIES (1/2) Units: 's REVENUES AND EXPENSES: RELATED OPERATIONS CURRENT Significant shareholders Directors and Managers People, companies or entities of the group Other related parties 1) Financial expenses 234 2) Management or collaboration agreements ) R&D transfer and licence agreements ) Leases ) Receipt of services ) Purchase of goods (finished or semi-finished) ) Allowance for bad and doubtful debts ) Losses from derecognition or disposal of assets ) Other expenses EXPENSES ( ) ) Financial revenues ) Management or collaboration agreements ) R&D transfer and licence agreements ) Dividends received ) Leases ) Provision of services ) Sale of goods (finished or semi-finished) ) Gains from derecognition or disposal of assets ) Other revenues 2359 REVENUES ( ) 236 Total OTHER TRANSACTIONS: Purchase of tangible, intangible or other assets Significant shareholders Directors and Managers Other related parties Financing agreements: loans and capital contributions (lender) 2372 Financial lease agreements (lessor) 2373 Repayment or cancellation of loans and lease agreements (lessor) 2377 Sale of tangible, intangible or other assets CURRENT People, companies or entities of the group Financing agreements: loans and capital contributions (borrower) 2375 Financial lease agreements (lessee) 2376 Repayment or cancellation of loans and lease agreements (lessee) 2378 Guarantees provided 2381 Guarantees received 2382 Commitments acquired 2383 Commitments/guarantees cancelled 2384 Dividends and other distributed income 2386 Other operations 2385 Total 463

24 1st Half TRANSACTIONS WITH RELATED PARTIES (2/2) Units: 's REVENUES AND EXPENSES RELATED OPERATIONS CURRENT Significant shareholders Directors and Managers People, companies or entities of the group Other related parties 1) Financial expenses 634 2) Management or collaboration agreements ) R&D transfer and licence agreements ) Leases ) Receipt of services ) Purchase of goods (finished or semi-finished) ) Allowance for bad and doubtful debts ) Losses from derecognition or disposal of assets ) Other expenses 6348 EXPENSES ( ) 635 1) Financial revenues ) Management or collaboration agreements ) R&D transfer and licence agreements ) Dividends received ) Leases ) Provision of services ) Sale of goods (finished or semi-finished) ) Gains from derecognition or disposal of assets ) Other revenues 6359 REVENUES ( ) 636 Total OTHER TRANSACTIONS Purchase of tangible, intangible or other assets Significant shareholders Directors and Managers Other related parties Financing agreements: loans and capital contributions (lender) 6372 Financial lease agreements (lessor) 6373 Repayment or cancellation of loans and lease agreements (lessor) 6377 Sale of tangible, intangible or other assets CURRENT People, companies or entities of the group Financing agreements: loans and capital contributions (borrower) 6375 Financial lease agreements (lessee) 6376 Repayment or cancellation of loans and lease agreements (lessee) 6378 Guarantees provided 6381 Guarantees received 6382 Commitments acquired 6383 Commitments/guarantees cancelled 6384 Dividends and other distributed income 6386 Other operations 6385 Total

25 1st Half 28 V. EXPLANATORY NOTES TO THE INTERIM FINANCIAL STATEMENTS/SUMMARISED ANNUAL ACCOUNTS FOR THE INTERIM Attach Explanatory notes to the financial statements Attach Summarised annual accounts (Text field) (1) Explanatory notes to the financial statements: The explanatory notes to the interim financial statements and to the rest of the selected financial information in Chapter IV of this model will be attached in this section. They will contain, as a minimum, the breakdowns and minimum required information given in the instructions for preparing the six month financial report. (2) Summarised annual accounts: (2.1) Issuers that prepare consolidated summarised annual accounts: If the models of the consolidated financial statements of sections 6,7,8,9 and 1.A or 1.B of Chapter IV of selected financial information do not meet the requirements established by the adopted international accounting standard applicable to interim financial information; or if the issuer voluntarily prepares consolidated summarised annual accounts for the interim period including its own summarised financial statement models, it will attach the consolidated summarised annual accounts for the interim period, in this section, which will contain at least the minimum breakdowns required by the adopted international accounting standard applicable to interim financial information, irrespective of the obligation to additionally complete the financial information of Chapter IV on Selected financial information. (2.2) Issuers that do not prepare consolidated summarised annual accounts: In the exceptional event that the individual financial statement models of sections 1,2,3,4 and 5 of Chapter IV on Selected financial information do not comply with the requirements of Article 13 of Royal Decree 1362/27; or if the issuer voluntarily prepares individual summarised annual accounts for the interim period including its own summarised financial statement models, it will attach the individual summarised annual accounts for the interim period to this section, which will contain at least all the minimum breakdowns required by section C.2.1) of the instructions of this model, irrespective of the obligation to additionally complete the details contained in Chapter IV on Selected financial information.

26 1st Half 28 VI. INTERIM MANAGEMENT REPORT (Text field) Attach Interim management report

27 1st Half 28 VI. AUDITOR'S REPORT Attach Auditor's report (Text field)

ANNEX 1 GENERAL. 2nd SIX MONTH FINANCIAL REPORT CORRESPONDING TO THE YEAR 2012 I. IDENTIFICATION DETAILS

ANNEX 1 GENERAL. 2nd SIX MONTH FINANCIAL REPORT CORRESPONDING TO THE YEAR 2012 I. IDENTIFICATION DETAILS 2nd Half 212 ANNEX 1 GENERAL 2nd SIX MONTH FINANCIAL REPORT CORRESPONDING TO THE YEAR 212 END DATE 31/12/212 Company Name: Abengoa S.A. I. IDENTIFICATION DETAILS Corporate Address: Campus Palmas Altas,

More information

ANNEX I GENERAL. 2nd 2017 HALF-YEARLY FINANCIAL REPORT FOR FINANCIAL YEAR REPORTING DATE 12/31/ /07/2018 I. IDENTIFICATION DATA

ANNEX I GENERAL. 2nd 2017 HALF-YEARLY FINANCIAL REPORT FOR FINANCIAL YEAR REPORTING DATE 12/31/ /07/2018 I. IDENTIFICATION DATA ANNEX I GENERAL 2nd 2017 HALF-YEARLY FINANCIAL REPORT FOR FINANCIAL YEAR REPORTING DATE PUBLICATION DATE 02/07/2018 I. IDENTIFICATION DATA Registered Company Name: ABERTIS INFRAESTRUCTURAS, S.A Registered

More information

ANNEX I GENERAL HALF-YEARLY INTERIM FINANCIAL REPORT FOR /06/2013 I. IDENTIFICATION DETAILS JOSE ORTEGA Y GASSET, 29 A

ANNEX I GENERAL HALF-YEARLY INTERIM FINANCIAL REPORT FOR /06/2013 I. IDENTIFICATION DETAILS JOSE ORTEGA Y GASSET, 29 A ANNEX I GENERAL 1H HALF-YEARLY INTERIM FINANCIAL REPORT FOR 2013 CLOSE DATE I. IDENTIFICATION DETAILS Company name: Registered offices: Company Tax Code JOSE ORTEGA Y GASSET, 29 A-83941237 II. ADDITIONAL

More information

ANNEX I GENERAL. 1st STATISTICAL INFORMATION REPORT FOR YEAR 2016 I. IDENTIFICATION DATA

ANNEX I GENERAL. 1st STATISTICAL INFORMATION REPORT FOR YEAR 2016 I. IDENTIFICATION DATA ANNEX I GENERAL 1st STATISTICAL INFORMATION REPORT FOR YEAR 2016 CLOSING DATE OF PERIOD 06/30/2016 I. IDENTIFICATION DATA Registered Company name: Registered address: GRAN VÍA, 32 Tax ID no. (CIF) A28297059

More information

I.COMPANY INFORMATION II. ADDITIONAL INFORMATION TO THE INFORMATION PUBLISHED FOR THE PREVIOUS HALF-YEAR

I.COMPANY INFORMATION II. ADDITIONAL INFORMATION TO THE INFORMATION PUBLISHED FOR THE PREVIOUS HALF-YEAR APPENDIX III INSURANCE ENTITIES 1st 6 MONTH FINANCIAL REPORT, FOR THE YEAR 2017 PERIOD END DATE 06/30/2017 I.COMPANY INFORMATION Company Name: MAPFRE, S.A. Registered address: CARRETERA DE POZUELO-MAJADAHONDA,

More information

ANNEX I GENERAL. 1st HALF-YEARLY FINANCIAL REPORT FOR YEAR 2014 I. IDENTIFICATION DATA. GRAN VÍA, 32-6ª planta

ANNEX I GENERAL. 1st HALF-YEARLY FINANCIAL REPORT FOR YEAR 2014 I. IDENTIFICATION DATA. GRAN VÍA, 32-6ª planta ANNEX I GENERAL 1st HALF-YEARLY FINANCIAL REPORT FOR YEAR 2014 CLOSING DATE OF PERIOD 06/30/2014 I. IDENTIFICATION DATA Registered Company name: Registered address: GRAN VÍA, 32-6ª planta Tax ID no. (CIF)

More information

A P P E N D I C E S B U S I N E S S A S U N U S U A L

A P P E N D I C E S B U S I N E S S A S U N U S U A L BUSINESS AS UNUSUAL A P P E N D I C E S 112 APPENDIX I. FINANCIAL SUMMARY APPENDIX I FINANCIAL SUMMARY CONSOLIDATED BALANCE SHEET FOR 2017 AND 2016 ASSETS 31.12.2017 31.12.2016 Property, plant and equipment

More information

Acerinox, S.A. and Subsidiaries

Acerinox, S.A. and Subsidiaries Acerinox, S.A. and Subsidiaries Consolidated Annual Accounts 31 December 2016 Consolidated Directors' Report 2016 (With Auditors Report Thereon) (Free translation from the original in Spanish. In the event

More information

ACERINOX, S.A. AND SUBSIDIARIES. 31 December 2015

ACERINOX, S.A. AND SUBSIDIARIES. 31 December 2015 ACERINOX, S.A. AND SUBSIDIARIES Annual Accounts of the Consolidated Group 31 December 2015 (Free translation from the original in Spanish. In the event of discrepancy, the Spanishlanguage version prevails.)

More information

CONSOLIDATED FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER ENDESA, S.A. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AT 31 DECEMBER AND 31 DECEMBER ASSETS 31 December 31 December

More information

CONSOLIDATED FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED 30 JUNE 2017 ENDESA, S.A. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF FINANCIAL POSITION AT 30 JUNE 2017 AND 31 DECEMBER 2016 (*) Unaudited ASSETS

More information

Piaggio & C. S.p.A. FINANCIAL POSITION AND PERFORMANCE OF PIAGGIO & C. S.p.A.

Piaggio & C. S.p.A. FINANCIAL POSITION AND PERFORMANCE OF PIAGGIO & C. S.p.A. Piaggio & C. S.p.A. Financial statements as of 31 December 2009 FINANCIAL POSITION AND PERFORMANCE OF PIAGGIO & C. S.p.A. In millions of Euro 2009 2008 Income statement (reclassified) Net revenues 1,125.8

More information

BANCO MARE NOSTRUM, S.A. AND SUBSIDIARIES (BMN Group)

BANCO MARE NOSTRUM, S.A. AND SUBSIDIARIES (BMN Group) BANCO MARE NOSTRUM, S.A. AND SUBSIDIARIES (BMN Group) Limited review Report on Financial Statements Condensed Consolidated Interim, Condensed Consolidated Interim Financial Statements and Interim Directors'

More information

Santander Consumer Finance, S.A. and Companies composing the Santander Consumer Finance Group (Consolidated)

Santander Consumer Finance, S.A. and Companies composing the Santander Consumer Finance Group (Consolidated) Santander Consumer Finance, S.A. and Companies composing the Santander Consumer Finance Group (Consolidated) Consolidated Financial Statements and Consolidated Directors Report for the year ended 31 December

More information

HALF YEARLY INFORMATION CORRESPONDING TO: HALF YEAR PERIOD: 1 YEAR: 2004

HALF YEARLY INFORMATION CORRESPONDING TO: HALF YEAR PERIOD: 1 YEAR: 2004 G1 Security Reference GENERAL VERSION 3.2.2 HALF YEARLY INFORMATION CORRESPONDING TO: HALF YEAR PERIOD: 1 YEAR: 2004 I. COMPANY IDENTIFICATION Company Name: Abengoa, S.A. Company Address: Avda. De la Buhaira,

More information

Consolidated financial statements

Consolidated financial statements Consolidated financial statements Annual report 2016 Contents 1 Consolidated financial statements 4 Consolidated balance sheet 6 Consolidated statement of comprehensive income 8 Consolidated statement

More information

ANNEX III INSURANCE COMPANIES. 1 st HALF-YEARLY FINANCIAL REPORT CORRESPONDING TO YEAR 2013 END OF REPORTING PERIOD 30/06/2013

ANNEX III INSURANCE COMPANIES. 1 st HALF-YEARLY FINANCIAL REPORT CORRESPONDING TO YEAR 2013 END OF REPORTING PERIOD 30/06/2013 MAPFRE, S.A. 1 st HALF 2012 ANNEX III INSURANCE COMPANIES 1 st HALF-YEARLY FINANCIAL REPORT CORRESPONDING TO YEAR 2013 END OF REPORTING PERIOD 30/06/2013 I. ISSUER IDENTIFICATION INFORMATION Corporate

More information

INTERNATIONAL FINANCIAL REPORTING STANDARDS

INTERNATIONAL FINANCIAL REPORTING STANDARDS INTERNATIONAL FINANCIAL REPORTING STANDARDS Model Financial Statements 2006 (Preliminary Version) About Deloitte Touche Tohmatsu Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein,

More information

Notes to the consolidated financial statements financial year 2006

Notes to the consolidated financial statements financial year 2006 Notes to the consolidated financial statements financial year 2006 Consolidated annual report 2006 1.General information on the company and its activity MAPFRE RE, Compañía de Reaseguros S.A. (hereinafter,

More information

BBVA Senior Finance, S.A. (Unipersonal)

BBVA Senior Finance, S.A. (Unipersonal) BBVA Senior Finance, S.A. (Unipersonal) Financial Statements for the year ended December 31, 2016, together with the Management Report and Auditor s Report. BBVA Senior Finance, S.A. (Unipersonal) Financial

More information

ABERTIS INFRAESTRUCTURAS, S.A. Financial Statements and Directors' Report for the year ended 31 December 2017 CONTENTS Balance sheets as at 31 December... 2 Statements of profit or loss... 4 Statements

More information

ORTIZ CONSTRUCCIONES Y PROYECTOS, S.A. and subsidiaries

ORTIZ CONSTRUCCIONES Y PROYECTOS, S.A. and subsidiaries ORTIZ CONSTRUCCIONES Y PROYECTOS, S.A. and subsidiaries Consolidated Financial Statements as of 31 December 2015 and 2014 and Management Report for financial year 2015.. TABLE OF CONTENTS CORRESPONDING

More information

International Financial Reporting Standards

International Financial Reporting Standards Audit International Financial Reporting Standards Model financial statements 2005 Audit.Tax.Consulting.Corporate Finance. An IAS Plus guide Deloitte IFRS resources In addition to this publication, Deloitte

More information

ABERTIS INFRAESTRUCTURAS, S.A. Financial Statements and Directors' Report for the year ended 31 December 2016

ABERTIS INFRAESTRUCTURAS, S.A. Financial Statements and Directors' Report for the year ended 31 December 2016 ABERTIS INFRAESTRUCTURAS, S.A. Financial Statements and Directors' Report for the year ended 31 December 2016 CONTENTS Balance sheets as at 31 December... 2 Statements of profit or loss... 4 Statements

More information

S a n t a n d e r C o n s u m e r. F i n a n c e, S. A. a n d C o m p a n i e s. c o m p o s i n g t h e S a n t a n d e r

S a n t a n d e r C o n s u m e r. F i n a n c e, S. A. a n d C o m p a n i e s. c o m p o s i n g t h e S a n t a n d e r S a n t a n d e r C o n s u m e r F i n a n c e, S. A. a n d C o m p a n i e s c o m p o s i n g t h e S a n t a n d e r C o n s u m e r F i n a n c e G r o u p ( C o n s o l i d a t e d ) C o n s o l

More information

MODEL FINANCIAL STATEMENTS INTERNATIONAL GAAP HOLDINGS LIMITED

MODEL FINANCIAL STATEMENTS INTERNATIONAL GAAP HOLDINGS LIMITED MODEL FINANCIAL STATEMENTS INTERNATIONAL GAAP HOLDINGS LIMITED MODEL FINANCIAL STATEMENTS INTERNATIONAL GAAP HOLDINGS LIMITED Financial Statements for the year ended 31 December 2001 The model financial

More information

- (1.7) (6.6) Profit attributable to ordinary shareholders Earnings per share 5 Basic 2.3p 2.5p 10.6p Diluted 2.3p 2.5p 10.

- (1.7) (6.6) Profit attributable to ordinary shareholders Earnings per share 5 Basic 2.3p 2.5p 10.6p Diluted 2.3p 2.5p 10. Consolidated Profit and Loss Account For the 13 weeks ended 1st May 2005 Notes Revenue 2 196.4 200.3 776.7 Cost of sales (117.5) (119.9) (462.2) Gross profit 78.9 80.4 314.5 Total operating expenses (61.4)

More information

Caja Laboral Popular Coop. de Crédito and subsidiaries (Consolidated Group)

Caja Laboral Popular Coop. de Crédito and subsidiaries (Consolidated Group) Caja Laboral Popular Coop. de Crédito and subsidiaries (Consolidated Group) Audit report, Consolidated annual accounts at 31 December 2016 and consolidated Directors Report for 2016 (Free translation of

More information

TÉCNICAS REUNIDAS, S.A.

TÉCNICAS REUNIDAS, S.A. This version of the annual accounts is a free translation from the original, which is prepared in Spanish. All possible care has been taken to ensure that the translation is an accurate representation

More information

Amadeus IT Group, S.A. Auditors Report, Annual Accounts and Directors Report for the year ended December 31, 2014

Amadeus IT Group, S.A. Auditors Report, Annual Accounts and Directors Report for the year ended December 31, 2014 Amadeus IT Group, S.A. Auditors Report, Annual Accounts and Directors Report for the year ended December 31, 2014 Amadeus IT Group, S.A. Auditors Report for the year ended December 31, 2014 Amadeus IT

More information

Independent Audit Report

Independent Audit Report 2016 Independent Audit Report AHORRO CORPORACIÓN FINANCIERA, S.V. S.A.U. Annual Accounts and Management Report corresponding to the year ended 31st December 2016 Independent Audit Report AHORRO CORPORACIÓN

More information

FLUIDRA, S.A. AND SUBSIDIARIES. Consolidated Financial Statements and Consolidated Management Report. 31 December 2017

FLUIDRA, S.A. AND SUBSIDIARIES. Consolidated Financial Statements and Consolidated Management Report. 31 December 2017 FLUIDRA, S.A. AND SUBSIDIARIES Consolidated Financial Statements and Consolidated Management Report 31 December 2017 (Together with the Audit Report thereon) Translation of consolidated financial statements

More information

HISPANIA ACTIVOS INMOBILIARIOS, S.A. AND SUBSIDIARIES

HISPANIA ACTIVOS INMOBILIARIOS, S.A. AND SUBSIDIARIES HISPANIA ACTIVOS INMOBILIARIOS, S.A. AND SUBSIDIARIES Consolidated annual accounts for the year ended 31 December 2015 prepared in accordance with International Financial Reporting Standards. HISPANIA

More information

CaixaBank Group STATUTORY DOCUMENTATION

CaixaBank Group STATUTORY DOCUMENTATION CaixaBank Group STATUTORY DOCUMENTATION 2016 Financial statements and management report of the CaixaBank Group that the Board of Directors, at a meeting held on 23 February 2017, agreed to submit to the

More information

Independent Audit Report GAMESA CORPORACIÓN TECNOLÓGICA, S.A. Financial Statements and Management Report for the year ended December 31, 2016

Independent Audit Report GAMESA CORPORACIÓN TECNOLÓGICA, S.A. Financial Statements and Management Report for the year ended December 31, 2016 Independent Audit Report GAMESA CORPORACIÓN TECNOLÓGICA, S.A. Financial Statements and Management Report for the year ended December 31, 2016 Translation of a report and financial statements originally

More information

DUNA HOUSE HOLDING NYRT. ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS 30 JUNE 2017

DUNA HOUSE HOLDING NYRT. ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS 30 JUNE 2017 DUNA HOUSE HOLDING NYRT. ACCORDING TO INTERNATIONAL FINANCIAL REPORTING STANDARDS 1 Table of Contents 1.... 4 1. General Information... 9 1.1 Introduction of the Company... 9 1.2 Basis of financial statements...

More information

GRIFOLS, S.A. Annual Accounts and Directors Report. 31 December (With Auditor's Report Thereon)

GRIFOLS, S.A. Annual Accounts and Directors Report. 31 December (With Auditor's Report Thereon) Annual Accounts and Directors Report 31 December 2014 (With Auditor's Report Thereon) (Free translation from the original in Spanish. In the event of discrepancy, the Spanishlanguage version prevails)

More information

Naturhouse Health S.A. Financial Statements for the financial year ending 31 December 2016 Management Report

Naturhouse Health S.A. Financial Statements for the financial year ending 31 December 2016 Management Report Naturhouse Health S.A. Financial Statements for the financial year ending 31 December 2016 Management Report CONTENTS Page Balance Sheet at 31 December 2016 Profit and Loss Account for the 2016 financial

More information

GENERAL. Third Quarter

GENERAL. Third Quarter GENERAL QUARTERLY ADVANCE OF THE RESULTS CORRESPONDING TO: QUARTER Third Quarter YEAR 2006 Company name: Abengoa, S.A. Registered Office: Avda. de la Buhaira, nº2. 41018 Seville TAX Number A-41002288 Persons

More information

Antena 3 de Televisión, S.A.

Antena 3 de Televisión, S.A. Antena 3 de Televisión, S.A. Auditors' Report Financial Statements for the year ended 31 December 2010 Translation of a report originally issued in Spanish based on our work performed in accordance with

More information

Financial supplement NPM/CNP. Compagnie Nationale à Portefeuille Nationale PortefeuilleMaatschappij

Financial supplement NPM/CNP. Compagnie Nationale à Portefeuille Nationale PortefeuilleMaatschappij Financial supplement 2004 NPM/CNP Compagnie Nationale à Portefeuille Nationale PortefeuilleMaatschappij CONSOLIDATED ANNUAL ACCOUNTS Page Statutory auditor's report 2 Consolidated income statement 4 Consolidated

More information

CONSOLIDATED FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS 30.06.2017 CONSOLIDATED FINANCIAL STATEMENTS (Unaudited figures) 1. CONSOLIDATED FINANCIAL STATEMENTS......1 CONSOLIDATED BALANCE SHEET - ASSETS...1 CONSOLIDATED BALANCE SHEET - LIABILITIES.2 CONSOLIDATED

More information

Explanation of balance sheet items

Explanation of balance sheet items Decree No 8 of the Governor of Eesti Pank of 15 June 2016 Amendment of Decree No 6 of the Governor of Eesti Pank of 23 May 2014 Establishment of substantive and formal requirements for the balance sheet

More information

ABENGOA. 1. Limited Review Report. 2. Consolidated Condensed Half-Yearly Financial Statements. 3. Consolidated Interim Directors Report

ABENGOA. 1. Limited Review Report. 2. Consolidated Condensed Half-Yearly Financial Statements. 3. Consolidated Interim Directors Report ABENGOA 1. Limited Review Report 2. Consolidated Condensed Half-Yearly Financial Statements 3. Consolidated Interim Directors Report 30 June 2008 1. Limited Review Report Abengoa, S.A. and Subsidiaries

More information

ANNUAL REPORT IMPEXMETAL S.A.

ANNUAL REPORT IMPEXMETAL S.A. ANNUAL REPORT IMPEXMETAL S.A. FOR 2016 IMPEXMET POLISH FINANCIAL SUPERVISION AUTHORITY Annual report R 2016 (according to 82 para. 1 of the Minister of Finance Regulation of 19 February 2009 - Journal

More information

ANNOUNCEMENT OF 2005 INTERIM RESULTS

ANNOUNCEMENT OF 2005 INTERIM RESULTS (Stock Code: 23) ANNOUNCEMENT OF 2005 INTERIM RESULTS INTERIM RESULTS The Directors of The Bank of East Asia, Limited ( BEA ) are pleased to announce the unaudited results 1 of the Bank and its subsidiaries

More information

ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries

ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries Condensed Financial Statements ACS GROUP 0 ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries Consolidated Condensed Half-yearly Financial Statements for the period of six months finishing

More information

ZINKIA ENTERTAINMENT, S.A.

ZINKIA ENTERTAINMENT, S.A. ZINKIA ENTERTAINMENT, S.A. INTERIM FINANCIAL STATEMENTS AT JUNE, 30 th 2012 TABLE OF CONTENTS OF THE INTERIM FINANCIAL STATEMENTS OF ZINKIA ENTERTAINMENT, S.A. Note Page Interim Balance sheet 4 Interim

More information

CONDENSED CONSOLIDATED BALANCE SHEETS AT JUNE 30, 2011 AND DECEMBER 31, 2010

CONDENSED CONSOLIDATED BALANCE SHEETS AT JUNE 30, 2011 AND DECEMBER 31, 2010 Compañía Española de Petróleos, S.A. and subsidiaries (Cepsa Group) Condensed Consolidated Interim Financial Statements and Consolidated Interim Management s Report for the six-month period ended June

More information

ZINKIA ENTERTAINMENT, S.A.

ZINKIA ENTERTAINMENT, S.A. ZINKIA ENTERTAINMENT, S.A. INTERIM FINANCIAL STATEMENTS AT JUNE, 30 th 2011 TABLE OF CONTENTS OF THE INTERIM FINANCIAL STATEMENTS OF ZINKIA ENTERTAINMENT, S.A. Note Page Balance sheet 4 Income statement

More information

BANCO BILBAO VIZCAYA ARGENTARIA, S.A.

BANCO BILBAO VIZCAYA ARGENTARIA, S.A. BANCO BILBAO VIZCAYA ARGENTARIA, S.A. Financial statements for the year ended December 31, 2006 Translation of financial statements originally issued in Spanish and prepared in accordance with generally

More information

Cellnex Telecom, S.A. and Subsidiaries

Cellnex Telecom, S.A. and Subsidiaries Cellnex Telecom, S.A. and Subsidiaries Interim Condensed Consolidated Financial Statements and Interim Consolidated Directors Report for the six-month period ended 30 June 2017 (prepared in accordance

More information

CONTENTS FINANCIAL STATEMENTS NOTES TO THE ACCOMPANYING FINANCIAL STATEMENTS

CONTENTS FINANCIAL STATEMENTS NOTES TO THE ACCOMPANYING FINANCIAL STATEMENTS For the year ended December 31, 2012. Translation of financial statements originally issued in Spanish and prepared in accordance with Spanish generally accepted accounting principles (Bank of Spain Circular

More information

FOMENTO DE CONSTRUCCIONES Y CONTRATAS, S.A. AND SUBSIDIARIES (CONSOLIDATED GROUP)

FOMENTO DE CONSTRUCCIONES Y CONTRATAS, S.A. AND SUBSIDIARIES (CONSOLIDATED GROUP) FOMENTO DE CONSTRUCCIONES Y CONTRATAS, S.A. AND SUBSIDIARIES (CONSOLIDATED GROUP) Translation of financial statements originally issued in Spanish. In the event of a discrepancy, the Spanish-language version

More information

ALMIRALL, S.A. and Subsidiaries (Almirall Group)

ALMIRALL, S.A. and Subsidiaries (Almirall Group) and Subsidiaries (Almirall Group) Consolidated annual accounts for the year ended, prepared in accordance with International Financial Reporting Standards (IFRS) adopted by the European Union (Translation

More information

Balance Sheets 31 December 2017 and 2016 (Expressed in ) Assets Note 2017 2016 Intangible assets Note 5 12,911,968 10,356,819 Computer softw are 12,911,968 10,356,819 Property, plant and equipment Note

More information

PUBLIC BUSINESS ENTERPRISE RENFE-Operadora. Annual Accounts and Notes Thereto with Report on Compliance with Financial Obligations.

PUBLIC BUSINESS ENTERPRISE RENFE-Operadora. Annual Accounts and Notes Thereto with Report on Compliance with Financial Obligations. Annual Accounts and Notes Thereto with Report on Compliance with Financial Obligations 31 December 2008 (Free translation from the original in Spanish. In the event of discrepancy, the Spanishlanguage

More information

BME Clearing, S.A. Sociedad Unipersonal

BME Clearing, S.A. Sociedad Unipersonal BME Clearing, S.A. Sociedad Unipersonal Financial Statements and Directors Report for the year ended 31 December 2016, and the Auditors Report Note: Translation of the report originally issued in Spanish.

More information

GRUPA LOTOS S.A. FINANCIAL HIGHLIGHTS

GRUPA LOTOS S.A. FINANCIAL HIGHLIGHTS FINANCIAL HIGHLIGHTS PLN 000 EUR 000 Dec 31 2015 Dec 31 2014 Dec 31 2015 Dec 31 2014 Revenue 20,482,298 26,243,106 4,894,451 6,264,318 Operating profit/(loss) 183,757 (1,294,183) 43,911 (308,926) Pre-tax

More information

TÉCNICAS REUNIDAS, S.A. Audit report, Annual Accounts and Directors Report at 31 December 2015

TÉCNICAS REUNIDAS, S.A. Audit report, Annual Accounts and Directors Report at 31 December 2015 TÉCNICAS REUNIDAS, S.A. Audit report, Annual Accounts and Directors Report at 31 December 2015 This version of our report is a free translation of the original, which was prepared in Spanish. All possible

More information

Fomento de Construcciones y Contratas, S.A. and Subsidiaries

Fomento de Construcciones y Contratas, S.A. and Subsidiaries Fomento de Construcciones y Contratas, S.A. and Subsidiaries Consolidated Financial Statements for the year ended 31 December 2014 and Consolidated Directors Report, together with Independent Auditor's

More information

S a n t a n d e r C o n s u m e r. F i n a n c e, S. A. a n d S u b s i d i a r i e s. c o m p o s i n g t h e S a n t a n d e r

S a n t a n d e r C o n s u m e r. F i n a n c e, S. A. a n d S u b s i d i a r i e s. c o m p o s i n g t h e S a n t a n d e r S a n t a n d e r C o n s u m e r F i n a n c e, S. A. a n d S u b s i d i a r i e s c o m p o s i n g t h e S a n t a n d e r C o n s u m e r F i n a n c e G r o u p ( C o n s o l i d a t e d ) C o n

More information

Finanzia Banco de Crédito, S.A.

Finanzia Banco de Crédito, S.A. Finanzia Banco de Crédito, S.A. Financial Statements for the Year Ended 31 December 2009 and Directors Report, together with Independent Auditors Report The English version is only a translation of the

More information

BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND COMPANIES COMPOSING THE BANCO BILBAO VIZCAYA ARGENTARIA GROUP

BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND COMPANIES COMPOSING THE BANCO BILBAO VIZCAYA ARGENTARIA GROUP BANCO BILBAO VIZCAYA ARGENTARIA, S.A. AND COMPANIES COMPOSING THE BANCO BILBAO VIZCAYA ARGENTARIA GROUP Interim Consolidated Financial Statements and Explanatory Notes for the six months ended June 30,

More information

Consolidated condensed interim financial statements

Consolidated condensed interim financial statements Page 1 Consolidated condensed interim financial statements Page 2 01 Consolidated condensed interim financial statements Page 3 01.1 Consolidated condensed statements of financial position as of March

More information

Quarterly report containing interim financial statements of the Capital Group for Q3 of the financial year of

Quarterly report containing interim financial statements of the Capital Group for Q3 of the financial year of Quarterly report containing interim financial statements of the Capital Group for Q3 of the financial year of 2013-2014 covering the period from 01-01-2014 to 31-03-2014 Publication date: 15 May 2014 TABLE

More information

Antena 3 de Televisión, S.A.

Antena 3 de Televisión, S.A. Antena 3 de Televisión, S.A. Auditors Report Financial Statements for the Year Ended 31 December 2009 Translation of a report originally issued in Spanish based on our work performed in accordance with

More information

TRANSITION TO INTERNATIONAL ACCOUNTING STANDARDS STATUTORY FINANCIAL STATEMENTS. ENGINEERING INGEGNERIA INFORMATICA SpA

TRANSITION TO INTERNATIONAL ACCOUNTING STANDARDS STATUTORY FINANCIAL STATEMENTS. ENGINEERING INGEGNERIA INFORMATICA SpA TRANSITION TO INTERNATIONAL ACCOUNTING STANDARDS STATUTORY FINANCIAL STATEMENTS ENGINEERING INGEGNERIA INFORMATICA SpA Index Introduction... 2 Changes in accounting policies, errors, and changes in estimates...

More information

Amadeus IT Group, S.A. Auditor s Report, Annual Accounts and Directors Report for the year ended December 31, 2018

Amadeus IT Group, S.A. Auditor s Report, Annual Accounts and Directors Report for the year ended December 31, 2018 Auditor s Report, Annual Accounts and Directors Report for the year ended December 31, 2018 Auditor s Report for the year ended December 31, 2018 Annual Accounts for the year ended December 31, 2018

More information

ANY Security Printing Company PLC Audited Consolidated Financial Statements December 31, 2012

ANY Security Printing Company PLC Audited Consolidated Financial Statements December 31, 2012 ANY Security Printing Company Public Limited Company by Shares Independent Auditors Report and Consolidated Financial Statements for the year ended ANY Security Printing Company Public Limited Company

More information

TALGO, S.A. AND SUBSIDIARIES

TALGO, S.A. AND SUBSIDIARIES TALGO, S.A. AND SUBSIDIARIES Abbreviated Consolidated Interim Financial Statements for the six months ended 30 June 2015. *Translation of abbreviated consolidated interim financial statements originally

More information

GRUPO BANKINTER. Notes to the Annual Financial Statements

GRUPO BANKINTER. Notes to the Annual Financial Statements TABLE OF CONTENTS Consolidated balance sheets as of 31 December 2005 and 2004 Consolidated profit and loss accounts for the fiscal years ending 31 December and 2005 (1) Nature, activities and composition

More information

Reference. PwC Holdings Ltd and Its Subsidiaries Consolidated Income Statement for the financial year ended 31 December 2003

Reference. PwC Holdings Ltd and Its Subsidiaries Consolidated Income Statement for the financial year ended 31 December 2003 Consolidated Income Statement (Alternative 1: Illustrating the classification of expenses by function) 2 The Group FRS 1(77,82) SGX 1207(5)(a) Sales Cost of sales Gross profit 5,15 (24,512) 28,80 42,5

More information

Joint Stock Company The State Export-Import Bank of Ukraine Consolidated Financial Statements

Joint Stock Company The State Export-Import Bank of Ukraine Consolidated Financial Statements Joint Stock Company The State Export-Import Bank of Ukraine Consolidated Financial Statements Year ended 31 December 2006 Together with Independent Auditors Report 2006 Consolidated Financial Statements

More information

2 AXA BANK EUROPE > IFRS consolidated annual report 2013

2 AXA BANK EUROPE > IFRS consolidated annual report 2013 2013 AXA Bank Europe 2013 IFRS consolidated Financial Statements redefining standards 2 AXA BANK EUROPE > IFRS consolidated annual report 2013 Table of Contents Our annual accounts have been officially

More information

IAS Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Enterprises,

IAS Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Enterprises, 1 iascf-pfs Primary Financial Statements (abstract) (iascf-pfs:iascf.pfs) IAS 1 2 0 iascf-pfs Balance Sheet (abstract) (iascf-pfs:bst) IAS 1 53; IAS 1 7 a 3 0 debit Monetary iascf-pfs Assets (iascf-pfs:ast)

More information

KAPPA SECURITIES S.A.

KAPPA SECURITIES S.A. KAPPA SECURITIES S.A. Companies Reg. No. 24829/06/Β/91/50 FINANCIAL STATEMENTS AT 31 DECEMBER 2008 In accordance with International Financial Reporting Standards (IFRS) Page 1 of 37 CONTENTS Page Report

More information

Vueling Airlines, S.A. Annual Accounts for the year ending 31 December 2012 and Management Report, together with the Auditors Report

Vueling Airlines, S.A. Annual Accounts for the year ending 31 December 2012 and Management Report, together with the Auditors Report Vueling Airlines, S.A. Annual Accounts for the year ending 31 December 2012 and Management Report, together with the Auditors Report VUELING AIRLINES, S.A. BALANCE SHEET AS AT 31 DECEMBER 2012 () ASSETS

More information

Half-yearly financial statements 30 June Quantum Genomics

Half-yearly financial statements 30 June Quantum Genomics Half-yearly financial statements 30 June 2018 30/06/2018 Interim Balance sheet Assets Registered Number : 48799664700029 Fixed assets Current assets Intangible fixed assets Tangible fixed assets Financial

More information

Directors Report 3. Income Statements 4. Statements of Changes in Equity 5. Balance Sheets 6. Statements of Cash Flows 7-8

Directors Report 3. Income Statements 4. Statements of Changes in Equity 5. Balance Sheets 6. Statements of Cash Flows 7-8 Rakon Limited Annual Report 2009 Table of Contents Directors Report 3 Income Statements 4 Statements of Changes in Equity 5 Balance Sheets 6 Statements of Cash Flows 7-8 Notes to Financial Statements

More information

ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries

ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries Interim Condensed Consolidated Financial Statements for the six months period ended 30 June 2016 Translation of interim condensed consolidated

More information

1. Introduction, basis for presentation of the financial statements and internal control of financial information and other information...

1. Introduction, basis for presentation of the financial statements and internal control of financial information and other information... Translation of financial statements originally issued in Spanish and prepared in accordance with Spanish generally accepted accounting principles (Bank of Spain Circular 4/2004, and as amended thereafter,

More information

Financials. Mike Powell Group Chief Financial Officer

Financials. Mike Powell Group Chief Financial Officer Financials 98 Group income statement 99 Group statement of comprehensive income 99 Group statement of changes in equity 100 Group balance sheet 101 Group cash flow statement 102 Notes to the consolidated

More information

CONSOLIDATED FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS 30.06.2016 CONSOLIDATED FINANCIAL STATEMENTS (Unaudited figures) CONSOLIDATED FINANCIAL STATEMENTS... 1 CONSOLIDATED BALANCE SHEET - ASSETS... 1 CONSOLIDATED BALANCE SHEET - LIABILITIES... 2 CONSOLIDATED

More information

ANNUAL REPORT

ANNUAL REPORT ANNUAL REPORT 2016 148 SEAT, S.A. ANNUAL ACCOUNTS SEAT, S.A. ANNUAL ACCOUNTS Auditor s report 150 Balance Sheet 152 Profit and Loss Statement 153 Statement of Changes in Equity 154 Cash Flow Statement

More information

#MAKE MOBILITY EASY. SEAT, S.A. Annual Accounts

#MAKE MOBILITY EASY. SEAT, S.A. Annual Accounts #MAKE MOBILITY EASY 04 SEAT, S.A. Annual Accounts 191 192 Annual Report 2018 SEAT, S.A. Annual Accounts Auditor s report Auditor s Report 193 194 Annual Report 2018 SEAT, S.A. Annual Accounts Auditor s

More information

RELEVANT FACT. Autonomy Spain Real Estate Socimi, S.A. and its subsidiaries published the following financial information for the first half of 2017:

RELEVANT FACT. Autonomy Spain Real Estate Socimi, S.A. and its subsidiaries published the following financial information for the first half of 2017: September 26, 2017 AUTONOMY SPAIN REAL ESTATE SOCIMI, S.A. (the "Company"), pursuant to the terms set forth in Article 17 of EU Regulation No. 596/2014 with regard to abuse of markets and Article 228 of

More information

INDEX TO UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

INDEX TO UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS INDEX TO UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS Unaudited Condensed Consolidated Interim Financial Statements of Tata Consultancy Services Limited Unaudited Condensed Consolidated

More information

BPE FINANCIACIONES, S.A. Unaudited report, Semi Annual accounts 30 of June 2010

BPE FINANCIACIONES, S.A. Unaudited report, Semi Annual accounts 30 of June 2010 BPE FINANCIACIONES, S.A. Unaudited report, Semi Annual accounts 30 of June 2010 This version is a free translation from the original, which was prepared in Spanish. All possible care has been taken to

More information

Kereskedelmi és Hitelbank Zártkörűen Működő Részvénytársaság ANNUAL REPORT

Kereskedelmi és Hitelbank Zártkörűen Működő Részvénytársaság ANNUAL REPORT ildiko.gasparek @kh.hu Digitally signed by ildiko.gasparek@kh.hu DN: cn=ildiko.gasparek@kh.hu Date: 2018.04.18 18:19:11 +02'00' Kereskedelmi és Hitelbank Zártkörűen Működő Részvénytársaság ANNUAL REPORT

More information

BBVA Senior Finance, S.A. (Unipersonal)

BBVA Senior Finance, S.A. (Unipersonal) BBVA Senior Finance, S.A. (Unipersonal) Financial Statements for the year ended December 31, 2015, together with the Management Report and Auditor s Report. Translation of a report originally issued in

More information

G.I.E. PSA Trésorerie Year ended December 31, 2015

G.I.E. PSA Trésorerie Year ended December 31, 2015 This is a free translation into English of the statutory auditors report on the financial statements issued in French and it is provided solely for the convenience of Englishspeaking users. The statutory

More information

Bolsas y Mercados Españoles, Sociedad Holding de Mercados y Sistemas Financieros, S.A.

Bolsas y Mercados Españoles, Sociedad Holding de Mercados y Sistemas Financieros, S.A. TRANSLATION FOR INFORMATION PURPOSES ONLY Bolsas y Mercados Españoles, Sociedad Holding de Mercados y Sistemas Financieros, S.A. Financial Statements and Director s Report for the year ended 31 December

More information

HISPANIA ACTIVOS INMOBILIARIOS, S.A. AND SUBSIDIARIES

HISPANIA ACTIVOS INMOBILIARIOS, S.A. AND SUBSIDIARIES Translation of consolidated financial statements originally issued in Spanish. In the event of a discrepancy, the Spanishlanguage version prevails. HISPANIA ACTIVOS INMOBILIARIOS, S.A. AND SUBSIDIARIES

More information

ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries. Condensed Consolidated Financial Statements for the year ended 31 December 2014

ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries. Condensed Consolidated Financial Statements for the year ended 31 December 2014 ACS, Actividades de Construcción y Servicios, S.A. and Subsidiaries Condensed Consolidated Financial Statements for the year ended 31 December 2014 Translation of interim condensed consolidated financial

More information

SOCIEDAD CONCESIONARIA AUTOVÍA A-4 MADRID, S.A.

SOCIEDAD CONCESIONARIA AUTOVÍA A-4 MADRID, S.A. Annual Accounts at 31 December 2017 and Directors Report for 2017 A free translation from the original in Spanish CONTENT OF THE ANNUAL ACCOUNTS OF Note Balance sheet Income statement Statement of recognized

More information

IBERDROLA, S.A. AND SUBSIDIARIES

IBERDROLA, S.A. AND SUBSIDIARIES IBERDROLA, S.A. AND SUBSIDIARIES CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS AND CONSOLIDATED INTERIM DIRECTORS' REPORT FOR THE SIX-MONTH PERIOD ENDED 30 JUNE 2018 Iberdrola, S.A. Condensed Consolidated

More information

Consolidated. Separate Financial Statements. thereto at 31 December of Astaldi S.p.A Shareholders Call 28. Corporate Bodies 30

Consolidated. Separate Financial Statements. thereto at 31 December of Astaldi S.p.A Shareholders Call 28. Corporate Bodies 30 annual report Separate Consolidated Financial annual Statements and report Notes thereto at 31 December 2013 Shareholders Call 28 Corporate Bodies 30 Management Report 32 Statement pursuant to Article

More information

BANCO BILBAO VIZCAYA ARGENTARIA, S.A.

BANCO BILBAO VIZCAYA ARGENTARIA, S.A. BANCO BILBAO VIZCAYA ARGENTARIA, S.A. Financial statements for the year ended December 31, 2007 Translation of financial statements originally issued in Spanish and prepared in accordance with generally

More information

Abbreviated financial statement of Bank Zachodni WBK SA

Abbreviated financial statement of Bank Zachodni WBK SA Abbreviated financial statement of Bank Zachodni WBK SA 1. Income statement of Bank Zachodni WBK S.A... 3 2. Balance sheet of Bank Zachodni WBK S.A.... 4 3. Movements on equity of Bank Zachodni WBK S.A...

More information