Page 61 - Annual_Report_2016
P. 61
aia.gr Annual Report 2016
Contents 15
16
INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2016 17
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2016 18
STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 DECEMBER 2016 19
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2016 20
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2016 20
NOTES TO THE FINANCIAL STATEMENTS 21
1 Incorporation & activities of the Company 33
2 Significant accounting policies 37
3 Financial risk management 38
4 Critical accounting estimates and judgments 38
5 Notes to the financial statements 39
5.1 Revenues 39
5.2 Operating expenses 39
5.3 Depreciation & amortisation charges 39
5.4 Net financial expenses 40
5.5 Subsidies received 40
5.6 Income tax expense 42
5.7 Basic earnings per share 43
5.8 Property plant & equipment-owned assets 44
5.9 Intangible assets 44
5.10 Financial assets 44
5.11 Other non-current assets 45
5.12 Inventories 45
5.13 Construction works in progress 45
5.14 Trade receivables 46
5.15 Other receivables 46
5.16 Cash and cash equivalents 46
5.17 Share capital 46
5.18 Statutory & other reserves 47
5.19 Retained earnings 48
5.20 Bank loans 50
5.21 Employee retirement benefits 50
5.22 Provisions 51
5.23 Income & deferred tax liabilities 52
5.24 Other non-current liabilities 52
5.25 Trade & other payables 52
5.26 Other current liabilities 53
5.27 Operating lease arrangements 53
5.28 Commitments 56
5.29 Contingent liabilities 57
5.30 Related parties transactions 57
5.31 Reclassifications
5.32 Events after the balance sheet date
Financial Statements as at 31 December 2016 (Amounts in Euros unless otherwise stated)
14 of 57
Contents 15
16
INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2016 17
STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2016 18
STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 DECEMBER 2016 19
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2016 20
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2016 20
NOTES TO THE FINANCIAL STATEMENTS 21
1 Incorporation & activities of the Company 33
2 Significant accounting policies 37
3 Financial risk management 38
4 Critical accounting estimates and judgments 38
5 Notes to the financial statements 39
5.1 Revenues 39
5.2 Operating expenses 39
5.3 Depreciation & amortisation charges 39
5.4 Net financial expenses 40
5.5 Subsidies received 40
5.6 Income tax expense 42
5.7 Basic earnings per share 43
5.8 Property plant & equipment-owned assets 44
5.9 Intangible assets 44
5.10 Financial assets 44
5.11 Other non-current assets 45
5.12 Inventories 45
5.13 Construction works in progress 45
5.14 Trade receivables 46
5.15 Other receivables 46
5.16 Cash and cash equivalents 46
5.17 Share capital 46
5.18 Statutory & other reserves 47
5.19 Retained earnings 48
5.20 Bank loans 50
5.21 Employee retirement benefits 50
5.22 Provisions 51
5.23 Income & deferred tax liabilities 52
5.24 Other non-current liabilities 52
5.25 Trade & other payables 52
5.26 Other current liabilities 53
5.27 Operating lease arrangements 53
5.28 Commitments 56
5.29 Contingent liabilities 57
5.30 Related parties transactions 57
5.31 Reclassifications
5.32 Events after the balance sheet date
Financial Statements as at 31 December 2016 (Amounts in Euros unless otherwise stated)
14 of 57
