Saab 2014 Annual Report Download - page 70

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FINANCIAL INFORMATION – FINANCIAL STATEMENTS
Income Statement, Consolidated 67
Statement of Comprehensive Income,
Consolidated 68
Statement of Financial Position, Consolidated 70
Statement of Changes in Equity, Consolidated 71
Statement of Cash Flows, Consolidated 72
Income Statement, Parent Company 73
Comprehensive Income, Parent Company 73
Balance Sheet, Parent Company 74
Statement of Changes in Equity,
Parent Company 76
Statement of Cash Flows, Parent Company 77
FINANCIAL STATEMENTS AND NOTES
1Accounting principles 78
2Assumptions in the application of the
accounting principles 85
3Revenue distribution 85
4Segment reporting 86
5Other operating income 88
6Other operating expenses 88
7Government grants 88
8Business combinations 89
9Employees and staff costs 90
10 Auditors’ fees and compensation 91
11 Operating expenses 91
12 Depreciation/amortisation and
write-downs 91
13 Financial income and expenses 92
14 Appropriations 92
15 Taxes 92
16 Intangible fixed assets 96
17 Tangible fixed assets 97
18 Lease assets and lease agreements 99
19 Biological assets 100
20 Investment properties 100
21 Shares in associated companies and joint
ventures consolidated according to the
equity method 100
22 Shares in joint ventures consolidated
according to the proportional method 102
23 Parent Company’s shares in associated
companies and joint ventures 102
24 Receivables from Group companies 102
25 Financial investments 103
26 Other long-term securities holdings 103
27 Long-term receivables and other
receivables 103
28 Inventories 104
29 Accounts receivable 104
30 Prepaid expenses and accrued income 104
31 Liquid assets 104
32 Assets held for sale 104
33 Shareholders’ equity 104
34 Earnings per share 105
35 Interest-bearing liabilities 105
36 Liabilities to credit institutions 105
37 Employee benefits 106
38 Provisions 112
39 Other liabilities 112
40 Accrued expenses and deferred income 113
41 Financial risk management and financial
instruments 113
42 Assets pledged and contingent liabilities 122
43 Transactions with related parties 122
44 Group companies 122
45 Untaxed reserves 124
46 Statement of cash flows, supplemental
information 124
47 Information on Parent Company 125
48 Environmental report 126
49 Restated accounting 2013 regarding
new structure 126
50 Restated accounting 2014 regarding
new structure 127
51 Exchange rates used in financial
statements 129
52 Definitions of key ratios 129
NOTES
FINANCIAL STATEMENTS
66 – SAAB ANNUAL REPORT 2014