Saab 2010 Annual Report Download - page 75

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1 Accounting principles ....................................................................................................................... 73
2 Assumptions in the application of the
accounting principles ......................................................................................................................... 81
3 Revenue distribution ............................................................................................................................. 81
4 Segment reporting ................................................................................................................................. 82
5 Other operating income ............................................................................................................ 84
6 Other operating expenses ................................................................................................... 84
7 Leasing operations ................................................................................................................................ 84
8 Acquisitions and divestments of operations ............................ 85
9 Employees and staff costs ................................................................................................. 85
10 Auditors’ fees and compensation ...................................................................... 87
11 Operating expenses ............................................................................................................................ 87
12 Depreciation/amortisation and impairments .......................... 87
13 Financial income and expenses ............................................................................ 88
14 Appropriations ................................................................................................................................................... 88
15 Taxes ......................................................................................................................................................................................... 89
16 Intangible fixed assets ..................................................................................................................... 92
17 Tangible fixed assets .......................................................................................................................... 94
18 Lease assets and lease agreements ....................................................... 95
19 Biological assets ........................................................................................................................................... 96
20 Investment properties ........................................................................................................................97
21 Shares in associated companies consolidated
according to the equity method .............................................................................. 97
22 Shares in joint ventures consolidated
according to the proportional method ................................................... 99
23 Parent Company’s shares in associated
companies and joint ventures .................................................................................... 99
24 Receivables from Group companies,
associated companies and joint ventures ............................... 100
25 Financial investments .................................................................................................................... 100
26 Other long-term securities holdings ........................................................ 100
27 Long-term receivables and other receivables ............... 100
28 Inventories ................................................................................................................................................................. 101
29 Accounts receivable ...................................................................................................................... 102
30 Prepaid expenses and accrued income ...................................... 102
31 Liquid assets ....................................................................................................................................................... 102
32 Assets held for sale ............................................................................................................................ 102
33 Shareholders’ equity ......................................................................................................................... 102
34 Earnings per share .............................................................................................................................. 103
35 Interest-bearing liabilities ....................................................................................................... 103
36 Liabilities to credit institutions ..................................................................................... 104
37 Employee benefits ............................................................................................................................... 104
38 Provisions .................................................................................................................................................................. 108
39 Other liabilities .................................................................................................................................................. 109
40 Accrued expenses and deferred income ................................... 110
41 Financial risk management and financial
instruments ............................................................................................................................................................. 110
42 Assets pledged and contingent liabilities ......................................... 117
43 Government grants ........................................................................................................................... 118
44 Transactions with related parties ....................................................................... 118
45 Group companies ................................................................................................................................... 118
46 Untaxed reserves .................................................................................................................................... 119
47 Statement of cash flows,
supplemental information .................................................................................................. 120
48 Information on Parent Company ........................................................................ 121
49 Environmental report ...................................................................................................................... 121
50 Exchange rates
used in financial statements ........................................................................................ 122
51 Definitions of key ratios ............................................................................................................... 122
NOTES
TO THE FINANCIAL STATEMENTS
FINANCIAL INFORMATION > NOTES
72 SAAB ANNUAL REPORT 2010