LISI 2012 FINANCIAL REPORT
52
3
Consolidated financial statements
2.5.2 Current assets
2.5.2.1 INVENTORIES
(in €'000)
Raw materials Tools and other
procurements
Work in progress Finished and
intermediary
products
Goods
TOTAL
Gross value
at December 31, 2011
55,632
10,757
105,798
91,480
16,100
279,769
Scope changes
(361)
(7)
(679)
(979)
(2,027)
- of which increases
- of which reductions
(361)
(7)
(679)
(979)
(2,027)
Exchange rate spreads
(56)
(1)
(121)
(403)
(38)
(619)
Changes in inventory
(1,162)
(863)
3,738
5,430
(585)
6,559
Reclassifications
(5,596)
5,978
(6,391)
4,336
1,673
Gross value
at December 31, 2012
48,457
15,864
102,345
99,864
17,150
283,680
Impairment
at December 31, 2011
9,727
1,017
8,690
20,823
633
40,890
Scope changes
(53)
(119)
(119)
(292)
- of which increases
- of which reductions
(53)
(119)
(119)
(292)
Reserve allowance for
impairment
1,960
676
1,205
3,294
1,639
8,775
Provision reversal for
impairment
(1,642)
(1,011)
(3,374)
(6,209)
(98)
(12,333)
Exchange rate spreads
(12)
(0)
7
(35)
(29)
(69)
Reclassifications
189
935
(2,098)
974
Impairment
at December 31, 2012
10,168
1,617
4,312
18,728
2,146
36,971
Net book value
at December 31, 2012
38,290
14,247
98,033
81,137
15,004
246,711
2.5.2.2 TRADE AND OTHER RECEIVABLES
(in €'000)
12/31/2012
12/31/2011
Gross debtors and apportioned accounts
129,755
134,300
Depreciation of trade and other apportioned accounts
(4,780)
(3,795)
Net debtors and apportioned accounts
124,975
130,505
State - Other taxes and duties
16,654
16,454
Social charges & employees
440
394
Accounts payable - advances, debtors
1,020
1,387
Deferred charges
3,161
3,343
Other
6,884
6,765
Other receivables
28,158
28,342
Total trade and other receivables
153,133
158,847
