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CONSOLIDATED FINANCIAL STATEMENTS
45
LISI 2015 FINANCIAL REPORT
2.3
/
IMPACT OF FIRST APPLICATION OF IFRIC 21
"LEVIES"
In May 2013, the IASB published a new interpretation on the
accounting of levies charged by public authorities.
This interpretation was adopted by the European Union on June
13, 2014 and is mandatory for reporting periods beginning on or
after June 17, 2014. The consolidated financial statements as at
December 31, 2014 were restated to enable comparison.
The impacts of application of IFRIC 21 are summarized below:
The balance sheet as at December 31, 2014 was corrected as follows:
ASSETS
(in €'000)
12/31/2014
reported
IFRIC 21
impact
12/31/2014
restated
NON-CURRENT ASSETS
Goodwill
256,511
256,511
Other intangible assets
16,349
16,349
Tangible assets
431,847
431,847
Non-current financial assets
9,357
9,357
Deferred tax assets
22,992
(704)
22,288
Other non-current assets
976
976
Total non-current assets
738,034
(704)
737,330
CURRENT ASSETS
Inventories
316,989
316,989
Taxes – Claim on the state
5,744
5,744
Trade and other receivables
216,107
216,107
Cash and cash equivalents
110,818
110,818
Total current assets
649,657
649,657
TOTAL ASSETS
1,387,691
(704)
1,386,987