Résultats

96 résultats trouvés pour «allowed by»

Financial Report

In implementing these accounting changes, the Group applies all of the preferential methods allowed by the French accounting regulations governing consolidated financial statements, except as regards postemployment benefit recognition... EDF continued to apply the option allowed by French accounting regulations, recording no provisions for benefits to be paid after the period of employment for employees concerned by the IEG regime.

Management report

Foreign entities that already recognise their pension commitments have applied the" corridor approach" allowed by IAS 19. Unamortised actuarial variances were deemed to be zero in the opening balance sheet, resulting in a negative impact on equity of 705 million before deferred taxes, and 512 million net of deferred taxes.

Consolidated Half-year Financial accounts at June 30,2005

These half-year financial statements are presented in the condensed format allowed by IAS 34 (Interim financial reporting,) and should be read with reference to the 2004 financial statements established for the transition to IAS / IFRS... -or assets the Group has elected to include in this category under the option allowed by IAS 39.

S1 2003 comptes conso VA

in accordance with the option allowed by French and international principles. accrued interest on borrowings related to generators and networks under construction is no longer capitalised but is charged as an expense when incurred.

Consolidated financial statements at December 31, 2012

or assets the Group has elected to include in this category under the option allowed by IAS 39... in application of the option allowed by IAS 19 (2008... under the option allowed by IAS 19 .2 2 Impact on the income statement for 2011 2011 as published 65 307 (30 195 ()9 931 ()10 917 ()3 101) 3 661 14 824 (116() 6 285 ()221() 640) 724 8 286 (2 271 ()3 064) 1 555 (3 780) 4 506 (1 305) 45 3 246 3 010 236 (in millions of Euros) Impacts of IAS 19 option 115 115 51 166 166 (31) 6 141 138 3 2011 restated 65 307 (30 195 ()9 931 ()10 802 ()3 101) 3 661 14 939 (116() 6 285 ()221() 640) 775 8 452 (2 271 ()3 064) 1 555 (3 780) 4 672 (1 336) 51 3 387 3 148 239 Sales Fuel and energy purchases Other external expenses Personnel expenses Taxes other than income taxes Other operating income and expenses Operating profit before depreciation and amortisation Net changes in fair value on Energy and Commodity derivatives.

Consolidated financial statements at 30 June 2004

In implementing these accounting changes, the Group applies all of the preferential methods allowed by the French accounting regulations governing consolidated financial statements, except for employee benefit recognition. In view of the current reforms concerning financing of the electricity and gas industries pension scheme, which will take effect as of 1 January 2005, provisions will be established to cover employee benefit commitments from that date.

Annual Results 2012 The Consolidated Financial Statements

or assets the Group has elected to include in this category under the option allowed by IAS 39... in application of the option allowed by IAS 19 (2008... under the option allowed by IAS 19.

"Activity & Sustainable Development 2012"

EDF GROUP FINANCIAL REPORT 2012 Financial Report Consolidated financial statements at 31 December 2012 Statutory Auditors' report on the consolidated financial statements EDF' s summary annual financial statements at 31 December 2012 2012 Management report 2012 Report by the Chairman of the EDF Board of Directors on corporate governance.

The full Financial Report 2012

EDF GROUP FINANCIAL REPORT 2012 Financial Report Consolidated financial statements at 31 December 2012 Statutory Auditors' report on the consolidated financial statements EDF' s summary annual financial statements at 31 December 2012 2012 Management report 2012 Report by the Chairman of the EDF Board of Directors on corporate governance.

The Consolidated Financial Statements at June 30 2010

For each new business combination, the Group will examine the value of non- controlling interests at the date of acquisition, as allowed by these new standards. However, the Group will seek a generally homogeneous approach, in most cases using the partial goodwill method, recognizing only its own interest in the company acquired, excluding non- controlling interests.

Saisissez votre texte :
Haut de page