
Financial report > Consolidated financial statements Geberit Group
Notes to the Consolidated Financial Statements
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1. Basis of preparation
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2. Changes in Group organization
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3. Summary of significant accounting policies
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4. Risk assessment and management
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5. Management of capital
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6. Marketable securities
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7. Trade accounts receivable
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8. Other current assets and current financial assets
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9. Inventories
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10. Property, plant and equipment
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11. Other non-current assets and non-current financial assets
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12. Goodwill and intangible assets
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13. Short-term debt
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14. Other current provisions and liabilities
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15. Long-term debt
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16. Derivative financial instruments
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17. Retirement benefit plans
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18. Participation plans
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19. Deferred tax assets and liabilities
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20. Other non-current provisions and liabilities
2012 2011 MCHF MCHF Provisions for operating risks 20.6 20.6 Accrued grant payments 3.1 1.9 Other non-current liabilities 15.1 14.5 Total other non-current provisions and liabilities 38.8 37.0 Provisions for operating risks mainly include provisions for warranties. 2012 and 2011 movements are shown in the following table.
2012 2011 MCHF MCHF Provisions for operating risks January 1 20.6 22.9 Additions 8.4 9.5 Used -7.9 -7.4 Reversed -0.4 -4.1 Translation differences -0.1 -0.3 December 31 20.6 20.6 The provisions for operating risk are on average due for payment within 3.3 years.
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21. Contingencies
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22. Capital stock and treasury shares
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23. Earnings per share
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24. Cash discounts and customer bonuses
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25. Other operating expenses, net
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26. Financial result, net
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27. Income tax expenses
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28. Cashflow figures
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29. Segment reporting
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30. Related party transactions
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31. Foreign exchange rates
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32. Subsequent events
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33. Additional disclosures on financial instruments
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34. Group companies as of December 31, 2012