ANDRITZ 2005
CUSTOMER PROJECTS
BUSINESS AREAS
GLOBAL SERVICES/ACTIVITIES
CONSOLIDATED FINANCIAL STATEMENTS 2005 OF THE ANDRITZ GROUP
Independent Auditors' Report
Consolidated Balance Sheet
Consolidated Income Statement
Consolidated Cash Flow Statement
Consolidated Statement of Shareholders' Equity
Notes to the Consolidated Financial Statements
A. General
Litigation
B. Summary of significant Accounting Policies
Other Contingencies
C. Acquisitions
D. Accounting and Valuation Principles
Intangible Assets
Property, Plant and Equipment
Financial Assets and Investments in associated Companies
Finished Goods, Work in Progress, Raw Materials
Construction Contracts
Trade Accounts Receivable
Marketable Securities
Cash and Cash Equivalents
Share Capital
Capital Reserves
Retained Earnings
Provisions
Other Accounting and Valuation Principles
Foreign currency
Employee Benefits
Income Taxes
E. Segments
F. Contingencies
G. Notes to the Consolidated Balance Sheet
H. Notes to the Consolidated Income Statement
I. Segment Information
J. Notes to Consolidated Cash Flow Statements
K. Financial Instruments
L. Leases
M. Commitments
N. Contingent Liabilities
O. Related Party Transactions
P. List of Consolidated Subsidiaries
REPORT OF THE SUPERVISORY BOARD OF ANDRITZ AG
ADDITIONAL INFORMATION
RATE
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LEGAL INFORMATION
D. Accounting and Valuation Principles
CONSOLIDATED FINANCIAL STATEMENTS 2005 OF THE ANDRITZ GROUP
Retained Earnings
Notes to the Consolidated Financial Statements
Retained Earnings
Retained earnings include retained income, IAS 39 reserve and currency translation adjustments.
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