• CONTENT
• THEMES
• PERSONALIZED
• DETAILED SEARCH

• Andritz 2007
• Customer Projects
• Sustainability and Corporate Responsibility
• Business Areas
• Andritz Automation
• Human Resources
• Manufacturing, Procurement, and Quality
• Annual Financial Report 2007
  • Status Report
  • Statement by the Executive Board
  • Report of the Supervisory Board
  • Auditor's Report
  • Consolidated Balance Sheet
  • Consolidated Income Statement
  • Consolidated Cash Flow Statement
  • Consolidated Statement of Shareholders' Equity
  • Notes to the Consolidated Financial Statements
    • A. General
    • B. Summary of Significant Accounting Policies
    • C. Acquisitions
    • D. Accounting and Valuation Principles
      • a. Intangible Assets
      • b. Property, Plant and Equipment
      • c. Financial Assets and Investments in Associated Companies
      • d. Finished Goods, Work in Progress, Raw Materials
      • e. Construction Contracts
      • f. Trade Accounts Receivable
      • g. Marketable Securities
      • h. Cash and Cash Equivalents
      • i. Share Capital
      • j. Capital Reserves
      • k. Retained Earnings
      • l. Provisions
      • m. Financial Instruments
      • n. Other Accounting and Valuation Principles
      • o. Foreign Currency
      • p. Employee Benefits
      • q. Income Taxes
      • r. Use of Estimates
      • s. Contingencies
    • E. Segments
    • F. Notes to the Consolidated Balance Sheet
    • G. Notes to the Consolidated Income Statement
    • H. Segment Information
    • I. Notes to the Consolidated Cash Flow Statements
    • J. Financial Instruments
    • K. Leases
    • L. Commitments
    • M. Contingent Liabilities
    • N. Related Party Transactions
    • O. Subsequent Events
    • P. List of Consolidated Subsidiaries
  • Financial Statement of Andritz AG
• Locations of the Andritz Group
• Glossary
• Disclaimer

 

j. Capital Reserves

Capital Reserves are created in accordance with Austrian requirements and include share premium amounts.