ICAN IFRS 1 CERTIFICATION TRAINING - SENATOR

RECONCILIATION OF STATEMENT OF FINANCIAL POSITION

1st January 2010

Notes
Non Current Assets
Goodwill
Other intanbile assets
PPE
Investment in Associates
Investment property
FVTOCI Equity instruments
Deferred tax assets
Non Current Assets
Current Assets
Inventories
Trade and othe receivables
Derivative financial instruments
Other short term financial assets
Current tax assets
Cash & Cash equivalents
Current assets
Total Assets

Current Liabilities
Provisions
Pension & Other staff obligations
Borrowings
Trade & Other payables
Current tax liabilities
Deriviative financial instruments
Other liabilities
Current liabilities
Total Liabilities
Total equity & liabilities

Transition
adjustments

IFRS

GAAP

Transition
adjustments

IFRS

A
B
C
E
D
E

1,234
9,164
18,381
11,000
4,135
520
44,434

1,500
2,625
11
1,102
192
5,430

1,234
10,664
21,006
11
12,102
4,327
520
49,864

3,187
12,563
21,210
11,000
3,665
225
51,850

274
1,278
2,415
23
1,277
215
5,482

3,461
13,841
23,625
23
12,277
3,880
225
57,332

18,471
20,719
490
560
10,007
50,247
94,681

200
71
271
5,701

18,671
20,719
490
631
10,007
50,518
100,382

18,267
25,628
212
560
560
10,448
55,675
107,525

300
89
389
5,871

18,567
25,628
212
649
560
10,448
56,064
113,396

12,000
3,050
312
22,689
38,051
476
38,527

892
1,790
2,682
2,682

12,000
3,050
1,204
24,479
40,733
476
41,209

12,000
3,050
(406)
36,128
50,772
592
51,364

927
1,889
2,816
2,816

12,000
3,050
521
38,017
53,588
592
54,180

H
J
K
L

7,186
21,355
4,492
1,005
1,600
35,638

1,000
50
510
1,659
3,219

8,186
21,405
5,002
2,664
1,600
38,857

7,656
21,295
4,190
2,234
1,500
36,875

1,100
(30)
418
1,467
2,955

8,756
21,265
4,608
3,701
1,500
39,830

4,700
1,336
3,818
10,434
228
20,516
56,154
94,681

(300)
(2,732)
-

4,400
1,336
3,818
7,702
228
2,832
20,316
59,173
100,382

3,590
1,496
3,379
10,661
160

(3,375)
3,475
100
3,055
5,871

3,590
1,496
3,379
7,286
160
3,475
19,386
59,216
113,396

Equity
Share capital
Share premium
Other components of equity
Retained earnings
Parent Equity
Non controlling interest
Total Equity
Liabilities
Non current
Pension and other staff obligation
Borrowings
Trade & other payables
Deferred tax liabilities
Other liabilities
Non current liabilities

GAAP

31st December 2010

2,832
(200)
3,019
5,701

19,286
56,161
107,525