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FINANCIAL ACCOUNTING
10th Edition
ISBN: 9781259964947
Author: Libby
Publisher: MCG
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Question
Hello,
Please advise steps in calculating average net ppe when provided with balance sheet and notes to consolidated financial statements, ppe.
Thanks
![Consolidated Balance Sheet
Note
31 Dec 2007
31 Dec 2006
TEUR
ASSETS
Non-current assets
31,420
Intangible assets
Property, plant, and equipment
Investments in associated companies
Deferred tax assets
Other non-current assets
54,609
149,990
1
98,130
3
11,951
8,054
19,663
2,732
238,945
14,043
2,942
154,589
4
Current assets
151,894
114,249
104,004
5,988
30,536
6.
Inventories
Receivables and other current assets
Current tax receivables
Cash and cash equivalents
133,112
1,121
8
2,559
288,686
254,777
9.
683
Non-current assets held for sale
289,369
254,777
528,314
409,366
Total assets
EQUITY AND LIABILITIES
Equity
Share capital
Additional paid-in capital
Retained earnings
10
37,135
18,568
11
35,190
53,757
171,034
221,607
(112)
12
13
Revaluation reserve
14
519
776
Valuation reserves pursuant to IAS 39
Foreign currency translation reserve
(4,923)
289,416
5,640
295,056
(6,053)
238,082
3,882
241,964
15
16
Minority interests
Non-current liabilities
Non-current financial liabilities
Non-current provisions
Deferred tax liabilities
Other non-current liabilities
31,566
38,315
21,103
5,668
1,176
17
18
15,426
259
4
4,174
51,425
19
66,262
Current liabilities
Current financial liabilities
Current provisions
15,241
43,598
14,063
10,059
20
16,402
21
8,133
Current tax liabilities
Other current liabilities
99,276
76,201
22
166,996
115,977
528,314
409,366
Total equity and liabilities
Palfinger AG 2007 Annual Report](https://content.bartleby.com/qna-images/question/36eed8a9-e36f-4355-aa03-a492cdeb52f1/0d7a469d-8bd9-4688-a474-be155eed7ba5/6diloxg_thumbnail.jpeg)
Transcribed Image Text:Consolidated Balance Sheet
Note
31 Dec 2007
31 Dec 2006
TEUR
ASSETS
Non-current assets
31,420
Intangible assets
Property, plant, and equipment
Investments in associated companies
Deferred tax assets
Other non-current assets
54,609
149,990
1
98,130
3
11,951
8,054
19,663
2,732
238,945
14,043
2,942
154,589
4
Current assets
151,894
114,249
104,004
5,988
30,536
6.
Inventories
Receivables and other current assets
Current tax receivables
Cash and cash equivalents
133,112
1,121
8
2,559
288,686
254,777
9.
683
Non-current assets held for sale
289,369
254,777
528,314
409,366
Total assets
EQUITY AND LIABILITIES
Equity
Share capital
Additional paid-in capital
Retained earnings
10
37,135
18,568
11
35,190
53,757
171,034
221,607
(112)
12
13
Revaluation reserve
14
519
776
Valuation reserves pursuant to IAS 39
Foreign currency translation reserve
(4,923)
289,416
5,640
295,056
(6,053)
238,082
3,882
241,964
15
16
Minority interests
Non-current liabilities
Non-current financial liabilities
Non-current provisions
Deferred tax liabilities
Other non-current liabilities
31,566
38,315
21,103
5,668
1,176
17
18
15,426
259
4
4,174
51,425
19
66,262
Current liabilities
Current financial liabilities
Current provisions
15,241
43,598
14,063
10,059
20
16,402
21
8,133
Current tax liabilities
Other current liabilities
99,276
76,201
22
166,996
115,977
528,314
409,366
Total equity and liabilities
Palfinger AG 2007 Annual Report
![Netee do the Casolated Fitancial Statements 2007
Property, Piant, and Equipment
Other plant,
Prepayments and
assets under
Plant and
construction
peckyavapn
qudnbe pue
Acgustion cost
1,375
56,919
3,826
163,660
21,351
(6,979)
099'vz
2,803
(4,582)
(533)
10,173
(238)
(3,287)
(2,157)
Reolssiications
(2)
(25)
(612)
69Z'E
()
1,410
(64)
22,254
(9)
10,468
80,615
62,616
177,363
80,615
1,410
62,616
22,254
10,468
177,363
200
LIOgepgosuco jo adcos u abun
12,139
2,380
10,673
7,983
61,444
2,020
LIogesede uogpey
(417)
15,612
108
000
134
Govermment grants
sesodsn
Reclassification to held for sale (3,499)
Foreign currency translation
(316)
(6,733)
9,951
(4,936)
826
(721)
(14,958)
(13,799)
(174)
(3,499)
540
Reclassifications
(60)
(14)
31,209
14
92,802
3,447
85,982
15,819
229,259
Accumulated depreciation and impairment
At 1 Jan 2006
Depreciation
Impairment
Disposals
Reclassifications
23,502
33,686
16,420
2,615
73,608
2,146
5,219
9,980
096'
(6,063)
096'L
(2,153)
112
(3,910)
(112)
Foreign currency translation
At 31 Dec 2006
(108)
27,500
0.
(0).
36,794
(74)
14,939
(252)
79,233
At 1 Jan 2007
27,500
36,794
2,559
14,939
1,548
2,862
79,233
4,205
12,557
(1,755)
Change in scope of consolidation
Depreciation
Write-up
Additional capitalisation
Disposals
Reclassifications
Reclassification to held for sale (2,886)
Foreign currency translation
At 31 Dec 2007
98
2,826
(1,755)
116
144
(1,011)
(328)
(6,548)
(4,739)
263
(12,298)
(35)
(2,886)
0.
162
(28)
39,792
(0)
14,871
79,269
909
Carrying amounts
At 31 Dec 2006
At 31 Dec 2007
53,115
68,196
1,410
3,447
25,822
46,190
7,315
16,338
10,468
15,819
98,130
0666৮।](https://content.bartleby.com/qna-images/question/36eed8a9-e36f-4355-aa03-a492cdeb52f1/0d7a469d-8bd9-4688-a474-be155eed7ba5/bdqltot_thumbnail.jpeg)
Transcribed Image Text:Netee do the Casolated Fitancial Statements 2007
Property, Piant, and Equipment
Other plant,
Prepayments and
assets under
Plant and
construction
peckyavapn
qudnbe pue
Acgustion cost
1,375
56,919
3,826
163,660
21,351
(6,979)
099'vz
2,803
(4,582)
(533)
10,173
(238)
(3,287)
(2,157)
Reolssiications
(2)
(25)
(612)
69Z'E
()
1,410
(64)
22,254
(9)
10,468
80,615
62,616
177,363
80,615
1,410
62,616
22,254
10,468
177,363
200
LIOgepgosuco jo adcos u abun
12,139
2,380
10,673
7,983
61,444
2,020
LIogesede uogpey
(417)
15,612
108
000
134
Govermment grants
sesodsn
Reclassification to held for sale (3,499)
Foreign currency translation
(316)
(6,733)
9,951
(4,936)
826
(721)
(14,958)
(13,799)
(174)
(3,499)
540
Reclassifications
(60)
(14)
31,209
14
92,802
3,447
85,982
15,819
229,259
Accumulated depreciation and impairment
At 1 Jan 2006
Depreciation
Impairment
Disposals
Reclassifications
23,502
33,686
16,420
2,615
73,608
2,146
5,219
9,980
096'
(6,063)
096'L
(2,153)
112
(3,910)
(112)
Foreign currency translation
At 31 Dec 2006
(108)
27,500
0.
(0).
36,794
(74)
14,939
(252)
79,233
At 1 Jan 2007
27,500
36,794
2,559
14,939
1,548
2,862
79,233
4,205
12,557
(1,755)
Change in scope of consolidation
Depreciation
Write-up
Additional capitalisation
Disposals
Reclassifications
Reclassification to held for sale (2,886)
Foreign currency translation
At 31 Dec 2007
98
2,826
(1,755)
116
144
(1,011)
(328)
(6,548)
(4,739)
263
(12,298)
(35)
(2,886)
0.
162
(28)
39,792
(0)
14,871
79,269
909
Carrying amounts
At 31 Dec 2006
At 31 Dec 2007
53,115
68,196
1,410
3,447
25,822
46,190
7,315
16,338
10,468
15,819
98,130
0666৮।
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