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Interim Financial Statements
Interim Financial Statements
(According to the International Financial Reporting Standards)
The attached Interim Financial Statements are those approved by the Board of Directors of “MYTILINEOS HOLDINGS S.A.” at 2 August
2016 and have been published to the electronic address
It is noted that the published, in the press, brief financial data
aim to provide the user with general information but do not present a full picture of the Company’s and Group’s financial results and position,
according to International Financial Reporting Standards (IFRS).
Table of Contents
1.A Interim Income Statement
28
1.B Interim Statement of Comprehensive Income
29
2. Interim Statement of Financial Position
30
3. Interim Statement of changes in Equity (Group)
32
4. Interim Statement of changes in Equity (Company)
33
5. Interim Cash Flow Statement
34
6. Segment reporting
35
7. Information about MYTILINEOS HOLDINGS S.A.
37
8. Additional Information
37
8.1 Basis for preparation of the financial statements
37
8.2 New Standards, Interpretations, Revisions and Amendments to existing Standards
that are effective and have been adopted by the European Union
37
8.3 New Standards, Interpretations and Amendments to existing Standards
that have not been applied yet or have not been adopted by the European Union
38
8.4 Pro forma figure “Operating Earnings before Financial & Investment results,
Tax, Depreciation & Amortization” (Group EBITDA)
39
8.5 Group Structure and method of Consolidation
40
8.6 Significant information
42
8.7 Impairments testing of goodwill and intangible assets
42
8.8 Tangible Assets
43
8.9 Stock
44
8.10 Cash and Cash equivalents
44
8.11 Loans
44
8.12 Discontinued operations
45
8.13 Encumbrances
45
8.14 Commitments
45
8.15 Operating Leases
46
8.16 Contingent Assets & Contingent Liabilities
46
8.17 Other Contingent Assets & Liabilities
48
8.18 Provisions
50
8.19 Trade Receivables
51
8.20 Other Long Term Receivables
51
8.21 Trade Creditors
52
8.22 Share Capital
52
8.23 Financial Assets – Financial Liabilities
52
8.24 Earnings per Share
54
8.25 Number of employees
54
8.26 Management remuneration and fringes
54
8.27 Cash Flows from Operating Activities
55
8.28 Related Party Transactions according to IAS 24
56
8.29 Capital Expenditure
57
8.30 Post – Balance Sheet events
57
