AEG 21604 G Manual de usuario descargar pdf (Pagina 427)

100

101

F-186

GERMANY1 ACQUISITION LIMITED

Statement of Changes in Equity

For the Period from Incorporation on 21 May 2008 to 31 December 2008

Notes

Share and

Warrant

Premium

Retained

Earnings

Total

€ € €

Shares issued in period 11 10,000

10,000

Shares redeemed in period 11 (1,667)

(1,667)

Units issued in period 11 250,000,000

250,000,000

Warrants issued in period 11 6,000,000

6,000,000

Issue costs 11 (12,560,650)

(12,560,650)

Profit for the period

3,674,693

Balance as at 31 December 2008

243,447,683

3,674,693

247,122,376

In 2009, the accounting treatment of warrants has been revised as required under IAS 32. The effect of the change was to reclassify the

proceeds of the Initial Public Offering of the company attributable to the warrants from equity to a liability, and subsequently to measure

this liability through the statement of income based on the market value of the warrants. This is reflected in the Company's 2009 annual

report by adjusting the 2008 comparatives.

1 2 ... 422 423 424 425 426 427 428 429 430 431 432 ... 650 651

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