AEG 21604 G Manual de usuario descargar pdf (Pagina 581)

F-340

6 Assets and liabilities classified as held for sale

As indicated in note 5 above, the Converters segment is presented as a discontinued operation and the assets and

liabilities of Harmer + Simmons S.A.S. have been presented as held for sale at 31 December 2008, following the

Directors commitment to sell the business during 2009. At 31 December 2008, Harmer + Simmons S.A.S. com-

prised assets of € 21,983,000 less liabilities of € 16,732,000.

2008

€ 1,000

Assets classified as held for sale

Property, plant and equipment, net................................

................................

13(a)

2,758

Other non-current assets................................................................

......................

139

Inventories, net................................................................

................................

5,764

Trade and other receivables and related accounts, net ................................

........

9,668

Other current assets................................................................

.............................

1,624

Current income tax................................................................

..............................

Cash and cash equivalents................................................................

...................

1,995

21,983

Liabilities classified as held for sale

Deferred tax liabilities................................................................

.........................

696

Provisions................................................................................................

............

1,335

Short-term debt ................................................................

................................

4,793

Pension and other post-retirement obligations ................................

....................

1,056

Trade and other payables ................................................................

....................

5,895

Customer deposits and advances................................................................

.........

359

Other current liabilities ................................................................

.......................

2,598

16,732

7 Research and development costs

2008

2007

€ 1,000

Research and development costs................................................................

.....

9,888

5,997

Less: Capitalised development costs and other................................

...............

(3,227)

(1,579)

6,661

4,418

Commencing 2006, the Group has implemented procedures and processes to permit the monitoring and capitali-

sation of costs on projects designed to develop new marketable products which meet the capitalisation criteria as

set out in IAS 38 "Intangible Assets". Consequently, only costs incurred on projects relating to the development

of new products launched from 2006 are capitalised.

With effect from 1 January 2006, the Company has also implemented a research and development funding

scheme within the Group. All intellectual property rights are held by the Company and subsidiaries pay a fund-

ing royalty contribution based on 2.5% or 5% of sales, less intercompany purchases, depending on whether the

development project is in-house, as is the case with power controls and convertors, or purchased from third par-

ties as is the case with telecoms and batteries.

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AEG 21604 G Manual de usuario Pagina 581

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AEG 21604 G Manual de usuario Pagina 581

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