AEG 21604 G Manual de usuario descargar pdf (Pagina 633)

F-392

Notes for the 2008 Company Financial Statements

General

The consolidated financial statements are part of the 2008 financial statements of AEG Power Solutions B.V.

(formerly known as 3W Power Holdings B.V. and Power Supply Systems Holdings (The Netherlands) B.V.

respectively).

With reference to the company income statement of the company, use has been made of the exemption pursuant

to Section 402 of Book 2 of the Netherlands Civil Code.

AEG Power Solutions B.V. was incorporated in the Netherlands on 24 September 2004 initially as Prima Pharm

Benelux B.V., with an issued share capital of € 40,000. The Company changed its name on 24 January 2005 into

Power Supply Systems Holdings (The Netherlands) B.V. No significant activity from operations occurred during

the period from 24 September 2004, date of incorporation, to 24 January 2005. On January 2005, the Company

acquired the former Saft Power Systems business of Alcatel-Lucent. The company name was changed as 3W

Power Holdings B.V. on 18 January 2008.

On 29 December 2008, the Company merged with AEG Power Solutions B.V. (formerly known as Saft Power

Systems B.V.), effective 1 January 2008. Following this merger, the company name was changes to AEG Power

Solutions B.V.

The majority shareholders of the Company are Ripplewood Power Systems I L.L.C. and Ripplewood Power

Systems II L.L.C., which are managed by Ripplewood Holdings, I L.L.C.

The Company holds and owns various companies that are engaged in the design, development, manufacture,

marketing, sale and distribution of AC and DC power systems, converters, power modules, battery chargers,

uninterruptible power systems (UPS), Power Control System and Modules and power conversion products.

There are manufacturing operations in France, Germany and Malaysia.

Accounting principles

For setting the principles for the recognition and measurement of assets and liabilities and determination of result

for its company financial statements, the Company makes use of the option provided in section 2:362 (8) of the

Netherlands Civil Code. This means that the principles for the recognition and measurement of assets and liabili-

ties and determination of the result (hereinafter referred to as principles for recognition and measurement) of the

company financial statements of the Company are the same as those applied for the consolidated EU-IFRS fi-

nancial statements. Participating interests, over which significant influence is exercised, are stated on the basis of

the equity method. These consolidated EU-IFRS financial statements are prepared according to the standards laid

down by the International Accounting Standards Board and adopted by the European Union (hereinafter referred

to as EU-IFRS). Please see Note 2 to the Consolidated Financial Statements for a description of these principles.

Principles for the valuation of assets and liabilities and the determination of the result

The principles for the valuation of assets and liabilities and the determination of the result are the same as those

applied to the consolidated financial statements, with the exception of the following:

Result from participating interests

The share in the result of participating interests consists of the share of AEG Power Solutions B.V. in the result

of these participating interests.

Results on transactions, where the transfer of assets and liabilities between AEG Power Solutions B.V. and its

participating interests and mutually between participating interests themselves, are not recorded insofar as they

can be deemed unrealised. An amount of € 21,589,000 profit (2007: € 4,552,000 loss) of share in results from

participating interests relates to group companies.

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