A N N UA L R E P O R T
Notes
NOTE 29 ACCRUED EXPENSES
AND DEFERRED INCOME
Group
NOTE 33 ADJUSTMENTS FOR
NON-CASH ITEMS
Parent Company
Group
31/12/2015 31/12/2014 31/12/2015 31/12/2014
Personnel-related
costs
Other accrued
expenses
117,181
111,015
4,724
Depreciation/amortisation and impairment
4,148
39,291
26,177
3,804
3,200
Prepaid income
343,809
220,831
—
—
Closing balance
500,281
358,023
8,528
7,348
Capital gains/losses
Unrealised exchange
rate differences
Parent Company
31/12/2015 31/12/2014 31/12/2015 31/12/2014
– Non-current
receivables
– Current receivables
31
—
6,103
5,695
—
—
784
802
—
—
Total
5,500
5,500
5,500
–2
–7,805
–2,452
–3,154
—
–34,324
—
—
Personnel costs for
incentive programme
73
1,172
—
88
1,370
–4,729
—
—
—
—
–70,975
–21,420
54,389
31,497
–48,389
–43,283
Investments during the year
369
568
369
568
12,756
12,596
5,869
6,068
Group
1,039
Parent Company
—
1,432
—
1,039
—
–17,204
–14,336
Of which, acquired through asset transfer
acquisition of operations
—
519
Cash flow from acquisitions of property,
plant and equipment
–17,204
–13,817
NOTE 35 ACQUISITIONS OF
SUBSIDIARIES AND OPERATIONS
ACQUISITIONS IN 2015
1,432
90
Sureties for bank
guarantees
264
—
264
—
Conditional
government support
450
850
—
—
1,753
2,282
1,303
1,522
Total
–47,000
5,500
2015-12-31 2014-12-31 2015-12-31 2014-12-31
Payment guarantees
for trade accounts
payable
—
53
Group
NOTE 31 CONTINGENT LIABILITIES
Payment guarantees
for leases
—
–88
31/12/2015 31/12/2014
For pension liabilities
(see Notes 21 and 27)
– Non-current
receivables
—
NOTE 34 ACQUISITIONS OF PROPERTY,
PLANT AND EQUIPMENT
For fulfilment of obligations under agreements
– Long-term securities
holdings
28,205
–2,323
Total
—
24,985
–441
Recognised Group
contributions
—
77,271
Revaluation of contingent consideration
Changes
in provisions
For rental contracts
– Bank funds in
blocked accounts
55,710
Reversal of impairment
losses from previous
years
NOTE 30 PLEDGED ASSETS
Group
Parent Company
31/12/2015 31/12/2014 31/12/2015 31/12/2014
Company/
operation
Business
Transcat GmbH
with subsidiaries
IT solutions for
product information
(PLM solutions)
Acquisition
date
Share of
capital/
votes, %
1 July 2015
100
The following tables provide information on purchase
consideration,identifiable net assets and goodwill.
Transcat
Total
Other acquisitions
in 2015
acquisitions
Purchase consideration
– cash paid 2015
– cash paid in previous years
NOTE 32 INTEREST AND DIVIDENDS
RECEIVED, AND INTEREST PAID
Group
Parent Company
31/12/2015 31/12/2014 31/12/2015 31/12/2014
Interest received
Dividends received
597
1,053
1,789
1,945
—
—
54,964
44,195
Interest paid
–2,044
–2,684
–1,311
–3,016
Total
–1,447
–1,631
55,442
43,124
71,451
359
71,810
—
400
400
– fair value of issued shares
17,614
—
17,614
– fair value of transferred
treasury shares
24,830
—
24,830
– non-current and current
liabilities to sellers
10,194
—
10,194
– estimated contingent
consideration
46,340
—
46,340
170,429
759
171,188
–867
–126
–993
169,562
633
170,195
Total purchase
consideration
Identifiable net assets
(see below)
Goodwill
65
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