ANNUAL REPORT ‘12
NOTES TO THE FINANCIAL STATEMENTS
195
provided for in IFRIC 12 – “Service Concession Arrangements”, seeing that the necessary requirements were
not met.
With the signature of the Concession Contract on 14 December, 2012, the operation of public airport service
will now be subject to the application of IFRIC 12, and ANA, S.A. has made the following accounting entries:
Summary of impacts in the financial statement
a) The company listed assets deferred taxes, since the Tax Authority determines that the maintenance/replacement
costs are only accepted for tax purposes in the period in which the expenditures are actually incurred.
b) Reclassification of the subsidies allocated to the assets included in the concession right.
c) Includes the concession fee of 1,200,000,000 euros.
Financial statement
ANA GROUP
2012
Total ASSETS before IFRIC 12
1,303,539,324.68
Adjustments in:
Tangible fixed assets
(826,644,991.44)
Concession right
1,959,124,315.88
Assets deferred taxes
a)
12,685,024.64
1,145,164,349.08
Total ASSETS after IFRIC 12
2,448,703,673.76
Total EQUITY and LIABILITIES before IFRIC 12
1,303,539,324.68
Adjustments in:
Equity
Net profit
(29,344,477.14)
(29,344,477.14)
Non-current liabilities
Payables and other liabilities
b)
(28,069,770.93)
(28,069,770.93)
Current liabilities
Payables and other liabilities
b & c)
1,202,578,597.15
1,202,578,597.15
Total EQUITY and LIABILITIES after IFRIC 12
2,448,703,673.76
