ANNUAL REPORT ‘12
NOTES TO THE FINANCIAL STATEMENTS
196
Summary of impacts in the comprehensive income statement
Reclassification from tangible to intangible assets
Fixed tangible assets
Granted State Acquired State
Assets
property
property
Properties
in progress
Advances
Total
GROSS VALUE
Balance 01/01/2012
88,057,861.31
994,686,429.20
614,041,648.97
155,579,332.39
881,764.92
1,853,247,036.79
Increases
-
(519,068.20)
1,744,043.32
35,870,007.31
6,070,593.80
43,165,576.23
Write-offs
-
(618,587.74)
(25,459,067.11)
-
-
-
Sales
-
-
(4,453,196.44)
-
-
(4,453,196.44)
Transfers
-
61,659,813.50
(4,998,993.26)
(58,925,077.59) (2,687,946.07)
(4,952,203.42)
IFRIC12 application
Not recognised
(88,057,861.31)
-
-
-
-
(88,057,861.31)
Repex
-
-
-
(1,667,935.63)
-
(1,667,935.63)
Exhange/Concession
right
- (877,509,567.14) (503,339,731.85) (115,680,973.69) (4,241,175.50) (1,500,771,448.18)
Balance 31/12/2012
-
177,699,019.62
77,534,703.63
15,175,352.79
23,237.15
270,432,313.19
AMORTISATIONS
Balance 01/01/2012
53,853,722.59
445,061,516.73
415,558,024.40
-
-
914,473,263.72
Reinforcements
1,395,157.43
29,089,864.43
38,800,446.05
-
-
69,285,467.91
Transfers
-
14,851,302.64
(17,263,569.21)
-
-
(2,412,266.57)
Write-offs
-
(616,565.21)
(25,265,587.93)
-
-
(25,882,153.14)
Sales
-
-
(4,349,597.96)
-
-
(4,349,597.96)
Impaiment
-
-
(129,840.11)
-
-
(129,840.11)
IFRIC12 application
Not recognised
(55,248,880.02)
-
-
-
-
(55,248,880.02)
Exhange/Concession
right
- (380,316,997.95) (343,668,296.11)
-
-
(723,985,294.06)
Balance 31/12/2012
-
108,069,120.64
63,681,579.13
-
-
171,750,699.77
NET VALUE
Balance 31/12/2012
-
69,629,898.98
13,853,124.50
15,175,352.79
23,237.15
98,681,613.42
Net profit for the period
ANA GROUP
2012
Total before IFRIC 12
82,368,383.01
Recalculation of amortisation - Intangible assets amortised during the period of concession
1,878,510.13
Accrual for renovation/replacement (contractual responsibilities)
(43,908,011.90)
Deferred tax
12,685,024.63
(29,344,477.14)
Total after IFRIC 12
53,023,905.87
