Professional Documents
Culture Documents
1. List of contents
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Date of last update
LIST OF CONTENTS
14/08/2008
2.1
2.2
MAIN INDICATORS
Key Performance Indicators
Management salient figures
01/04/2003
01/04/2003
3.1
3.2
3.3
3.4
3.5
3.6
3.7
CONSOLIDATION PRINCIPLES
General Accounting Policy
Consolidation structure and perimeter
Procedure for scope changes
Reporting Process and Timetable
Input Package Presentation
Reporting Currency and Translation in Euro
Consolidation restatements
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2006
1.
2.
3.
4.
4.1
4.2
4.3
4.4
4.5
4.5.1
4.5.2
4.5.3
4.5.4
4.5.5
4.6
4.6.1
4.6.2
4.6.3
4.6.4
4.6.5
4.7
4.8
4.9
4.9.1
4.9.2
4.9.3
4.9.4
4.9.5
4.9.6
4.9.7
4.9.8
4.9.9
4.9.10
4.10
4.11
01/04/2003
01/04/2003
23/12/2004
01/04/2003
01/04/2003
01/04/2003
01/04/2003
23/12/2004
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
01/04/2003
Not Written
01/04/2003
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1. List of contents
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4.12
4.13
4.14
01/04/2003
01/04/2003
01/04/2003
5.
FUNCTIONNAL ANALYSIS
02/04/2003
6.
BALANCE SHEET
Balance Sheet Presentation
Equity
Minority equity
Convertible bonds
Provisions for Risks and Charges
Accrued Pensions and retirement benefits
Long Term debt
Payables
Progress billings
Trade Payables
Payables to Fixed Assets suppliers
Other payables & accrued expenses
Fixed assets
Intangible assets and Goodwill
Tangible Fixed Assets
Financial Fixed Assets
Share in net assets of equity affiliates
Inventories & Contracts in progress
Receivables
Trade Receivables
Other Accounts Receivables
Advances paid to suppliers
Uncalled Subscribed Capital
Cash and Liquid Assets
Cash, cash Equivalents & Short Term Investments
Securitised Assets
Short term borrowings and Bank overdrafts
Borrowings bonds & notes issued
Non Financial and Financial current accounts
Deferred Tax and Corporation Tax
Operating Balancing link
Capital leases
01/01/2007
01/11/2005
01/11/2005
01/11/2005
03/01/2005
01/04/2003
01/04/2003
01/01/2008
14/08/2008
PROJECTS ACCOUNTING
Orders
Sales and Orders by country
Revenue Recognition
Margin Recognition
Full cost
01/04/2003
01/04/2003
01/04/2006
01/04/2003
23/12/2004
6. 1
6.2
6.3
6.4
6.5
6.6
6.7
6.8
6.8.1
6.8.2
6.8.3
6.8.4
6.9
6.9.1
6.9.2
6.9.3
6.9.4
6.10
6.11
6.11.1
6.11.2
6.11.3
6.12
6.13
6.13.1
6.13.2
6.13.3
6.13.4
6.14
6.15
6.16
6.17
7.
8.
8.1
8.2
8.3
8.4
8.5
01/04/2003
01/04/2003
01/04/2003
01/04/2003
18/04/2005
21/03/2005
01/11/2005
05/09/2005
01/04/2003
01/04/2003
21/03/2005
01/04/2003
01/01/2008
01/04/2003
01/04/2003
01/04/2003
05/09/2005
21/03/2005
01/04/2003
01/04/2003
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1. List of contents
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9
9.1
9.2
INTERCOMPANY PROCESS
Inter-company accounting
Inter-company settlements
01/11/2005
01/04/2003
10.1
10.2
10.3
10.4
10.5
OTHER ISSUES
Foreign Currency Transactions
Hyperinflation countries
Employees
Accounting for cross fertilisation ventures
Credit management GD 06-03
01/04/2003
01/04/2003
01/04/2003
05/05/2003
01/01/2007
11.1
11.2
01/04/2003
01/04/2003
12.1
12.2
12.3
12.4
12.5
12.6
12.7
12.8
12.9
12.10
12.11
01/04/2003
01/04/2003
01/04/2003
01/04/2003
Not Written
01/04/2003
Not Written
01/04/2003
Not Written
Not Written
01/04/2003
10
11
12
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