AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 259)

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F-18

Notes to the Condensed Consolidated Interim Financial Statements

1. Reporting entity

On April 9, 2010 the Company changed its name from Germany1 Acquisition to 3W Power Holdings.

On April 9, 2010 and May 7, 2010 the Company’s shareholders approved the migration of the Company from

Guernsey to Luxembourg. The migration process was completed on June 2, 2010 when the Company’s registra-

tion as a Luxembourg société anonyme under the name 3W Power Holdings S.A. became effective.

The condensed consolidated interim financial statements of the Company as at and for the nine month period

ended September 30, 2010 comprise the Company and its subsidiaries (together referred to as the “Group”)

The consolidated financial statements of the Group as at and for the year end December 31, 2009 are available

upon request from the Company’s registered office address or at www.aegps.com.

Since its acquisition of AEG Power Solutions B.V. on September 10, 2009 the Group is engaged in the design,

developments, manufacture, marketing, sales and distribution of AC Power Control systems, AC/DC power

systems and converters for industrial and telecom applications. The group has manufacturing operations in

China, France, Germany and Malaysia.

2. Basis of preparation

a) Statement of compliance

The condensed consolidated interim financial statements have been prepared in accordance with International

Financial Reporting Standards (IFRS) IAS 34 “Interim Financial Reporting”. They do not include all of the in-

formation required for full annual financial statements of the group prepared in accordance with IFRS, as

adopted by the European Union (EU), and should be read in conjunction with the consolidated financial state-

ments of the Group as at and for the year ended December 31, 2009.

These condensed consolidated interim financial statements were authorised for issue by the Board of Directors

on October 25, 2010.

b) Use of estimates and judgements

The preparation of the condensed consolidated interim financial statements in conformity with IFRS requires

management to make judgments, estimates and assumptions that affect the application of accounting policies and

the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.

By preparing these condensed consolidated interim financial statements, the significant judgments made by man-

agement in applying the Group’s accounting policies and the key sources of estimation uncertainty were the

same as those that applied to the consolidated financial statements as at and for the year ended December 31,

2009.

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