AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 311)

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F-70

Notes to the 2009 Consolidated Financial Statements

1. Reporting entity

Germany1 Acquisition Limited (the "Company") is a company domiciled in Guernsey. The address of the Com-

pany's registered office is: 1

& 2

Floors, Elizabeth House, Les Ruettes Brayes, St Peter Port, Guernsey, GY1

1EW.

The consolidated financial statements of the Company as at and for the year ended December 31, 2009 comprise

the Company and its subsidiaries (together referred to as the "Group" and individually as "Group entities").

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

velopments, manufacture, marketing, sales and distribution of AC Power Control systems, AC/DC power sys-

tems 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 consolidated financial statements have been prepared under the historic cost convention, they give a true and

fair view and they are in accordance with International Financial Reporting Standards as adopted by the Euro-

pean Union ("IFRS") and comply with the Companies (Guernsey) Law, 2008.

The consolidated financial statements were authorised for issue by the Board of Directors on April 7, 2010.

b) Basis of measurement

The consolidated financial statements have been prepared on the historical cost convention, unless otherwise

indicated.

c) Functional and presentation currency

These consolidated financial statements are presented in Euro, which is the Group's functional currency. All

financial information presented in Euro has been rounded to the nearest thousand.

d) Use of estimates and judgments

The preparation of the consolidated 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.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are

recognised in the period in which the estimates are revised and in any future periods affected.

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