AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 561)

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h) Property, plant and equipment

Property, plant and equipment are stated at cost (or at fair value in the case of acquisitions) less accumulated

depreciation and impairment losses. Depreciation is generally calculated on a straight-line basis over the follow-

ing useful lives:

• Buildings, plant and equipment: 20 – 30 years.

• Infrastructure and fixtures: 10 – 20 years.

• Equipment and tools: 5 – 10 years.

• Small equipment and tools: 2 – 5 years.

Fixed assets held under capital lease arrangements that transfer substantially all of the benefits and risks of own-

ership to the Group are capitalised. Land is not depreciated.

Depreciation method, useful lives and residual values are reviewed at each reporting date.

i) Non-current assets held for sale

Non-current assets (or disposal groups comprising assets and liabilities) that are expected to be recovered pri-

marily through sale rather than through continuing use are classified as held for sale. Immediately before classi-

fication as held for sale, the assets (or components of a disposal group) are remeasured in accordance with the

Group's accounting policies. Thereafter generally assets (or disposal group) are measured at the lower of their

carrying amount and fair value less costs to sell. Impairment losses on initial classification as held for sale and

subsequent gains or losses on remeasurement are recognised in profit or loss.

j) Inventories and work in progress

Inventories and work in progress are valued at the lower of cost, including indirect production costs, where ap-

plicable, or net realisable value. Cost is primarily calculated on a weighted average price basis.

k) Cash and cash equivalents

Cash and cash equivalents in the consolidated statement of cash flows and in the balance sheet include cash

(cash funds and term deposits) and cash equivalents (short-term investments that are very liquid and readily

convertible to known amounts of cash and that are only subject to negligible changes of value).

Cash and cash equivalents in the statement of cash flows do not include investments in listed securities, invest-

ments with an initial maturity date exceeding three months and without an early exit clause, or bank accounts

restricted in use, other than restrictions due to regulations applied in a specific country or sector of activities

(exchange controls, etc.).

Bank overdrafts are considered as financing and are also excluded from cash and cash equivalents.

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