AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 565)

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Deferred tax assets and liabilities are not discounted and are calculated based on the most recently voted tax rate

applicable to the following fiscal year.

To assess the ability of the Group to recover tax assets, the following elements have been taken into account:

• forecasts of future tax results;

• analysis of income or loss in recent years, excluding non-recurring items;

• historical data concerning recent years' tax results.

o) Revenues recognition

In general, the Group recognises revenues from the sale of goods and equipment when a contractual arrangement

with its customer exists, delivery has occurred, the amount of revenues can be measured reliably and it is prob-

able that the economic benefits associated with the transaction will flow to the Group. Accruals for estimated

returns are recorded at the same time based on contract terms and prior claims experience.

In arrangements where the customer specifies final acceptance of the goods, equipment, services or software,

revenues is generally deferred until all the acceptance criteria have been met.

Revenues from training and consulting services is recognised when the services are performed.

For product sales made through resellers and distributors, revenues is recognised at the time of shipment to the

distributors.

The Group accrues for warranty costs, sales returns and other allowances based on contract terms and its histori-

cal experience.

p) Share based payments

A management equity programme allows certain key members of Group management to acquire shares in the

Company and to receive options. The fair value of options granted is recognised as an employee expense with a

corresponding increase in equity. The fair value is measured at grant date and spread over the period during

which the employees become unconditionally entitled to the options. The fair value of the options granted is

measured using a valuation model, taking into account the terms and conditions upon which the options were

granted. The amount recognised as an expense is adjusted to reflect the actual number of share options that vest.

q) Financial instruments

Non-derivative financial instruments comprise investments in equity and debt securities, trade and other receiv-

ables, cash and cash equivalents, loans and borrowings, and trade and other payables.

Non-derivative financial instruments are recognised initially at fair value plus, for instruments not at fair value

through profit and loss, any directly attributable transaction costs. Subsequent to initial recognition non-

derivative financial instruments, not being held-to-maturity investments, available-for-sale financial assets and

financial assets at fair value through profit or loss, are measured at amortised cost using the effective interest

method, less any impairment losses.

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