Boskalis Annual Report 2018

14. 15.

Deferred income tax assets and liabilities

97 99 99

Intangible assets

15.1 15.2

Goodwill

Other intangible assets

100 101 102 105 105 105 105 105 106 106 106 106 107 107 107 107 108 110 111 111 115 115 116 116 116 122 124 124 125 126 126 129 130 131 132 132 133 134 134 134 134 134 134 134 134 134 134 135 135 135 135 136 136 136 136 137 138

16. 17. 18.

Property, plant and equipment Joint ventures and associates Non-current financial assets Other non-current receivables

18.1 18.2

Financial instruments available-for-sale

19. 20. 21. 22. 23.

Inventories

Unbilled and deferred Revenue Trade and other receivables Cash and cash equivalents

Group equity

23.1 23.2 23.3 23.4 23.5 23.6

Share capital and dividend Share premium reserve

Retained earnings

Dividend

Earnings per share

Other reserves

24. 25.

Interest-bearing borrowings

Employee benefits

25.1 25.2

Defined benefit pension plans Defined contribution pension plans

26. 27. 28.

Provisions

Trade and other payables

Financial instruments

28.1 28.2 28.3 28.4

Financial risk management

On-balance financial instruments and fair value

Capital management

Other financial instruments

29. 30.

Commitments and contingent liabilities

Related parties

30.1 30.2 30.3

Identity of related parties Related party transactions

Joint operations Subsequent events

31.

Company Statement of Profit or Loss Company Statement of Financial Position Statement of Changes in Shareholders’ Equity

Explanatory notes to the Company Financial Statements

1. 2.

General

Principles of financial reporting

2.1 2.2 2.3 2.4 2.5 2.6

Accounting policies

Format

Investments in group companies Amounts due from group companies Amounts due to group companies

Result of group company

3. 4. 5. 6. 7. 8. 9.

Investments in group companies Issued capital and optional dividend

Other reserves

Profit or loss for the year Financial instruments

Operating income and expenses

Remuneration of the members of the Board of Management and Members of the Supervisory Board

10. 11.

Auditor remuneration

Commitments and contingent liabilities

Provisions in the articles of association relating to profit appropriation

Independent auditor’s report

NUAL REPORT 2018 -- BOSKALIS