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Financial statements

Consolidated statement of financial position

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At 31 December Notes 2009 variance %   2008
ASSETS          
Non-current assets          
Intangible assets (1)        
Goodwill   1,803     1,807
Other intangible assets   258     256
Total   2,061 (0.1)   2,063
           
Property, plant and equipment (2)        
Land and buildings   809     793
Plant and equipment   342     336
Aircraft   280     303
Other   151     163
Construction in progress   28     39
Total   1,610 (1.5)   1,634
           
Financial fixed assets (3)        
Investments in associates   62     64
Other loans receivable   6     5
Deferred tax assets (22) 233     205
Other financial fixed assets   23     33
Total   324 5.5   307
           
Pension assets (10) 884 21.8   726
Total   4,879 3.2   4,730
           
Current assets          
Inventory (4) 24     24
Trade accounts receivable (5) 1,370     1,370
Accounts receivable (5) 221     204
Income tax receivable (22) 28     37
Prepayments and accrued income (6) 236     298
Cash and cash equivalents (7) 910     497
Total   2,789 14.8   2,430
Assets of disposal group classified as held for sale (8) 27 8.0   25
           
Total assets   7,695 7.1   7,185
           
Liabilities and equity          
Equity (9)        
Equity attributable to the equity holders of the parent   2,060     1,733
Minority interests   20     24
Total   2,080 18.4   1,757
           
Non-current liabilities          
Deferred tax liabilities (22) 391     335
Provisions for pension liabilities (10) 292     360
Other provisions (11) 165     212
Long term debt (12) 1,925     1,845
Accrued liabilities   5     4
Total   2,778 0.8   2,756
           
Current liabilities          
Trade accounts payable   470     414
Other provisions (11) 203     190
Other current liabilities (13) 687     890
Income tax payable (22) 265     47
Accrued current liabilities (14) 1,212     1,131
Total   2,837 6.2   2,672
           
Total liabilities and equity   7,695 7.1   7,185
(in € millions, except percentages)

The accompanying notes form an integral part of the financial statements.

Consolidated income statement

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Year ended at 31 December Notes 2009 variance %   2008
Net sales (15) 10,278     10,983
Other operating revenues (16) 124     169
Total revenues   10,402 (6.7)   11,152
Other income (17) 37 5.7   35
Cost of materials   (454)     (484)
Work contracted out and other external expenses   (4,653)     (4,978)
Salaries and social security contributions (18) (3,480)     (3,617)
Depreciation, amortisation and impairments (19) (489)     (399)
Other operating expenses (20) (715)     (727)
Total operating expenses   (9,791) 4.1   (10,205)
Operating income   648 (34.0)   982
Interest and similar income   23     70
Interest and similar expenses   (184)     (217)
Net financial (expense)/income (21) (161) (9.5)   (147)
Results from investments in associates   (19)     (33)
Profit before income taxes   468 (41.6)   802
Income taxes (22) (179)     (242)
Profit for the period   289 (48.4)   560
Attributable to:          
Minority interests   8 100.0   4
Equity holders of the parent   281 (49.5)   556
Earnings per ordinary share (in € cents)1   76.7     152.9
Earnings per diluted ordinary share
(in € cents)2
  76.2     152.5
(in € millions, except percentages and per share data)
1 -
In 2009 based on an average of 366,322,316 of outstanding ordinary shares (2008: 363,566,403). See note 30.
2 -
In 2009 based on an average of 368,966,939 of outstanding ordinary shares (2008: 364,704,745). See note 30.

Consolidated statement of comprehensive income

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Year ended at 31 December 2009 variance %   2008
Profit for the period 289     560
         
Gains/(losses) on cashflow hedges, net of tax (8)     (13)
Currency translation adjustment net of tax 66     (129)
Other comprehensive income for the period 58 140.8   (142)
         
Total comprehensive income for the period 347 (17.0)   418
Attributable to:        
Minority interests 8     4
Equity holders of the parent 339 (18.1)   414
(in € millions, except percentages)

The accompanying notes form an integral part of the financial statements.

Consolidated statement of cash flows

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Year ended at 31 December Notes 2009 variance %   2008
Profit before income taxes   468     802
Adjustments for:          
Depreciation, amortisation and impairments   489     399
Share based payments   18     16
Investment income:          
(Profit)/loss on sale of property, plant and equipment   (12)     (30)
(Profit)/loss on sale of Group companies/joint ventures   (20)      
Interest and similar income   (23)     (70)
Foreign exchange (gains) and losses   7     2
Interest and similar expenses   177     215
Results from investments in associates   19     33
Changes in provisions:          
Pension liabilities   (226)     (209)
Other provisions   (55)     40
Changes in working capital:          
Inventory   2     3
Trade accounts receivable   40     11
Other accounts receivable   (14)     (9)
Other current assets   50     (45)
Trade accounts payable   28     113
Other current liabilities excluding short term financing and taxes   145     59
Cash generated from operations   1,093 (17.8)   1,330
Interest paid   (160)     (182)
Income taxes received/(paid)   83     (225)
Net cash from operating activities (23) 1,016 10.1   923
Interest received   29     64
Acquisition of subsidiaries and joint ventures (net of cash)   (81)     (5)
Disposal of subsidiaries and joint ventures   23      
Investments in associates   (19)     (13)
Capital expenditure on intangible assets   (62)     (74)
Disposal of intangible assets   2     1
Capital expenditure on property, plant and equipment   (193)     (271)
Proceeds from sale of property, plant and equipment   48     40
Other changes in (financial) fixed assets   2     1
Changes in minority interests   (5)      
Net cash used in investing activities (24) (256) 0.4   (257)
Repurchases of shares         (308)
Cash proceeds from the exercise of shares/options   2     1
Proceeds from long term borrowings   62     563
Repayments of long term borrowings   (12)     (3)
Proceeds from short term borrowings   34     367
Repayments of short term borrowings   (377)     (729)
Repayments of finance leases   (23)     (25)
Dividends paid   (34)     (324)
Net cash used in financing activities (25) (348) 24.0   (458)
Total changes in cash   412     208
Cash at the beginning of the year   497 68.5   295
Exchange rate differences   1     (6)
Total change in cash (as in consolidated cash flow statements)   412     208
Cash at the end of the year as reported   910 83.1   497
(in € millions, except percentages)

The accompanying notes form an integral part of the financial statements.

Consolidated statement of changes in equity

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  Issued share capital   Additional paid in capital   Translation reserve   Hedging reserve   Other reserves   Retained earnings   Attributable to equity holders of the parent   Minority interest   Total equity
Balance at 31 December 2007 182   982   (82)   (22)   0   871   1,931   20   1,951
Total comprehensive income         (129)   (13)       556   414   4   418
Final dividend previous year                     (202)   (202)       (202)
Appropriation of net income                 669   (669)            
Interim dividend current year                     (122)   (122)       (122)
Repurchases and cancellations of shares (9)   (106)           (191)       (306)       (306)
Share based compensation                 16       16       16
Other         (1)       3       2       2
Total direct changes in equity (9)   (106)   (1)   0   497   (993)   (612)   0   (612)
Balance at 31 December 2008 173   876   (212)   (35)   497   434   1,733   24   1,757
Total comprehensive income         66   (8)       281   339   8   347
Stock dividend previous year 4   (4)                            
Appropriation of net income                 434   (434)            
Interim dividend current year 1   (1)               (34)   (34)       (34)
Repurchases and cancellations of shares                                  
Share based compensation                 18       18       18
Other                 4       4   (12)   (8)
Total direct changes in equity 5   (5)           456   (468)   (12)   (12)   (24)
Balance at 31 December 2009 178   871   (146)   (43)   953   247   2,060   20   2,080
(in € millions)
See the accompanying notes 9 and 38 for further details regarding to equity.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

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