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Consolidated financial statements

1. Consolidated income statement

2. Consolidated statement of comprehensive income

The deferred tax impact on the consolidated statement of comprehensive income is due to the cash flow hedge reserves for EUR -0.3 million and to employee benefit reserves for EUR 1.3 million.

The notes F1 to F41 are an integral part of these consolidated financial statements.

3. Consolidated balance sheet

The notes F1 to F41 are an integral part of these consolidated financial statements.

4. Consolidated statement of changes in equity

The legal reserve of EUR 50,000 thousand which is included in the retained earnings is not available for distribution.

The share capital of the Group as at 31 December 2013 was composed of 120,000,000 shares with no par value.

IAS 19 (revised) on Employee Benefits is effective for annual periods beginning on or after 1 January 2013 and was not early adopted by Umicore. Based on calculations performed by the actuaries, it has been concluded that the impact of IAS 19 (revised) is not material and consequently the impact of EUR 0.7 million has been recorded in the statement of changes in equity of 2013 and no restatement has been applied on 2012.

The change in scope in the minorities is linked to the sale of Foshan (China).

The notes F1 to F41 are an integral part of these consolidated financial statements.

5. Consolidated statement of cash flow