Brembo N.v. · MIL:BRE
Brembo — Investor Presentation (September 2005)
9 slides from Brembo's investor presentation, Sep 23, 2005
Slide 1: Brembo - more than brakes
"Strictly Confidential. © Brembo S.p.A. reserves all rights of use and disposal, under the protection of the law, also in connection with I.P.R., as well as copying and passing on to third parties" BREMBO more than brakes
Slide 2: Transition to IAS / IFRS
"Strictly Confidential. © Brembo S.p.A. reserves all rights of use and disposal, under the protection of the law, also in connection with I.P.R., as well as copying and passing on to third parties" Transition to IAS / IFRS Stezzano, 23 September 2005
Slide 3: IFRS 1 options
under the protection of the law, also in connection with I.P.R., as well as copying and passing on to third parties" IFRS 1 options Business combinations: transactions prior to the transition date (1 January 2004) have not been retroactively restated; "Strictly Confidential. © Brembo S.p.A. reserves
Slide 4: Accounting principles: options
Accounting principles : options Some IFRS permit options in their application. The principal choices made by the Group are: under the protection of the law, also in connection with I.P.R., as well as copying and passing on to third parties" "Strictly Confidential. © Brembo S.p.A. reserves all rights
Slide 5: Accounting principles: options (follow)
Accounting principles : options (follow) IAS16 – Fixed assets, plant and machinery: valuation subsequent to first accounting is based on cost method, after under the protection of the law, also in connection with I.P.R., as well as copying and passing on to third parties" deducting depreciations and
Slide 6: Reconciliation of Shareholders' Equity and Net Income
Reconciliation of Shareholders’ Equity and Net Income Equity at Income Equity at Income Equity at Statement Statement 01/01/2004 2004 31/12/2004 30/06/2005 30/06/2005 Amounts according to Italian GAAP 181.241 35.415 211.002 15.062 221.680 IAS 2 Inventories valuation (818) 618 (201) 390 190 IAS 16 Ta
Slide 7: Highlights
Highlights 30.06.2005 30.06.2005 31.12.2004 31.12.2004 Italian GAAP IAS/IFRS Italian GAAP IAS/IFRS under the protection of the law, also in connection with I.P.R., as well as copying and passing on to third parties" INCOME STATEMENT (thousands of euro) Sales of good and services 373.687 373.687 678.
Slide 8: Income statement at 30.6.2005
Income statement at 30.6.2005 Italian Income Statement at GAAP IAS 36 - Total IAS 2 IAS 16 IAS 19 IAS 20 IAS 21 IAS 37 IAS 38 IAS 39 adjustment IAS/IFRS 30 June 2005 IFRS 3 (thousands of €) Sales of good and services 373.687 0 373.687 Other revenues and income 2.790 0 2.790 Cost of raw materials and
Slide 9: "Strictly Confidential. © Brembo S.p.A. reserves all rights of use and disposal,
"Strictly Confidential. © Brembo S.p.A. reserves all rights of use and disposal, under the protection of the law, also in connection with I.P.R., as well as copying and passing on to third parties" Stezzano, 23 September 2005