Geberit AG Annual Report 2005

Consolidated Financial Statements Geberit Group
Notes to the Consolidated Financial Statements

> 1. Basis of presentation

> 2. Changes in Group organization

> 3. Summary of significant accounting policies

> 4. Trade accounts receivable

> 5. Other accounts receivable and prepaid expenses

> 6. Inventories

> 7. Property, plant and equipment

> 8. Financial assets and other non-current assets

> 9. Goodwill and intangible assets

> 10. Short-term debt

> 11. Current provisions and other current liabilities

> 12. Long-term debt

> 13. Financial instruments

> 14. Retirement benefit plans

> 15. Participation plans

> 16. Deferred tax assets and liabilities

> 17. Other non-current provisions and liabilities

> 18. Contingencies

> 20. Earnings per share

> 21. Sales deductions

> 22. Other operating expenses, net

> 23. Finance costs, net

> 24. Income tax expenses

> 25. Cashflow figures

> 26. Segment information

> 27. Related party transactions

> 28. Foreign exchange rates

> 29. Subsequent events

> 30. Group companies as of 31 December 2005

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