Question :

Make a journal, ledgers and trial balance of any fifty transactions of Nestle company in MS WORD file.

3

1.

FinancialStatements

NESTLEHELLASS.A.

BalanceSheet

AtDecember31ofeachyear

(AllamountsinEuro,unlessotherwisestated)

201220112010

ASSETS

Non-currentassets

Property,plantandequipment71.245.17478.385.80578.535.148

Intangibleassets110.933.105

114.242.306118.745.341

Investmentsinsubsidiaries-5.087.6285.087.628

Investmentsinaffiliatesandothercompanies1.976.438

1.976.438191.438

Deferredtaxassets2.354.784

2.332.6393.701.123

Tradeandotherreceivables7.180.952

9.345.91711.909.531

Totalnon-currentassets193.690.453

211.370.733218.170.209

Currentassets

Inventories26.298.810

32.250.15729.313.569

Tradeandotherreceivables127.145.618

121.626.853108.728.865

Derivativefinancialinstruments-744.229724.932

Incometaxreceivable1.981.1464.858.327-

Cashandcashequivalents5.840.277

2.993.7288.761.430

Totalcurrentassets161.265.851

162.473.364147.528.796

TOTALASSETS354.956.304

373.844.097365.699.005

EQUITYANDLIABILITIES

Equity

Sharecapital39.119.726

18.656.72618.656.726

Sharepremium135.397

663.397663.397

Fairvaluereserves(1.636.447)

(452.384)447.290

Otherreserves8.174.085

8.174.0868.174.086

Retainedearnings7.444.722

(41.937.840)(40.464.114)

Totalequity53.237.483

(14.896.015)(12.522.615)

Liabilities

Non-currentliabilities

Provisionsfromemployeebenefits12.171.235

11.954.260

11.229.396

Investmentgrants316.125340.323364.521

Totalnon-currentliabilities12.487.360

12.294.58311.593.917

Currentliabilities

Tradeandotherpayables71.862.322

65.633.17974.172.049

Short-termloansfromrelatedparties206.500.458

286.951.247263.198.970

Derivativefinancialinstruments1.910.811

1.143.053144.035

Currenttaxpayable--11.053.465

Othershort-termprovisions8.957.870

22.718.05018.059.184

Totalcurrentliabilities

289.231.461

376.445.529366.627.703

4

Totalliabilities301.718.821

388.740.112378.221.620

TOTALEQUITYANDLIABILITIES354.956.304

373.844.097365.699.005

NESTLEHELLASS.A.

IncomeStatements

ForthefiscalyearendedDecember31

(AllamountsinEuro,unlessotherwisestated)

2012

20112010

Revenues434.489.207

424.987.980420.820.314

Costofsales(194.554.154)

(194.800.969)(185.725.786)

Grossprofit239.935.053

230.187.011235.094.528

Distributioncosts(162.319.353)

(157.585.087)(174.049.360)

Administrativeexpenses(31.913.274)

(27.943.273)(25.404.373)

Investmentincome-102.3523.167.971

Otherincome,net(4.657.003)

163.444(103.028)

Operatingprofit41.045.423

44.924.44738.705.738

Financecosts,net(14.332.963)

(13.389.573)(8.547.211)

Profitbeforetax26.712.460

31.534.87430.158.527

Incometaxexpense(11.921.746)

(13.655.123)(24.298.849)

Profitfortheyear

14.790.714

17.879.751

5.859.678

Othercomprehensiveincome

ActuarialgainsandlossesonDefined

BenefitsProgram(Dismissal)357.846(161.508)3.642.188

ActuarialgainsandlossesonDefined

BenefitsPrograms(Pensions)(5.303.000)609.000215.000

Cashflowhedges(1.480.079)(975.805)503.817

IncometaxrelatingtocomponentsofOther

ComprehensiveIncome

296.016275.163(812.973)

6.129.217(253.150)3.548.032

TOTALCOMPREHENSIVEINCOME

8.661.49717.626.6019.407.710

NESTLEHELLASS.A.

CashFlowStatement

ForthefiscalyearendedDecember31

(AllamountsinEuro,unlessotherwisestated)

201220112010

Profitbeforetax26.712.46031.534.87430.158.527

Adjustments

Depreciationofproperty,plantandequipment16.489.2509.839.78510.826.452

Amortizationofintangibleassets4.152.9864.503.0354.440.567

5

Incomefromparticipations-(102.352)(3.167.971)

Lossondisposaloftangiblefixedassets157.48433.844830.550

Financingcost(net)14.332.96313.497.3118.737.495

Amortizationofinvestmentsubsidies(24.198)(24.198)(26.177)

Actuarialgains

Disposalofparticipations

(5.303.000)

5.087.628-

-

-

61.605.57359.282.29951.799.443

Workingcapitaladjustments:

Decrease/(increase)ininventories7.616.020(2.936.588)3.862.999

(Increase)/decreaseintradeandotherreceivables(2.111.467)(10.334.374)5.170.477

Increase/(decrease)intradeandotherpayables5.650.531(8.194.707)977.198

Increase/(decrease)inotherprovisions(15.760.180)3.429.53117.444.358

Paymentofretirementprogram--(1.051.000)

Increase/(decrease)inprovisionforemployeebenefits574.820563.35680.458

(4.030.276)(17.472.782)26.484.490

57.575.29741.809.51778.283.933

Interestpaid(14.336.483)(13.509.633)(8.748.212)

Incometaxespaid(6.638.692)(26.425.248)(29.855.776)

Netcashgeneratedfromoperatingactivities36.600.1221.874.63639.679.945

Cashflowsfrominvestingactivities

AcquisitionofPfizerinfantnutritionbranch(3.135.675)-

-

Increaseinsharecapitalofaffiliate

Purchaseoftangiblefixedassetsandintangibleassets(9.650.553)

(1.785.000)

(10.047.759)

(30.000)

(12.449.661)

Proceedsfromsaleoftangiblefixedassets139.924323.47227.505

Interestreceived3.52012.32110.717

Dividendsreceived-102.3523.167.971

Netcashusedininvestingactivities(12.642.784)(11.394.614)(9.273.468)

Cashflowsfromfinancingactivities

Proceedsfromissueofcommonshares

Proceedsfrom/(repaymentsof)loans

59.340.000

(80.450.789)(23.752.278)

-

86.442.258

Dividendspaid-(20.000.000)(111.400.000)

Netcashusedinfinancingactivities(21.110.789)3.752.278(24.957.742)

Netincrease(decrease)incashandcash

equivalents

2.846.549(5.767.700)

5.448.735

Cashandcashequivalents,atthebeginningoftheyear2.993.7288.761.4283.312.693

Cashandcashequivalents,attheendoftheyear5.840.2772.993.7288.761.428

Instructions :

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