Page 91 - KELAG Annual Report 2019
P. 91

The consolidated financial statements of KELAG were prepared in accordance with International
           Financial Reporting Standards (IFRSs) as adopted by the European Union and take the additional
           requirements in Sec. 245a UGB into account.

           The  separate  financial  statements  of  the  fully  consolidated  companies  included  in  the
           consolidated financial statements were prepared on the basis of uniform accounting policies. The
           reporting date of all fully consolidated subsidiaries and entities accounted for using the equity
           method is 31 December 2019.

           Apart from the notes to the financial statements – which are generally prepared in millions of euro
           (EUR m) – these consolidated financial statements are prepared in thousands of euro (EUR k).
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