4
2.1.
Basis of Presentation of the Financial Statements
67
2.1.1 Standards and interpretations effective in this period
68
2.2. Information on 2013
69
2.3. Currency of Presentation
69
2.4. Responsibility for the Information, Estimates Made and Sources of Uncertainty
69
2.5. Consolidation Principles Applied
69
4.1.
Tangible Fixed Assets
73
4.2. Consolidation Goodwill
73
4.3. Intangible Assets
74
4.4. Impairment in the Value of Tangible and Intangible Assets Excluding Goodwill
74
4.5. Lease Rentals
74
4.6. Financial Instruments
75
4.6.1 Financial assets
75
4.6.2 Cash and cash equivalents
75
4.6.3 Financial liabilities
75
4.6.4 Equity instruments
76
4.7. Non-Current Assets and Associated Liabilities Held for Sale and Discontinued Operations
76
4.8. Investments in Associates
77
4.9. Foreign Currency Transactions and Balances
77
4.10. Classification of financial assets and debts into current and non-current
77
4.11. Income and Expenses
77
4.12. Official Subsidies
77
4.13. Corporate Income Tax
77
4.14. Obligations to Employees
78
4.15. Onerous Contracts
78
4.16. Share-Based Remuneration Schemes
78
4.17. Treasury Shares
78
4.18. Provisions
78
4.19. Termination Benefits
78
4.20. Business Combinations
78
4.21. Environmental Policy
79
4.22. Consolidated Cash Flow Statements
79
7.1.
Hotel Operating Rights
81
7.2. Concessions, Patents and Trademarks
81
7.3.
Software applications
81
INDEX
INDEX
