Cash flow statement

IFRS Cash flow statement

(€ Mn)

unaudited

 

Jan 01 – Dec 31, 2007

 

 

 

Jan 01 – Dec 31,
2006

 

 

 

 

 

 

 

OPERATING ACTIVITIES

 

 

 

 

 

Net profit before tax

 

1,646.7

 

 

1,719.1

 

Adjustments for :

 

 

 

 

 

 

Valuation result

(1,300.1)

 

 

(1,307.3)

 

Net result on disposal of investment properties and pipeline

(11.9)

 

 

(27.1)

 

Net interest expenses

139.5

 

 

132.6

 

Movement in trade and other receivables

(211.2)

 

 

32.9

 

Movement in trade and other payables

(23.5)

 

 

(57.1)

 

Movement in derivative financial instruments

(12.4)

 

 

9.4

 

Increase in provisions and employee benefits

30.1

 

 

(2.2)

 

Movement in deferred income tax

8.2

 

 

0.1

 

Other adjustments

2.2

 

 

5.9

 

 

 

(1,379.1)

 

 

(1,212.8)

Cash generated from operations

 

267.6

 

 

506.3

 

 

 

 

 

 

Interest paid

(162.9)

 

 

(137.1)

 

Interest received

15.6

 

 

3.1

 

Current income taxes paid

(12.3)

 

 

(9.3)

 

 

 

(159.6)

 

 

(143.3)

Cash flow from operating activities

 

108.0

 

 

363.0

 

 

 

 

 

 

INVESTING ACTIVITIES

 

 

 

 

 

 

Divestments in investment property and pipeline

140.9

 

 

265.5

 

Investments in property and pipeline

(195.3)

 

 

(115.0)

 

Cost capitalized on investment property and renovation projects

(185.2)

 

 

(156.6)

 

Capital expenditure on pipeline projects

(55.1)

 

 

(64.2)

 

Other divestments/(investments)

1.4

 

 

(10.1)

 

Cash flow from investing activities

 

(293.3)

 

 

(80.4)

 

 

 

 

 

 

FINANCING ACTIVITIES

 

 

 

 

 

Proceeds from bonds and interest-bearing loans and other borrowings

845.6

 

 

856.5

 

Repayment of bonds and interest-bearing loans and other borrowings

(368.8)

 

 

(879.1)

 

Dividends paid

(209.8)

 

 

(317.3)

 

 

Cash flow from financing activities

 

 

267.0

 

 

(339.9)

 

 

 

 

 

 

Net increase/(decrease) in cash and banks

 

81.7

 

 

(57.3)

 

 

 

 

 

 

Cash at bank at January 1

 

14.5

 

 

71.7

Effect of exchange rate fluctuations on cash held

 

2.5

 

 

0.1

Cash at bank at December 31

 

98.7

 

 

14.5

 

 

NEW IFRS ACCOUNTING PRINCIPLES

Until 2004, Rodamco Europe NV (‘Rodamco Europe’) has prepared its financial statements in accordance with Generally Accepted Accounting Principles in the Netherlands (Dutch GAAP). As from January 1, 2005, Rodamco Europe prepares its financial information (including comparative figures 2004) in accordance with International Financial Reporting Standards (IFRS). The 2005 figures including comparative figures 2004 are prepared on the basis of IFRS. For the main impact of the transition from Rodamco Europe’s previous accounting standards (Dutch GAAP) to IFRS, we refer to the separate document “IFRS@work”, of which the latest version is available on the website of Rodamco Europe (r).