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Adopted changes in presentation
The following changes in presentation were
adopted in 2015:
Balance sheet line items were newly defined
in 2015 to increase the transparency level as
described below. The prior year figures were ad-
justed accordingly.
• Financial assets in current and non-current
assets are separated from other assets and are
disclosed as a separate line item.
• Post-employment benefit assets are separated
from other assets and are disclosed as a separate
line item.
• Current income tax receivables are separated
from other assets and are disclosed as a separate
line item.
• Advance payments to suppliers are included in
the current portion of other assets.
• Advance payments from customers are included
in the current portion of other liabilities.
CHF million
Reported Adjustment
Restated
Segment information BG Europe 2014
Net sales
807.7
–4.4
803.3
EBITDA
67.4
–7.7
59.7
EBIT
38.7
–7.0
31.7
Number of employees
3 858
–234
3 623
Bank debts in the amount of CHF 40.6 million
were reported as current borrowings as per
December 31, 2014. Until December 31, 2019,
the Group has the unconditional right to defer
settlement as the liability cannot be called by
the lender at any time without cause. Therefore,
bank debts in the amount of CHF 40.0 million
were disclosed as non-current borrowings at
December 31, 2015. The classification of the prior
year amount was adjusted accordingly.
Due to changes in the Group’s reporting
structure, a subsidiary that produces parts for
Autoneum’s manufacturing lines, which was
included in BG Europe, is now included in Corpo-
rate. The prior year figures were adjusted ac-
cordingly. The impact of this reclassification for
2015 is not materially different than for 2014.
The major changes in the segment reporting are
disclosed in the table below.
73
Autoneum
Financial Report 2015
Consolidated financial statements