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Source: Annual report, chapter Financial statements, page 28
The table below shows the consolidated balance sheet of 31 May 2011.
Source: Annual report, chapter Financial statements, page 29
The table below shows consolidated profit and loss account for the period 1 June 2010 to 31 May 2011.
Source: Annual report, chapter Financial statements, page 30
The table below shows consolidated cash flow statement for the period 1 June 2010 to 31 May 2011.
Source: Annual report, chapter Financial statements, page 31
The activities of Deloitte Holding B.V, with its registered office in Rotterdam, and the companies in its group consist mainly of Audit, Tax, Financial Advisory Services and Consulting, as well other forms of professional financial services.
Source: Annual report, chapter Financial statements, page 32
The consolidated financial statements have been prepared in accordance with the requirements of Title 9, Book 2 of the Netherlands Civil Code.
Source: Annual report, chapter Financial statements, page 32
The Dutch Standards Accounting Board has changed the requirements of Standard 271 with respect to the accounting for post retirement benefits.
Source: Annual report, chapter Financial statements, page 33
The functional currency of the company and its group companies is the euro.
Source: Annual report, chapter Financial statements, page 33
Intangible fixed assetsGoodwill paid for companies acquired from third parties is included under intangible fixed assets.
Source: Annual report, chapter Financial statements, page 34
Concept of profit and taxationUnder the General Terms and Conditions of Deloitte, the Rules on Financial Relationships and the Associate Agreements, the fees paid to shareholders for services rendered are equal to the net profit of Deloitte Holding B.
Source: Annual report, chapter Financial statements, page 34
The cash flow statement is prepared using the direct method.