Kelompok 5:

Fersy - 200950236
Yeni. Wibowo - 200950364
Regina Pangestu - 200950054
Azerina Priskila - 200950014

Illustrative Example for Property,Plant, and Equipment

Superconductors SA
Notes to the Consolidated Balance Sheets
December 31,2009

2008
(in thousands of euros)
Gross value at January 1, 2008
Additions
Disposal
Translation adjustment
Gross value at December 31, 2008
Accumulated depreciation at December 31, 2008
Net value at December 31,2008

2009
(in thousand of euros)
Gross value at January 1, 2009
Additions
Disposal
Translation adjustment
Gross value at December 31, 2009
Accumulated depreciation at December 31, 2009
Net value at December 31,2009

Land
and buildings
9,796
42

9,838
-7,338
2,500

9,838
4

9,842
-7,419
2,423

Fixtures
and fittings
8,110
282
-41
205
8,556
-3,837
4,719

8,146
98
-116
-158
7,970
-4,186
3,784

Change in Depreciation
2008
(in thousands of euros)

Land
and buildings

Fixtures
and fittings

Accumulated depreciation at January 1, 2008

Additional depreciation
Disposal of assets
Translation adjustments
Accumulated depreciation at December 31, 2008

-7,263
-75
---7,338

-3,321
-498
69
-87
-3,837

2009
(in thousands of euros)
Accumulated depreciation at January 1, 2009
Additional depreciation
Disposal of assets
Translation adjustments
Accumulated depreciation at December 31, 2009

-7,338
-81
---7,419

-3,837
-537
74
114
-4,186

Illustrative Example for Itangible Assets

Superconductors SA
Notes to the Consolidated Balance Sheets
December 31,2009

2008
(in thousands of euros)
Gross value at January 1, 2008
External purchases
Internal development costs
Write-offs and disposals
Transfers
Translation adjustments
Gross value at December 31, 2008
Amortization at December 31,2008
Net carying value at December 31,2008

2009

Management
information
software
8,555
845
381
0
94
-38
9,837
-6,913
2,924

Patents
and
trademarks
1,703
177
0
0
0
0
1,880
-1,523
357

(in thousands of euros)

Gross value at January 1, 2009
External purchases
Internal development costs
Write-offs and disposals
Transfers
Translation adjustments
Gross value at December 31, 2009
Amortization at December 31,2009
Net carying value at December 31,2009

9,837
1,061
404
-17
-15
-54
11,216
-8,367
2,849

1,880
137
0
0
0
0
2,017
-1,659
358

2008
(in thousands of euros)
Amortization at January 1, 2008
Amortization charges
Disposal of assets
Translation adjustments
Amortization at December 31,2008

Management
information
software
-5522
-1490
63
36
-6913

Patents
and
trademarks
-1407
-116
0
0
-1523

2009
(in thousands of euros)
Amortization at January 1, 2009
Amortization charges
Disposal of assets
Translation adjustments
Amortization at December 31, 2009

0
-1574
97
23
-1454

0
-136
0
0
-136

Change in Accumulated Amortization

ets

Equipment
and other
20,691
1,409
-858
-1,223
20,019
-17,248
2,771

20,019
1,577
-832
-858
19,906
-17,428
2,478

Equipment
and other

Total
38,597
1,733
-899
-1,018
38,413
-28,423
9,990

38,003
1,679
-948
-1,016
37,718
-29,033
8,685

Total

-17,031
-1,488
723
548
-17,248

-27,615
-2,061
792
461
-28,423

-17,248
-1,646
778
688
-17,428

-28,423
-2,264
852
802
-29,033

ets

Other
intagible
assets
5,232
0
0
-12
-94
-12
5,114
-4,422
692

Total
15,490
1,022
381
-12
0
-50
16,831
-12,858
3,973

5,114
42
0
0
15
-4
5,167
-5,018
149

Other
intagible
assets
-3976
-446
0
0
-4422

0
-596
0
0
-596

16,831
1,240
404
-17
0
-58
18,400
-15,044
3,356

Total
-10905
-2052
63
36
-12858

0
-2306
97
23
-2186