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)
3
ÍNDICE DE LAS CUENTAS ANUALES DE IBERPAPEL GESTIÓN, S.A.
BALANCE ........................................................................................................................................................................................ 4
CUENTA DE PÉRDIDAS Y GANANCIAS ........................................................................................................................................ 6
ESTADO DE CAMBIOS EN EL PATRIMONIO NETO .................................................................................................................... 7
ESTADO DE FLUJOS DE EFECTIVO .............................................................................................................................................. 10
Información general .......................................................................................................................................................... 11
Bases de presentación ...................................................................................................................................................... 11
Criterios contables ............................................................................................................................................................ 12
3.1. Inmovilizado intangible...................................................................................................................................... 12
3.2. Inmovilizado material ......................................................................................................................................... 13
3.3. Pérdidas por deterioro del valor de los activos no financieros ..................................................................... 14
3.4. Activos financieros ............................................................................................................................................. 14
3.5. Patrimonio neto ................................................................................................................................................. 15
3.6. Pasivos financieros ............................................................................................................................................. 15
3.7. Impuestos corrientes y diferidos ...................................................................................................................... 16
3.8. Prestaciones a los empleados ........................................................................................................................... 16
3.9. Provisiones y pasivos contingentes .................................................................................................................. 17
3.10. Reconocimiento de ingresos ............................................................................................................................. 17
3.11. Arrendamientos .................................................................................................................................................. 18
3.12. Transacciones en moneda extranjera .............................................................................................................. 18
3.13. Transacciones entre partes vinculadas ............................................................................................................ 19
Gestión del riesgo financiero ........................................................................................................................................... 19
Inmovilizado intangible ..................................................................................................................................................... 22
Inmovilizado material ........................................................................................................................................................ 23
Análisis de instrumentos financieros .............................................................................................................................. 25
Participaciones en empresas del grupo, multigrupo y asociadas ................................................................................ 27
Efectivo y otros activos líquidos equivalentes ............................................................................................................... 29
Capital y prima de emisión ............................................................................................................................................... 30
Reservas y resultados de ejercicios anteriores............................................................................................................... 31
Resultado del ejercicio ...................................................................................................................................................... 32
Débitos y partidas a pagar ................................................................................................................................................ 33
Ingresos y gastos ............................................................................................................................................................... 34
Impuesto sobre beneficios y situación fiscal .................................................................................................................. 36
Flujos de efectivo de las actividades de explotación..................................................................................................... 38
Flujos de efectivo de las actividades de inversión ......................................................................................................... 38
Flujos de efectivo de las actividades de financiación .................................................................................................... 39
Compromisos ..................................................................................................................................................................... 39
Contingencias .................................................................................................................................................................... 39
Retribución al Consejo de Administración y alta dirección ........................................................................................... 39
Otras operaciones con partes vinculadas ....................................................................................................................... 41
Honorarios de auditores de cuentas ............................................................................................................................... 42
Acontecimientos significativos posteriores al cierre ..................................................................................................... 43
INFORME DE GESTION .................................................................................................................................................................. 1