EANS News: CURANUM AG / - FOCUS Online

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EANS News: CURANUM AG /
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�� Corporate News � � submitted by euro adhoc. F� � r is the contents of the
�� Issuer / donor reporting responsibility.
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�
Publications according to � 37q para 2 sentence 1 WpHG
�
The Bundesanstalt f�r Finanzdienstleistungsaufsicht (BaFin) has noted
that the consolidated financial statements of CURANUM AG, M� � nchen, at the closing date
31.12.2005 is faulty:
�
� 1. The CURANUM AG in the consolidated financial statements as at 31.12.2005 the balance sheet position
���� Fts business or goodwill of EUR 716 is too high expelled. The business-fts
���� Goodwill h� � tte gema � AY IFRS 3.51 (a) in this H� � he not reported
���� d� � rfen be, because the acquisition of a business by ftsbetriebes
���� CURANUM GmbH no business combination within the meaning of this
���� Standards existed.
�
� 2. The company has liabilities from interest rate swaps are not passivated. After
���� IAS 39.14 in conjunction with IAS 39.47 (a) h� � tten these liabilities
���� income in H� � he in the fair value of EUR 1,363
���� be expelled m� � ssen.
�
� 3. The following details are for Konzernahnhang � lschlich not been made:
�
����� a) There was no indication that the business ftsanteil the elderly and nursing home
�������� Sieglar GmbH from CURANUM Betriebs GmbH at a price of EUR 25 of the
�������� AVG Altenheim rental business ftsf� � hrung GmbH was sold.
�
�������� According to IAS 24.17 h� � tte this Business be m� � ssen, because it
�������� If the AVG Altenheim rental business ftsf� � hrung GmbH to the
�������� CURANUM AG allied companies. Gema � AY IAS 24.1, it is
�������� Objective of IAS 24 to ensure that the Abschl� a � sse
�������� Undertaking the necessary information to focus on the
�������� Possibility to judge that the Verma � worth, financial position and results
�������� an undertaking by the existence of related parties and
�������� by Business ftsvorf� � lle these can be influenced. Only with
�������� Knowledge of the failure to indicate it is possible, in the Annex
�������� described acquisition of the stake in Sieglar GmbH (TEUR 2,003) by
�������� the CURANUM Betriebs GmbH from AVG Altenheim Rent
�������� Business ftsf� � hrung GmbH on the same day in this sense would be rdigen �
�������� able.
�
����� b) The CURANUM AG has about a loan in H� � he of TEUR 3,868, which is a
�������� Board member in 2005 Gewa � HRT has not been reported. This is
�������� a Verstoß against IAS 24.17 in conjunction with IAS 24.18 (f) before the
�������� Specification requirement of business ften with members of the management
�������� � sselpositionen temples of the company standardized.
�
����� c) The fair values of r for each class of financial
�������� Verma � assets and financial liabilities are not given
�������� been. IAS 32.86 (as amended on 29.12.2004), however this information,
�������� to facilitate comparison with the corresponding amounts in the balance sheet
�������� is possible.
�
����� d) The accounting and valuation methods of two in the consolidated balance sheet
�������� reported holdings are displayed incorrectly. According to IAS 32.60
�������� (b) (as amended on 29.12.2004), the applied approach and
�������� Assessment methods for r each class of financial assets Verma �
�������� present.
�
����� e) There is a lack of information necessary to Erla � Uter made of
�������� Impairment of fts business or goodwill. There is a
�������� Verstoß against IAS 36,134 (d) (i) and (ii) provides a description of
�������� This information is required.
�
����� f) It is missing the amount of unused tax losses. This
�������� � Ayt strengthen against IAS 12.81 (e).
�
����� g) The amounts in the profit and loss account recorded deferred
�������� Taxes were not provided in the form of broken. This is
�������� a Verstoß against IAS 12.81 (g) (ii), which was an indication of that amount
�������� Beza � resembled any kind of temporary differences Calls � rer.
�
�
End of message euro adhoc
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(END) Dow Jones Newswires
June 22, 2009 04:34 ET (08:34 GMT)



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