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Notas explicativas
(a)
Hasta el 31 de diciembre de 2013 bajo COLGAAP, los resultados del ejercicio de subsidiarias en el exterior se convertan a la
cambio promedio acumulada del perodo; a partir de la implementacin de estndares internacionales, la Compaa ha mo
polticas contables para convertir los resultados del perodo de compaas en el exterior a la tasa de cambio promedio men
cambio en el procedimiento de conversin gener un impacto en la utilidad neta de 2014 de $(7.424) detallado as: Ingreso
operacionales $ 57.931, Costo de ventas $(45.698), Gastos de administracin ventas y produccin $(16.008), Correccin m
$(3.649).
(b)
De acuerdo con las definiciones de ingresos de la NIC 18, se reclasifican como menor valor de los ingresos operacionales $4
correspondiente a descuentos y rebajas otorgadas a clientes y distribuidores, y costos de exportacin reembolsables que ba
se reconocan como gastos de ventas.
(c)
Mayor valor de las depreciaciones por $12.713 producto del incremento en el valor en libros por la opcin de costo atribuid
el balance de apertura en el cual se incorporaron las valorizaciones. (Principalmente costo de ventas $12.713, gastos de adm
$2.386
Durantey elgastos de de
perodo ventas $2.037)se genera un menor gasto por $78.657 debido a la no amortizacin de los crditos mercan
transicin,
(d) NIIF.
(e) Aplicacin del mtodo de participacin patrimonial en los resultados del trimestre de compaas asociadas (principalmente
Colombia y Dan Kaffe Malaysia)
(f) Se reconoce en la fecha del decreto de dividendos, el valor total del dividendo de las inversiones de portafolio (Sura y Argos
COLGAAP se reconocan a lo largo del ao segn la fecha de pago.
(g)
Como parte de los cambios en la presentacin de estados financieros bajo NIIF, se separan de los otros ingresos y egresos n
operacionales en COLGAAP la ganancia o prdida en la correccin monetaria neta por $9.122 para 2014. Adems, se recon
NIIF como otros ingresos y egresos operacionales el resultado de la venta y baja de propiedades, planta y equipo y las dona
generando una prdida por $5.683, y se presenta por separado los resultados de operaciones discontinuadas que bajo COLG
registraban otros ingresos y gastos por $11.001.
(h) Se realiza el clculo del impuesto diferido bajo la metodologa de NIIF, este clculo est impactado por todos los dems ajus
realizados en el proceso de transicin
Diciembre 2014 Notas
NIIF
6,481,813 (a) (b)
-3,618,717 (a) (c)
2,863,096
-328,368 (a) (c)
-1,709,315 (a) (b) (c) (d)
-135,091 (a) (c)
11,406
-25,625
676,103
11,872
-170,648
18,479
-12,771 (a)
3,222 (e)
43,395 (f)
7,025 (g)
576,677
-148,857
173,710 (h)
601,530
-12,014
589,516
-2,290
587,226
Explanatory Notes
(a)
Until December 31, 2013, under COLGAAP, the results of operations of subsidiaries abroad were converted at the accumula
average exchange rate for the period; from the implementation of the International Standards, the Company implemented
accounting policy for translating the results of the period, of foreign companies, to the monthly average of the exchange rat
This change in the translation process generated an impact on net income for 2014 in the amount of $(7.424) detailled as
follow: operating income $ 57.931, cost of sales $(45.698), Administrative, sales and productions expenses $(16.008), Mon
corrections (3.649).
(b)
In accordance with the definitions of income under IAS 18, these amounts were reclassified to a lower value of operating
income in the amount of $42.570 for the year 2014, corresponding to discounts and rebates granted to customers, distribu
and export costs, which under COLGAAP, were recognized under sales expenses.
(c)
Higher depreciations in the amount of $12.713, product of deemed cost option used in the opening balance sheet in which
valuations were incorporated. (Mainly Cost of sales $12.713, administrative expenses $2.386 y sales expenses $2.037)
(d) During the transition period, a reduction in expenditure was generated in the amount of $78.657, due to the non-amortizati
of goodwill under IFRS.
(e) Application of the equity method in the quarterly profit and loss of associated companies (Mainly Bimbo de Colombia and D
Kaffe Malaysia)
(f)
The total dividend value of portfolio investments (Sura and Argos) is recognized on the date of declaration of dividends, wh
were recognized under COLGAAP throughout the year according to the date of payment.
(g)
As part of the changes in the presentation of the financial statements under IFRS, gains or losses in net monetary correction
the amount of $9.122 are separated from other non-operating income and expenses under COLGAAP for 2014. In addition
under IFRS, results from the sale and write-down of property, plant and equipment and donations, are recognized as other
operating income and expenses, generating a loss of $5.683. The results of discontinued operations that under COLGAAP w
registered as other income and expenses are presented separately in the amount of $11.001.
(h) The calculation of deferred taxes under IFRS methodology is performed; this calculation is impacted by all other adjustment
made in the transition process.
December 2014 Notes
IFRS
6,481,813 (a) (b)
-3,618,717 (a) (c)
2,863,096
-328,368 (a) (c)
-1,709,315 (a) (b) (c) (d)
-135,091 (a) (c)
11,406
-25,625
676,103
11,872
-170,648
18,479
-12,771 (a)
3,222 (e)
43,395 (f)
7,025 (g)
576,677
-148,857
173,710 (h)
601,530
-12,014
589,516
-2,290
587,226