Financial Statements Of Nestle

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2008 Financial Statements Consolidated Financial Statements of the Nestlé Group Financial Statements of Nestlé S.A. © 2009, Nestlé S.A., Cham and Vevey (Switzerland) Concept Nestlé S.A., Group Accounting & Reporting Design Nestec Ltd., SGDU, Corporate Identity & Design Printing Neidhart + Schön Group AG (Switzerland) Paper This report is printed on LuxoArt, a paper produced from well-managed forests and other controlled sources certified by the Forest Stewardship Council (FSC) Mixed Sources Product group from well-managed forests and other controlled sources www.fsc.org Cert no. SQS-COC-100141 © 1996 Forest Stewardship Council Consolidated Financial Statements of the Nestlé Group Principal exchange rates Consolidated income statement for the year ended 31 December 2008 Consolidated balance sheet as at 31 December 2008 Consolidated cash flow statement for the year ended 31 December 2008 Consolidated statement of recognised income and expense and changes in equity for the year ended 31 December 2008 Notes 1. Accounting policies 2. Modification of the scope of consolidation 3. Segmental information 4. Net other income/(expenses) 5. Net financing cost 6. Expenses by nature 7. Taxes 8. Associates 9. Earnings per share 10. Trade and other receivables 11. Derivative assets and liabilities 12. Inventories 13. Property, plant and equipment 2 3 4 6 14. Goodwill 15. Intangible assets 16. Employee benefits 17. Share-based payment 18. Provisions and contingencies 19. Financial assets and liabilities 20. Financial risks 21. Equity 22. Cash flow statement 23. Acquisition of businesses 24. Disposal of businesses 25. Lease commitments 26. Transactions with related parties 27. Joint ventures 28. Guarantees 29. Group risk management 30. Events after the balance sheet date 31. Group companies 32. Restatement of 2007 comparatives following first application of IFRIC 14
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