IBERSOL Annual Report and Consolidated Accounts 2017

ANNUAL REPORT 2017 Instatement of assets associated impairment losses are detailed as follows: Year 2016 Year 2017 Pizza Hut (1 unit) 192.921 Burguer King (1 unit) 1.791 Pans (2 units) 127.174 Pans (2 units) 446.783 Pasta Caffé (1 unit) 301.204 Pasta Caffe (1 units) 110.000 MiiT (1 unit) 119.873 O' Kilo (1 unit) 172.219 Multimarca (2 units) 676.834 Sol (1 unit) 278.798 1.696.804 730.792 36. GAINS (LOSSES) IN THE NET MONETARY POSITION Gains (losses) on the net monetary position, which derive from the subsidiaries in which the functional currency is a currency of a hyperinflationary economy (Ibersol Angola and HCI), are presented as follows: 36.1 Impact on the consolidated statement of comprehensive income: Dec. 2017 Restatement of costs and income 479.395 Restatement of costs and income 5.501.029 Restatement of costs and income 5.980.424 Of the value above taxes were recorded in the amount of 1.738.712 euros recognized in the item income tax The restatement of non-monetary items in the consolidated statement of comprehensive income is presented as follows: Dec. 2017 Tangible Fixed Assets (Note 8) 5.403.450 Intangible Assets (Note 9) 368.523 Stocks 25.540 Other reserves and retained earnings -296.484 5.501.029 277