罗氏Roche Holdings（RHHBY）2014年年度报告「OTC」.pdf

1、 1 Roche Holdings,Inc.Annual Report 2014 1 Roche Holdings,Inc.Consolidated Financial Statements Contents Management Report 2 Review for the year ended December 31,2014 2 Principal risks and uncertainties 5 Responsibility statement 6 Consolidated Financial Statements 7 Consolidated income statement f

2、or the year ended December 31,2014 7 Consolidated income statement for the year ended December 31,2013 7 Consolidated statement of comprehensive income 8 Consolidated balance sheet 9 Consolidated statement of cash flows 10 Consolidated statement of changes in equity 11 Notes to the Consolidated Fina

3、ncial Statements 12 1.General accounting principles 12 2.Operating segment information 14 3.Net financial expense 16 4.Income taxes 17 5.Business combinations 19 6.Restructuring plans 23 7.Property,plant and equipment 26 8.Goodwill 28 9.Intangible assets 30 10.Inventories 33 11.Accounts receivable 3

4、3 12.Marketable securities 33 13.Cash and cash equivalents 33 14.Other non-current assets 34 15.Other current assets 34 16.Accounts payable 35 17.Other non-current liabilities 35 18.Other current liabilities 35 19.Provisions and contingent liabilities 36 20.Debt 40 21.Equity attributable to RHI shar

5、eholder 47 22.Employee benefits 49 23.Pensions and other post-employment benefits 49 24.Equity compensation plans 55 25.Statement of cash flows 58 26.Risk management 59 27.Related parties 66 28.Subsidiaries and associates 69 29.Significant accounting policies 71 Report of the RHI Group Auditors 78 2

6、 Roche Holdings,Inc.-Annual Report 2014 Consolidated Financial Statements Management Report 1.Review for the year ended December 31,2014 Principal activities Roche Holdings,Inc.(RHI)is the holding company for the Roche Groups operations in the United States of America and performs financing activiti