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PROPUESTAS DE MEJORA

EUR '000 31/12/2013 31/12/2012

A. Non-current assets I. Tangible fixed assets

1. Land, land rights and buildings

including buildings on third-party land 8,554 8,672

2. Deposits paid and facilities under construction 1,584 397

10,138 9,069

II. Financial assets

1. Interests in affiliated companies 26,495 26,274

2. Loans to affiliated companies 601 1,175

27,096 27,449

37,234 36,518 B. Current assets

I. Receivables and other assets

1. Receivables from affiliated companies 7,730 8,227

2. Other assets 242 292

7,972 8,519

II. Securities

Other securities 153 157

153 157

III. Cash and cash equivalents, central bank balances,

bank balances and cheques 8,012 2,252

16,137 10,928

C. Prepaid expenses 62 11

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Annual Financial Statement of init AG »

Income Statement Balance Sheet Liabilities EUR '000 31/12/2013 31/12/2012 A. Shareholders' equity I. Subscribed capital 10,040 10,040 ./. Treasury shares -40 -55 10,000 9,985

II. Additional paid-in capital 10,860 10,489

III. Surplus reserve

Other surplus reserve 644 772

IV. Balance sheet profit 19,374 16,617

40,878 37,863 B. Provisions

1. Provisions for pensions and similar obligations 134 125

2. Tax provisions 285 2,960

3. Other provisions 1,095 1,150

1,514 4,235 C. Liabilities

1. Bank loans 10,268 3,998

2. Trade accounts payable 33 128

3. Liabilities to affiliated companies 126 530

4. Other liabilities 614 703

thereof taxes EUR 40k (2012: EUR 277k) thereof for social security EUR 0k (2012: EUR 0k)

11,041 5,359

at equity method

The at equity method is an accounting technique for investments generally used when the inves- tor in a corporation is able to exert significant influence over the operation and policies of the corporation (associated company). When using this method, the book value of the investment re- flects the share of the company’s increase/loss in retained earnings.

Buy America Act

A United States law that states that no funds may be used in an FTA (Federal Transit Administration) funded project unless all iron, steel, and manufac- tured products used in the project are produced in the United States. However, there are several waivers that apply to these general provisions. This is relevant for init because the vast majority of public transit infrastructure projects in the US are financed by FTA funding.

Calypso

is an international electronic ticketing standard for microprocessor contactless smart cards. It en- sures multi-sources of compatible products and allows for interoperability between several trans- port operators in the same area. It is common in France and further European countries.

Clearing

Calculation and allocation of fares between diffe- rent operators using common tickets like usual e. g. in transport networks.

Consolidated group

The consolidated group refers to the totality of all companies included in the consolidated financial statements.

COPILOTpc 2

An on-board computer based on the Windows® XP Embedded operating system. As a stan dard IT plat- form in the vehicle, it handles classic on-board computer functions. The interfaces also allow large data volumes to be sent quickly and securely from and to third-party systems. This innovative concept was developed by init specifically for use in the vehicle. It primarily provides transport com- panies with flexibility and a secure investment, while its modular concept means the system can be extended at any time.

EBIT

The EBIT indicates the Earnings Before Interest and Taxes.

E-ticketing/Electronic fare management

The e-ticket (electronic ticket) is a variant of elec- tronic fare management. The ticket is stored in an encrypted format as a data record on a chip card. Using a contactless check-in/check-out system, this allows passengers to scan their chip card at the indicated point of the card reader when get- ting on or off the bus.

EVENDpc

The EVENDpc is a ticket printer with on-board computer function based on the Windows® XP Embedded operating system. It combines key on-board compu ter functions such as announce- ments and GSM communication in a single device and facilitates all forms of e-ticketing.

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Service »

Glossary Financial calender Imprint

German Corporate Governance Code

The German Corporate Gover nance Code is a body of rules and standards for listed companies. Set up by a government commission of the German Ministry of Justice, its aim is to promote the prin- ciples of good and responsible corporate gover- nance. The Code aims to make the rules and regu- lations for the management and super vision of companies in Germany transparent for both na- tional and international investors.

IAS – International Accounting Standards

The IAS are international accoun ting standards that require transparent and comparable informa- tion in financial statements.

IFRS – International Financial Reporting Standards

IFRS are international accounting standards used beyond the European Union, which ensure com- parable accounting and disclosure worldwide. The key objective of accounting is to provide decision- oriented information for a wide range of persons interested in the annual financial statements of a company, primarily for investors.

ITCS – Intermodal Transport Control System (also known as CAD/AVL)

The ITCS is a computer-aided, modular informa- tion and control instrument. It is the control centre of the transport company. The dispatcher monitors all operations at a glance at his workstation to al- low prompt intervention in case of disruptions.

PoC – Percentage of Completion

PoC is a method of reporting income from long- term contracts based on the percentage of a con- tract completed during the reporting period.

TETRA

(Terrestrial trunked radio) is a standard for digital trunked radio. It allows for a high-performance, fail-safe speech- and radio communication.

VDV core application

A standard defined by the Asso ciation of German Transport Companies (VDV) for all types of elec- tronic tickets in Germany. Its aim in the long run is to ensure that passengers throughout Germany are able to use all electronic fare management systems with a single medium (e. g. smart card).

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