Ritchie Bros. Auctioneers
Annual Report 2014

Plain-text annual report

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id WZ Xdbea^ZY l^i]* ^cXajY^c\ i]Z VW^a^in id jchjWhXg^WZ ZVh^an [gdb hjWhZfjZci bZhhV\Zh, ?=OH ^c ^ih XjggZci [dgb bVn ^bedhZ VYY^i^dcVa Xdhih VcY egdXZhhZh l^i] gZheZXi id Xdbbjc^XVi^c\ l^i] Zm^hi^c\ VcY egdheZXi^kZ XjhidbZgh VcY bVn a^b^i Xgdhh+hZaa^c\ deedgijc^i^Zh [dg V[[^a^ViZY XdbeVc^Zh* YZeZcY^c\ dc l]Zi]Zg i]Z Veegdeg^ViZ XdchZcih ]VkZ WZZc dWiV^cZY, E[ lZ [V^a id Xdbean l^i] ?=OH* lZ bVn ^cXjg VYb^c^higVi^kZ eZcVai^Zh VcY WZXdbZ hjW_ZXi id eg^kViZ g^\]ih d[ VXi^dc, WR Consolidated Financial Statements of RITCHIE BROS. AUCTIONEERS INCORPORATED Years ended December 31, 2014 and 2013 WS /2*+4+2*+27 ’8*/7356O 5+4357 3, 5+-/67+5+* PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders of Ritchie Bros. Auctioneers Incorporated We have audited the accompanying consolidated financial statements of Ritchie Bros. Auctioneers Incorporated, which comprise the consolidated balance sheets at December 31, 2014 and 2013, and the consolidated income statements, and the consolidated statements of comprehensive income, changes in equity and cash flows for the years then ended December 31, 2014 and 2013, and a summary of significant accounting policies and other explanatory information. 1HGKHED?D?; 7GDH) 6J8I?DC;;GH ?C8DGEDG6I;9 ?dchda^YViZY EcXdbZ OiViZbZcih ’AmegZhhZY ^c i]djhVcYh d[ Qc^iZY OiViZh YdaaVgh* ZmXZei h]VgZ VcY eZg h]VgZ Vbdjcih( UZVg ZcYZY @ZXZbWZg 1/* NZkZcjZh ’cdiZ 3( @^gZXi ZmeZchZh ’cdiZ 4( OZaa^c\* \ZcZgVa VcY VYb^c^higVi^kZ ZmeZchZh ’cdiZ 4( AVgc^c\h [gdb deZgVi^dch Ki]Zg ^cXdbZ ’ZmeZchZ(8 BdgZ^\c ZmX]Vc\Z \V^c CV^c dc Y^hedh^i^dc d[ egdeZgin* eaVci VcY Zfj^ebZci EbeV^gbZci adhh ’cdiZ 5( Ki]Zg B^cVcXZ ^cXdbZ ’Xdhih( ’cdiZ 6(8 B^cVcXZ ^cXdbZ B^cVcXZ Xdhih AVgc^c\h WZ[dgZ ^cXdbZ iVmZh EcXdbZ iVm ZmeZchZ ’cdiZ 7(8 ?jggZci @Z[ZggZY JZi ZVgc^c\h JZi ZVgc^c\h Viig^WjiVWaZ id8 Afj^in ]daYZgh d[ i]Z eVgZci Jdc+Xdcigdaa^c\ ^ciZgZhi JZi ZVgc^c\h eZg h]VgZ Viig^WjiVWaZ id Zfj^in ]daYZgh d[ i]Z eVgZci ’cdiZ /.(8 >Vh^X @^ajiZY SZ^\]iZY VkZgV\Z cjbWZg d[ h]VgZh djihiVcY^c\8 >Vh^X @^ajiZY # # # # # # UZVg ZcYZY @ZXZbWZg 1/* # 0./2 26/*.75 35*662 201*0/1 070*534 /1.*235 0*.20 1*3/0 ’6*.62( 2*/44 /*414 0*000 ’3*055( ’1*.33( 0./1 245*2.1 32*..6 2/1*173 065*./4 /04*157 06 /.*330 + 0*300 /1*/.0 0*5.6 ’5*212( ’2*504( /07*.16 /12*533 11*063 0*46/ 13*744 71*.50 7/*27. /*360 71*.50 .,63 .,63 # # # # # 14*67. 1*017 2.*/07 72*404 71*603 6./ 72*404 .,66 .,66 /.5*046*203 /.5*44.*.0. /.4*546*634 /.5*.26*610 OZZ VXXdbeVcn^c\ cdiZh id Xdchda^YViZY [^cVcX^Va hiViZbZcih, P]ZhZ Xdchda^YViZY [^cVcX^Va hiViZbZcih lZgZ Vji]dg^oZY [dg ^hhjZ Wn i]Z >dVgY d[ @^gZXidgh dc BZWgjVgn 03* 0./3, NdWZgi C, Aaidc @^gZXidg NVk^X]VcYgV G, OVa^\gVb ?]^Z[ AmZXji^kZ K[[^XZg WX G?I8>?; 7GDH) 6J8I?DC;;GH ?C8DGEDG6I;9 ?dchda^YViZY OiViZbZcih d[ ?dbegZ]Zch^kZ EcXdbZ ’AmegZhhZY ^c i]djhVcYh d[ Qc^iZY OiViZh YdaaVgh* ZmXZei h]VgZ VcY eZg h]VgZ Vbdjcih( UZVg ZcYZY @ZXZbWZg 1/* 0./2 0./1 JZi ZVgc^c\h Ki]Zg XdbegZ]Zch^kZ adhh8 <\MU \PI\ UIa JM ZMKTI[[QNQML []J[MY]MV\Ta \W VM\ MIZVQVO[2 BdgZ^\c XjggZcXn igVchaVi^dc VY_jhibZci PdiVa XdbegZ]Zch^kZ ^cXdbZ PdiVa XdbegZ]Zch^kZ ^cXdbZ Viig^WjiVWaZ id8 Afj^in ]daYZgh d[ i]Z eVgZci Jdc+Xdcigdaa^c\ ^ciZgZhi # # # 71*.50 # 72*404 ’13*574( ’/1*220( 35*054 # 6/*/62 33*6.2 /*250 35*054 # 6.*161 6./ 6/*/62 OZZ VXXdbeVcn^c\ cdiZh id Xdchda^YViZY [^cVcX^Va hiViZbZcih, WY G?I8>?; 7GDH) 6J8I?DC;;GH ?C8DGEDG6I;9 ?dchda^YViZY >VaVcXZ O]ZZih ’AmegZhhZY ^c i]djhVcYh d[ Qc^iZY OiViZh YdaaVgh( 6‘‘Ra‘ ?jggZci VhhZih8 ?Vh] VcY XVh] Zfj^kVaZcih PgVYZ VcY di]Zg gZXZ^kVWaZh ’cdiZ /1( EckZcidgn ’cdiZ /2( =YkVcXZh V\V^chi VjXi^dc XdcigVXih ’cdiZ /3( LgZeV^Y ZmeZchZh VcY YZedh^ih ’cdiZ /4( =hhZih ]ZaY [dg hVaZ ’cdiZ /5( EcXdbZ iVmZh gZXZ^kVWaZ LgdeZgin* eaVci VcY Zfj^ebZci ’cdiZ /6( EckZhibZci egdeZgin ’cdiZ /7( Ki]Zg cdc+XjggZci VhhZih EciVc\^WaZ VhhZih ’cdiZ 0.( CddYl^aa ’cdiZ 0/( @Z[ZggZY iVm VhhZih ’cdiZ 7( AVNOVYVaVR‘ N[Q ;^bVaf ?jggZci a^VW^a^i^Zh8 =jXi^dc egdXZZYh eVnVWaZ PgVYZ VcY di]Zg eVnVWaZh ’cdiZ 00( EcXdbZ iVmZh eVnVWaZ ?jggZci Wdggdl^c\h ’cdiZ 01( Jdc+XjggZci Wdggdl^c\h ’cdiZh 01( Ki]Zg cdc+XjggZci a^VW^a^i^Zh @Z[ZggZY iVm a^VW^a^i^Zh ’cdiZ 7( Afj^in8 O]VgZ XVe^iVa ’cdiZ 03( =YY^i^dcVa eV^Y+^c XVe^iVa NZiV^cZY ZVgc^c\h BdgZ^\c XjggZcXn igVchaVi^dc gZhZgkZ Afj^in Viig^WjiVWaZ id Zfj^in ]daYZgh d[ i]Z eVgZci Jdc+Xdcigdaa^c\ ^ciZgZhi ?dbb^ibZcih ’cdiZ 05( VcY Xdci^c\ZcX^Zh ’cdiZ 06( OZZ VXXdbeVcn^c\ cdiZh id Xdchda^YViZY [^cVcX^Va hiViZbZcih, @ZXZbWZg 1/* 0./2 @ZXZbWZg 1/* 0./1 011*.67 54*.40 20*53. 04*/6. //*365 /*446 1*015 172*351 355*152 1*105 6*3.3 23*3.2 60*132 /*031 /*//0*67. /.7*156 /04*516 /.*044 5*617 032*00/ //.*624 /1*06. 02*230 2.0*577 /2/*035 1/*242 361*737 ’26*373( 5.6*.63 0*..4 5/.*.7/ /*//0*67. # # # # 012*14/ 63*651 30*2/7 /0*0.1 6*2.3 0*617 0*057 176*157 41.*412 4*332 2*03. 15*4.5 61*175 /*252 /*/40*073 /03*636 /0.*054 5*6.4 12*17/ 066*11/ /25*012 6*/.1 02*.54 245*522 /04*13. 1.*/56 33.*176 ’/0*7.7( 472*./5 312 472*33/ /*/40*073 # # # # WZ a V i d P n i ^ j f A i h Z g Z i c E Z k g Z h Z N \ c ^ a a d g i c d ? c d ^ i V a h c V g P ^ Y Z c V i Z N ^ h \ c c g V A + c d J ^ c \ Z g d B n X c Z g g j ? c E + Y V L ^ a V i ^ e V ? a V c d ^ i ^ Y Y = i c j d b = a V i ^ e V ? 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