Registration Document 2005 - Total.com

7
Financial information
Historical financial information
Historical financial information
2005 and 2004 consolidated financial
statements (IFRS)
The consolidated financial statements of TOTAL S.A. and its
subsidiaries (the Group) for the years ended December 31, 2005
and December 31, 2004 were prepared in accordance with
International Financial Reporting Standards (IFRS) as adopted by
the European Union on December 31, 2005.
They appear in Appendix 1 to this Registration Document:
• Consolidated statement of income page 165
• Consolidated balance sheet page 166
• Consolidated statement of cash flows page 167
•
Consolidated statement of changes
in shareholders’ equity page 168
• Notes to the consolidated financial statements pages 169 to 230
2004 and 2003 consolidated financial
statements (French GAAP)
The consolidated financial statements of TOTAL S.A. and its
subsidiaries, prepared in accordance with French accounting
standards for the years ended December 31, 2004 and
December 31, 2003, are included in the TOTAL Registration
Document for the year 2004 and filed with the French Autorité des
marchés financiers on April 12, 2005 (pages 106 to 153).
They are incorporated by reference in this Registration Document.
148 TOTAL - Registration Document 2005
2004 Transition from French standards
to IFRS
The transition items are presented in note 32 to the consolidated
financial statements for the year 2005 (Appendix 1, pages 220
to 223).
These explanations are supplemented by a consolidated income
statement for the year 2004, as well as the opening consolidated
balance sheet (at January 1, 2004) and the closing consolidated
balance sheet (December 31, 2004) for the year 2004, presented
in accordance with IFRS as adopted by the European Union on
December 31, 2005 (pages 224 to 227).
Financial information
concerning TOTAL S.A.
Audit of the historical financial information
The consolidated financial statements for the fiscal year 2005 (IFRS)
which appear in Appendix 1 to this Registration Document
(pages 165 to 230) were certified by the Company’s auditors.
The auditors’ report on these consolidated financial statements is
provided in Appendix 1 (page 164).
The consolidated financial statements for the fiscal years 2003 and
2004 (French accounting standards) appearing on pages 107 to
153 of the Registration Document for the fiscal year 2004 and filed
with the Autorité des marchés financiers on April 12, 2005 were
Financial information concerning TOTAL S.A., the parent company
of the Group, appears in Appendix 3 (pages 246 to 250 and page
257) of this Registration Document. This financial information was
extracted from the TOTAL S.A.’s statutory accounts, prepared in
accordance with French accounting standards.
also certified by the Company’s auditors. The auditors’ report on
the consolidated financial statements for the fiscal year 2004 is
reproduced on page 106 of said document.
The TOTAL S.A.’s statutory accounts for the fiscal year 2005 (French
accounting standards) from which the parent company financial
information appearing in Appendix 3 of this Registration Document
was extracted, (pages 246 to 250), were also certified by the
Company’s statutory auditors. The auditors’ report on the 2005
statutory accounts is reproduced in Appendix 3 (page 245).