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COMROD COMMUNICATION <strong>ASA</strong> – LISTING ON THE OSLO STOCK EXCHANGE PROFIT AND LOSS ACCOUNT FOR THE YEAR (in list format) Operating expenses Other external purchases and charges (3) (6 bis) Year N 31.12.2005 Total Year (N-1) 31.12.2004 3108 4204 Total operating expenses 3108 4204 Operating result (I-II) -3108 -4204 21050 22900 Financial income Financial expenses Income from other transferable securities and receivables from fixed assets (5) Exchange gains 3045 24095 22900 Total financial income (V) Interest and similar expenses Total financial expenses (VI) 22866 23618 22866 23618 Financial result (V-VI) 1228 -718 Operating result before tax -1879 -4922 PROFIT AND LOSS ACCOUNT FOR THE YEAR (continued) Extraordinary income Extraordinary income on management operations Total extraordinary income Year N Year N-1 2006 2006 Extraordinary result (VII-VIII) 2006 Total income (I+III+V+VII) 26101 22900 Total expenses (II+IV+VI+VIII+IX+X) 25975 27822 Profit or loss (total income – total expenses 126 -4922 131
COMROD COMMUNICATION <strong>ASA</strong> – LISTING ON THE OSLO STOCK EXCHANGE SA Fidulerc Annexe to the Annual Accounts for the year ending 31.12.2005 All amounts in EUR Major events Main events during the year There were no major events worthy of mention. Principles, rules and accounting methods The annual accounts were drawn up and presented in accordance with the prevailing French regulations, established by means of decrees issued by the Committee for Accounting Regulation (CRC). Regulation CRC 2000-6 of 07/12/2000 on liabilities was applied. Reform of assets: Regulation CRC 2004-06 of 23/11/2004, relating to the definition, inclusion in accounts and evaluation of assets and Regulation CRC 2002-10 of 12/12/2002, relating to the amortisation and depreciation of assets, were introduced for this financial year. There were no consequences for the profit and loss account and shareholders' equity for 2005. 132
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