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Form 20-F 2005

Form 20-F 2005

Form 20-F 2005

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PART I<br />

Item 1. Identity of Directors, Senior Management and Advisers<br />

Not applicable.<br />

Item 2. Offer Statistics and Expected Timetable<br />

Not applicable.<br />

Item 3. Key Information<br />

Selected Financial Data<br />

The tables below set forth our selected consolidated financial data in IFRS for the two years during the period ended December 31,<br />

<strong>20</strong>05 and at December 31, <strong>20</strong>04 and <strong>20</strong>05, and in U.S. GAAP for the five years ended December 31, <strong>20</strong>05 and at December 31,<br />

<strong>20</strong>01, <strong>20</strong>02, <strong>20</strong>03, <strong>20</strong>04 and <strong>20</strong>05. Financial data prepared in accordance with IFRS are derived from the Consolidated Financial<br />

Statements, which were audited by PricewaterhouseCoopers, an independent registered public accounting firm, and which have<br />

been prepared in accordance with IFRS. Since we are a non-U.S. company that is a first-time adopter of IFRS, the SEC has permitted<br />

us to present one year of comparative data instead of the normally required two years of comparative data. IFRS differs in certain<br />

significant respects from U.S. GAAP. For a description of the principal differences between IFRS and U.S. GAAP as they relate to<br />

us and to our consolidated subsidiaries, and for a reconciliation to U.S. GAAP of net income and shareholders’ equity for the two<br />

years ended December 31, <strong>20</strong>05 and at December 31, <strong>20</strong>04 and <strong>20</strong>05, see Note 39 to the Consolidated Financial Statements.<br />

<strong>Form</strong> <strong>20</strong> - F <strong>20</strong>05 - Rhodia<br />

5

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