2005 Annual Report - Touax

Financial information concerning the assets,
financial position and results of the issuer
The transition table for the opening balance sheet (as at 1 January 2004) is as follows:
Consolidated
balance sheet
Published under French
consolidated GAAP 31/12/03 IFRS
balance sheet IFRS presentation adjustments having IFRS
under French of current/ an impact on consolidated
GAAP as at non-current/ Other shareholders’ balance sheet
(€ thousands) Notes 31/12/03 elements reclassifications equity as at 01/01/04
ASSETS
Goddwill 1 2,649 2,649 0 0 2,649
Other net intangible fixed assets 5 313 313 0 (242) 71
Net tangible fixed assets 4,5 et 6 86,980 86,980 (144) (1,412) 85,424
Financial fixed assets 12,071 0 0 0 0
Long-term financial assets 0 12,842 0 (126) 12,716
Other non-current assets 0 915 0 0 915
Deferred tax assets 9 0 3,562 0 0 3,562
Total fixed assets Reg n o 99-02
Total non-current assets IFRS 102,013 107,261 (144) (1,780) 105,337
Inventories and work in progress 4,332 4,332 0 0 4,332
Trade debtors 21,230 21,230 0 0 21,230
Other receivables 16,526 0 0 0 0
Other current assets 5 0 11,278 0 (2,457) 8,821
Cash and short-term investments 27,525 27,525 0 (36) 27,489
Total current assets Reg n o 99-02
Total current assets IFRS 69,613 64,365 0 (2,493) 61,872
Assets intended for disposal 0 0 0 0 0
TOTAL ASSETS 171,626 171,626 (144) (4,273) 167,209
annual report 2005
98
Consolidated accounts