2005 Annual Report - Touax

Financial information concerning the assets,
financial position and results of the issuer
note 28.2.2. Transition table for the consolidated balance sheet as at 31 December 2004
The transition table for the balance sheet as at 31 December 2004 is as follows:
Consolidated
balance sheet
Published under French
consolidated GAAP 31/12/04 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 31/12/04 elements reclassifications equity as at 01/01/04
ASSETS
Goodwill 1 2,410 2,410 0 233 2,643
Other net intangible fixed assets 5 277 277 0 (226) 51
Net tangible fixed assets 4,5 et 7 76,072 76,072 (144) (1,882) 74,046
Financial fixed assets 10,557 0 0 0 0
Long-term financial assets 0 11,462 (225) (109) 11,128
Other non-current assets 0 1,116 0 0 1,116
Deferred tax assets 9 0 2,085 0 1,163 3,248
Total fixed assets Reg n o 99-02
Total non-current assets IFRS 89,316 93,422 (369) (820) 92,233
Inventories and work in progress 13,033 13,033 0 0 13,033
Trade debtors 28,094 28,094 0 0 28,094
Other receivables 21,594 0 0 0 0
Other current assets 5 0 17,488 (9) (3,387) 14,092
Cash and short-term investments 32,185 32,185 0 (31) 32,154
Total current assets Reg n o 99-02/
Total current assetsd IFRS 94,906 90,800 (9) (3,418) 87,373
Assets intended for disposal 0 0 0 0 0
TOTAL ASSETS 184,222 184,222 (378) (4,238) 179,606
annual report 2005
100
Consolidated accounts