2005 Annual Report - Touax

Financial information concerning the assets,
financial position and results of the issuer
note 28.2.3. Reconciliation table of shareholders’ equity as at 1 January 2004 and 31 December 2004
ATTRIBUTABLE SHAREHOLDERS’ EQUITY
MINORITY
INTERESTS
TOTAL
CONSOLIDATED
GROUP
Result for Distribution Translation
(€ thousands) Notes 01/01/2004 the period of dividends difference Others 31/12/2004 31/12/2004 31/12/2004
Shareholders' equity under French GAAP 46,034 3,217 (1,710) (947) (297) 46,297 186 46,483
Tangible fixed assets 4 (1,407) (510) 0 41 0 (1,876) 0 (1,876)
Application of the component approach
and modification of depreciation schedules
for certain fixed assets, impairment
Intangible fixed assets and charges 5 (2,256) (1,022) 0 108 0 (3,170) 0 (3,170)
to be spread over several periods
Reversal of charges to be spread over several periods
and certain intangible fixed assets
Revenue – Reversal of revenue recognized under 7 (8,527) (18) 0 390 0 (8,155) 0 (8,155)
French GAAP (initial commissions not meeting
all IFRS revenue recognition criteria)
Retirement benefits 8 (62) (14) 0 0 0 (76) 0 (76)
Own shares – Reclassification as deduction from (36) 0 0 5 (31) 0 (31)
shareholders' equity
Other items (534) 13 0 4 0 (517) (40) (557)
Total IAS/IFRS adjustments before tax (12,822) (1,551) 0 543 5 (13,825) (40) (13,866)
Effect of deferred tax on IFRS adjustments 9 0 1,274 0 (111) 0 1,163 0 1,163
Goodwill 1 0 237 0 (4) 0 233 0 233
Cancellation of amortization charges
Shareholders' equity under IFRS 33,212 3,177 (1,710) (519) (292) 33,868 146 34,014
annual report 2005
102
Consolidated accounts