2005 Annual Report - Touax

note 28.2.4. Transition table for the income statement from 1 January to 31 December 2004
The transition table for the income statement by type as at 31 December 2004 is as follows:
IFRS
Total
(€ thousands) Notes French GAAP Reclassifications Adjustments Adjustments IFRS
Revenues 180,583 0 0 0 180,583
Capital gains on disposals N/A 4,547 0 4,547 4,547
Revenues from activities N/A 4,547 4,547 4,547
Purchases and other external expenses 5 (122,385) 0 (1,987) (1,987) (124,372)
Personnel expenses (11,550) 0 0 0 (11,550)
Other operating expenses and income 3,866 (4,547) 0 (4,547) (681)
Gross operating profit 50,514 0 (1,987) (1,987) 48,527
Net transfer to operating provisions 975 0 0 0 975
Ebitda 51,489 0 (1,987) (1,987) 49,502
Depreciation and amortization charges
and transfers to provisions 4 et 5 (6,237) 0 442 442 (5,795)
Operating income 45,252 0 (1,545) (1,545) 43,707
Net distribution to investors (36,862) 0 0 0 (36,862)
Operating income after distribution to investors 8,390 0 (1,545) (1,545) 6,845
Financial income 1,246 0 (18) (18) 1,228
Financial expenses (4,958) 0 13 13 (4,945)
Financial result (3,712) 0 (5) (5) (3,717)
Underlying pretax earnings 4,678 0 (1,550) (1,550) 3,128
Corporation tax 9 (1,611) 0 1,274 1,274 (337)
Net income of consolidated companies 3,067 0 (276) (276) 2,791
Amortization of goodwill (236) 0 236 236 (0)
Income from discontinued activities 0 0 0 0 0
Net income of the consolidated Group 2,831 0 (40) (40) 2,791
Minority interests 386 0 0 0 386
Consolidated net attributable income 3,217 0 (40) (40) 3,177
Earnings per share 1.13 1.12
annual report 2005
Consolidated accounts
103