A N N U A L R E P O R T - Bouygues
A N N U A L R E P O R T - Bouygues
A N N U A L R E P O R T - Bouygues
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3.4. 31 December 2004: transition from French GAAP to IFRS on shareholders’ equity<br />
(in millions of euros) 01/01/04<br />
Capital<br />
increase<br />
Treasury shares<br />
Conversion<br />
reserve<br />
Other<br />
movements<br />
Income 31/12/04<br />
Shareholders’ equity - Group share<br />
under French GAAP (1) 5,058 356 (414) (26) (1,849) (2) 858 3,983<br />
Treasury shares under <strong>Bouygues</strong> SA liquidity agreement (1) (1)<br />
Net tangible and intangible fixed assets depreciation / (1) 16 15<br />
amortisation period / basis and deferred charges (IAS 2 / 16 / 38)<br />
Provisions for employee benefits (IAS 19) (52) (52) (7)<br />
Net deferred tax on IFRS restatements (IAS 12) 20 (1) 19<br />
Share-based payments 7 (7)<br />
Goodwill 23 (5) 23<br />
IFRS supplement on Saur disposal 21 (6) 21<br />
Other restatements and reclassifications (11) 11 (9) (4) (1) (10)<br />
Shareholders’ equity under IFRS 5,014 356 (415) (15) (1,851) 909 3,998<br />
Minority interests (and other equity)<br />
under French GAAP<br />
Reclassification as non-current financial<br />
liabilities of minority interests on<br />
participating loans and other equity<br />
1,046 5 2 (150) (3) 201 1,104<br />
(167) 27 (140)<br />
964<br />
140<br />
Other 11 5 16<br />
Minority interests under IFRS 890 5 2 (123) 206 980<br />
Total shareholders’ equity under French GAAP 6,104 361 (414) (24) (1,999) 1,059 5,087<br />
Total shareholders’ equity under IFRS 5,904 361 (415) (13) (1,974) 1,115 4,978<br />
(109)<br />
(1) French GAAP at 1 January 2004 after restatement for change in method for customer loyalty provision (<strong>Bouygues</strong> Telecom), created at end 2004 under French GAAP (maintained under IFRS)<br />
(2) of which: dividend paid by <strong>Bouygues</strong> SA: (164), exceptional payout to be made on 7 January 2005: (1,664)<br />
(3) of which: dividends distributed by minority shareholders: (94)<br />
(4) of which: change in fair value of financial instruments and other<br />
(5) cancellation of straight-line goodwill amortisation: 100%: 28; o/w Group share: 23<br />
(6) supplement due to effect of deconsolidating Saur under IFRS: 100% = 25, o/w Group share: 21<br />
(7) resettting of actuarial gains and losses (corridor) to zero and various adjustments to conform to IAS 19 (LT employee benefits)<br />
170
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