A N N U A L R E P O R T - Bouygues

2 - Fair value remeasurement reserve
Reserve arising on the remeasurement of financial instruments and available-for-sale financial assets at
fair value
NOTE 7: NON-CURRENT AND CURRENT PROVISIONS
7.1. Non-current provisions = 1,265
31/12/2004 Movement in 2005 31/12/2005
Movement during the year 15 (9) 6
Long-term
employee
benefits (1)
Litigation
and claims (2)
Guarantees
given (3)
Other noncurrent
provisions (4)
Total
3 - Share-based payment (IFRS 2)
TF1 and Bouygues SA stock options
31/12/2004 2005 31/12/2005
• Transfer to reserves 7 (7) 2004 expense
• 2005 expense:
- TF1 2 2
Portion attributable to
Bouygues
- Bouygues SA 7 7 Based on plans granted since
November 2002
Consolidated expense
Employee savings plan
(Bouygues Confiance 3)
Total 7 32 39
9 9 (recognised in “Personnel
costs”)
30 30 Cost of benefit awarded to
employees on 21 June 2005
(discount to share price)
1 January 2004 320 264 188 620 1,392
Movements during 2004
Translation adjustment
Transfers between items 10 (5) 3 17 25
Changes in accounting method
and scope of consolidation (34) (18) (2) (278) (332)
Charges to provisions 45 91 83 171 390
Provisions utilised (7) (43) (47) (89) (186)
Provisions no longer required (3) (46) (10) (54) (113)
31 December 2004 331 243 215 387 1 176
Movements during 2005
Translation adjustment 1 1 2 4
Transfers between items 1 (19) (2) (19) (39)
Changes in scope of consolidation 1 (1) (21) (21)
Charges to provisions 67 141 75 103 386
Provisions utilised (30) (28) (39) (66) (163)
Provisions no longer required (3) (27) (18) (30) (78)
31 December 2005 368 309 232 356 1,265 (5)
4 - Other movements
31/12/2005
Call options on Bouygues SA shares (37)
Other movements 19
Total (18)
(1) Long-term employee benefits 368
Lump-sum retirement benefits 251
Long-service awards 96
Other long-term employee benefits 21
(2) Litigation and claims 309
Provisions for customer disputes 128
Subcontractor claims 36
Employee-related litigation and claims 21
Other litigation and claims 124
(3) Guarantees given 232
Provisions for warranties 164
Additional building, civil engineering / civil
works guarantees 68
(4) Other non-current provisions 356
Risks related to tax and other
official inspections 109
Provisions for miscellaneous foreign risks 16
Provisions for subsidiaries and associates 14
Provisions for contractual obligations 9
Provisions for site remediation costs 64
Other non-current provisions 144
(5) includes 46: fines for anti-competitive practices,
Construction segment
CONSOLIDATED FINANCIAL STATEMENTS
183