VINCI - 2005 annual report

2.3.8 Current financial assets
(in € millions) Notes 31/12/2004
French GAAP 318
Reclassifications:
Accrued interest not matured on swaps (assets) (a) (165)
Part at less than one year of other non-current financial assets (b) 40
Cash current accounts and accrued interest not matured
on short-term financial receivables (c) (68)
Total (193)
Restatements:
Other 5
Total 5
IFRS 130
Reclassifications
(a) see 2.3.6
(b) see 2.3.5
(c) certain items that do not meet the definition of cash management
financial assets and cash as defined in Note B.3 have been reclassified under
current financial assets.
2.3.9 Cash management financial assets and cash
(in € millions) Notes 31/12/2004
French GAAP 4,541
Reclassifications:
Cash current accounts and accrued interest not matured on short-term financial receivables 68
Total 68
Restatements:
Treasury shares (a) (88)
Other (3)
Total (91)
IFRS 4,518
Reclassification:
See 2.3.8 (c)
Restatements:
(a) In accordance with IAS 32, treasury shares, previously classified as
marketable securities, have been booked against equity; this has resulted
in a reduction of this item of €88 million at 31 December 2004.
272
VINCI 2005 ANNUAL REPORT