APC 2004 Annual Report Download - page 110

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108
(in millions of euros)
Shareholder's equity - French GAAP - Jan. 1, 2004 7 658.7
IFRS restatements
Notes
Pensions
2.3-5
(734.7)
Additional deferred taxes
2.3-4
(49.6)
Rebates
2.3-6
(31.7)
Inventory restatement
2.3-3
36.2
Discounting of provisions
2.4-5
17.8
Elimination of deferred charges
2.3-1
(10.0)
Other misc. 0.8
Deferred tax impact of restatements
2.3-4
268.0
Shareholder's equity - IFRS - Jan. 1, 2004 7,155.5
Liabilities
(in millions of euros) Notes
Jan. 1, 2004
Restate-
Jan. 1, 2004
French GAAP
ments
IFRS
Shareholder's equity
Capital stock 1,854.7 1,854.7
Additional paid in Capital 4,290.8 4,290.8
Retained earnings 1,724.6
(714.6)
1,010.0
Cumulative translation adjustment
2.4-2
(211.4)
211.4
0.0
Shareholder's equity (excluding minority interests) 7,658.7
(503.2)
7,155.5
Minority interests 74.9
(0.5)
74.4
Shareholder's equity 7,733.6
(503.7)
7,229.9
Provisions for losses and contingencies
Provisions for pensions
2.3-5
672.5
419.5
1,092.0
Provisions for contingencies
2.4-5
156.7
(17.8)
138.9
Total provisions for losses and contingencies 829.2
401.7
1,230.9
Long-term liabilities
Ordinary and convertible bonds
2.5
1,200.0 1,200.0
Perpetual bonds
2.5
113.6 113.6
Long term portion of financial debt
2.4-3
121.7
5.0
126.7
Deferred taxes
2.3-4
92.2
(42.5)
49.7
Other long term liabilities 40.5 40.5
Total non-current liabilities 1,568.0
(37.5)
1,530.5
Current liabilities
Customer prepayments 56.2 56.2
Trade accounts payable 1,176.7 1,176.7
Accrued taxes and payroll costs 663.1 663.1
Other payable and accrued liabilities
2.4-5
641.0
(28.8)
612.2
Short-term portion of financial debt 1,253.0 1,253.0
Total current liabilities 3,790.0
(28.8)
3,761.2
Total liabilities 13,920.8
(168.3)
13,752.5