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109
Consolidated Financial Statements
Liabilities
(in millions of euros)
Dec. 31, 2004 Dec. 31, 2004
Notes
French
Adjustments
IFRS
GAAP
Equity
Share capital 1,809.6
-
1,809.6
Share premium account 4,049.9 4,049.9
Retained earnings 2,023.8
(403.7)
1,620.1
Translation reserve
29.4.2
(308.2)
223.7
(84.5)
Equity attributable to equity holders of the parent 7,575.1
(180.0)
7,395.1
Minority interests 69.0
3.8
72.8
Total equity 7,644.1
(176.2)
7,467.9
Long-term provisions
Provisions for pensions
and other post-employment benefits
29.3.5
660.9
365.3
1,026.2
Provisions for contingencies
29.4.5
208.7
(16.4)
192.3
Total long-term provisions 869.6
348.9
1,218.5
Non-current liabilities
Ordinary and convertible bonds 1,200.0
-
1,200.0
Perpetual bonds 73.3
-
73.3
Other long-term debt
29.4.3
20.8
4.1
24.9
Total non-current financial liabilities 1,294.1
4.1
1,298.2
Deferred taxes
29.3.4
101.5
101.7
203.2
Other non-current liabilities 104.4
-
104.4
Total non-current liabilities 2,369.6
454.7
2,824.3
Current liabilities
Trade accounts payable 1,384.4
-
1,384.4
Accrued taxes and payroll costs 849.5
-
849.5
Short-term provisions
29.4.5
264.2
(27.7)
236.5
Other current liabilities 279.2
-
279.2
Short-term debt 254.3
-
254.3
Total current liabilities 3,031.6
(27.7)
3,003.9
Total equity and liabilities 13,045.3
250.8
13,296.1
Equity
(in millions of euros)
Net profit attributable to equity holders of the parent - French GAAP - 2004 564.6
IFRS adjustments Notes
Amortization of goodwill
29.3.2
217.1
Capitalization of development costs
29.3.1
45.6
Reversal of amortization of actuarial gains and losses
29.3.5
38.7
Stock option expense
29.3.7
(8.9)
Deferred tax impact of adjustments
29.3.4
(32.1)
Minority interests (4.3)
Other 3.2
Net profit attributable to equity holders of the parent - IFRS - 2004 823.9