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72
4
Consolidated Statement
of Changes in Equity and Minority Interests
(in millions of euros
Number Share Share Retained Own Other Translation Equity Minority Total
except for number of shares)
of shares capital premium earnings shares reserves reserve attributable to interests
(thousands) account reserves equity holders
of the parent
January 1, 2004 - IFRS (note 29) 231,842.2 1,854.7 4,290.8 1,283.8 (273.8) 0.0 0.0 7,155.5 74.4 7,229.9
Profit for the year 823.9 823.9 34.4 858.3
V
aluation gains/(losses) taken to equity
22.3 22.3 22.3
Exchange differences
on translating foreign operations (84.5) (84.5) (1.9) (86.4)
Total recognized income and expense
for the period (comprehensive income) 823.9 22.3 (84.5) 761.7 32.5 794.2
Cancellation of shares (7,000.0) (56.0) (291.1) (347.1) (347.1)
Worldwide Employee
Stock Purchase Plan 705.8 5.7 27.6 33.3 33.3
Exercise of stock options 646.2 5.2 22.6 27.8 27.8
Dividends (including
précompte
equalization tax) (334.2) (334.2) (23.3) (357.5)
Refund of
précompte
equalization
tax overpaid in previous years 23.1 23.1 23.1
Change in treasury stock 65.2 65.2 65.2
Tax effect of cancellation
of treasury stock (7.4) (7.4) (7.4)
Stock options 8.9 8.9 8.9
Other 8.3 8.3 (10.8) (2.5)
December 31, 2004 -
IFRS excluding IAS 32/39 226,194.2 1,809.6 4,049.9 1,797.5 (199.7) 22.3 (84.5) 7,395.1 72.8 7,467.9
IAS 32/39 adjustments (note 2)
– Treasury stock (87.0) (87.0) (87.0)
– Currency hedges 1.1 7.9 9.0 9.0
– Revaluation of available-for-sale
financial assets 29.0 29.0 29.0
– Metal price hedges 5.0 5.0 5.0
– Interest rate swaps (5.0) (5.0) (5.0)
– Put option granted to
MGE minority shareholders 3.4 3.4
– Translation adjustment 0.2 0.2 0.2
January 1, 2005 - IFRS
after application of IAS 32/39 226,194.2 1,809.6 4,049.9 1,793.6 (286.7) 64.2 (84.3) 7,346.3 76.2 7,422.5
Profit for the year 994.3 994.3 35.2 1,029.5
Valuation gains/(losses)
taken to equity (note 14) 35.6 35.6 35.6
Exchange differences on
translating foreign operations 285.1 285.1 8.3 293.4
Total recognized income and expense
for the period (comprehensive income) 994.3 35.6 285.1 1,315.0 43.5 1,358.5
Exercise of stock options (note 14) 425.0 3.4 19.1 22.5 22.5
Dividends (note 14) (395.4) (395.4) (22.9) (418.3)
Change in treasury stock (note 14) (68.7) (68.7) (68.7)
Stock options (note 14) 16.8 16.8 16.8
Other (1) 7.1 7.1 (2.9) 4.2
December 31, 2005 - IFRS 226,619.2 1,813.0 4,069.0 2,399.6 (338.6) 99.8 200.8 8,243.6 93.9 8,337.5
(1) Of which
4.3 million to neutralize capital gains on treasury stock.
The accompanying notes are an integral part of the consolidated financial statements.