APC 2006 Annual Report Download - page 138

Download and view the complete annual report

Please find page 138 of the 2006 APC annual report below. You can navigate through the pages in the report by either clicking on the pages listed below, or by using the keyword search tool below to find specific information within the annual report.

Page out of 196

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
  • 13
  • 14
  • 15
  • 16
  • 17
  • 18
  • 19
  • 20
  • 21
  • 22
  • 23
  • 24
  • 25
  • 26
  • 27
  • 28
  • 29
  • 30
  • 31
  • 32
  • 33
  • 34
  • 35
  • 36
  • 37
  • 38
  • 39
  • 40
  • 41
  • 42
  • 43
  • 44
  • 45
  • 46
  • 47
  • 48
  • 49
  • 50
  • 51
  • 52
  • 53
  • 54
  • 55
  • 56
  • 57
  • 58
  • 59
  • 60
  • 61
  • 62
  • 63
  • 64
  • 65
  • 66
  • 67
  • 68
  • 69
  • 70
  • 71
  • 72
  • 73
  • 74
  • 75
  • 76
  • 77
  • 78
  • 79
  • 80
  • 81
  • 82
  • 83
  • 84
  • 85
  • 86
  • 87
  • 88
  • 89
  • 90
  • 91
  • 92
  • 93
  • 94
  • 95
  • 96
  • 97
  • 98
  • 99
  • 100
  • 101
  • 102
  • 103
  • 104
  • 105
  • 106
  • 107
  • 108
  • 109
  • 110
  • 111
  • 112
  • 113
  • 114
  • 115
  • 116
  • 117
  • 118
  • 119
  • 120
  • 121
  • 122
  • 123
  • 124
  • 125
  • 126
  • 127
  • 128
  • 129
  • 130
  • 131
  • 132
  • 133
  • 134
  • 135
  • 136
  • 137
  • 138
  • 139
  • 140
  • 141
  • 142
  • 143
  • 144
  • 145
  • 146
  • 147
  • 148
  • 149
  • 150
  • 151
  • 152
  • 153
  • 154
  • 155
  • 156
  • 157
  • 158
  • 159
  • 160
  • 161
  • 162
  • 163
  • 164
  • 165
  • 166
  • 167
  • 168
  • 169
  • 170
  • 171
  • 172
  • 173
  • 174
  • 175
  • 176
  • 177
  • 178
  • 179
  • 180
  • 181
  • 182
  • 183
  • 184
  • 185
  • 186
  • 187
  • 188
  • 189
  • 190
  • 191
  • 192
  • 193
  • 194
  • 195
  • 196

29.1.2 Reconciliation of the closing balance sheet at December 31, 2004
and the 2004 income statement and cash flow statement under French GAAP and IFRS
Assets Dec. 31, 2004 Dec. 31, 2004
Notes
French
Adjustments
IFRS
(in millions of euros)
GAAP
Non-current assets
Goodwill, net
29.3.2
4,077.7
384.6
4,462.3
Intangible assets
29.3.1
846.5
48.0
894.5
Property, plant and equipment
29.4.3
1,458.8
(2.1)
1,456.7
Assets held for sale
29.4.3 7.6
7.6
Total 2,305.3
53.5
2,358.8
Investments in associates 65.3
0.0
65.3
Available-for-sale financial assets 154.3
0.0
154.3
Other financial assets 288.1
0.0
288.1
Total investments 442.4
0.0
442.4
Deferred taxes
29.3.4
752.8
77.5
830.3
Other non-current assets
29.3.5
262.1
(262.1)
0.0
Total non-current assets 7,905.6
253.5
8,159.1
Current assets
Inventories and work in process
29.3.3
1,369.7
39.7
1,409.4
Trade accounts receivable
29.3.6
2,135.7
0.0
2,135.7
Other receivables and pre-paid expenses
29.3.1/ 29.4.5
571.5
(42.4)
529.1
Cash and cash equivalents 1,062.8
0.0
1,062.8
Total current assets 5,139.7
(2.7)
5,137.0
Total assets 13,045.3
250.8
13,296.1
Equity - French GAAP - Jan. 1, 2004 7,658.7
(in millions of euros)
IFRS adjustments Notes
Pensions
29.3.5
(734.7)
Additional deferred taxes
29.3.4
(49.6)
Rebates
29.3.6
(31.7)
Inventory
29.3.3
36.2
Discounting of provisions
29.4.5
17.8
Elimination of deferred charges
29.3.1
(10.0)
Deferred tax impact of adjustments
29.3.4
268.0
Other 0.8
Equity - IFRS - Jan. 1, 2004 7,155.5
Consolidated financial statements at December 31, 2006
136