Some explanations on the accounts
Net profit:
The net (after tax) profit for the entire group as a whole.
This includes the Group's share of the net profit, as well as
the net profit for the minority interests.
IAS-IFRS standard
2005 accounts for companies listed on Eurolist are in
the IAS-IFRS accounting standard. Companies
listed on a regulated market are under the obligation to publish
their 2005 aggregated accounts in the IAS-IFRS standard.
Data in IAS-IFRS standard
In the « Bank » sector, the « Net sales » corresponds to « Revenues
» (or « Net sales »)
In the "Insurance" sector, the « Premiums» corresponds to the
« Revenues » (or « Net sales »).
In the "Listed property trusts" sector, the « Gross rental income»corresponds
to the « Revenues » (or « Net sales »).
In the "Société de Portefeuille" sector, the « Income» corresponds
to the « Revenues » (or « Net sales »).
Data in local standard
*Those data are based on the Accounting standards in force in
the "Industry" sector, excepted for some anglo-saxon listed
companies which use "Operating profit" instead of "Operating
income".
In the « Bank » sector, the « Net banking incomes » corresponds
to « Revenues » (or « Net sales »).
In the "Insurance" sector, the « Premiums» corresponds to the
« Revenues » (or « Net sales »).
In the other sectors with a specific activity, the « Investment
revenues» corresponds to the « Revenues » (or « Net sales »),
the « Operating income » to the « Operating profit ».
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