Chrysler 2005 Annual Report Download - page 156

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155
Appendix 1 Transition to International Financial Reporting Standards (IFRS)
Accrued income and prepaid expenses
Adjustments
(in millions of euros) At January 1, 2004 At December 31, 2004
Employee benefits B 2 (110)
O ther adjustments 87
10 (103)
Current securities
Reclassifications
(in millions of euros) At January 1, 2004 At December 31, 2004
from Securities change in balance sheet format 3,789 2,126
to Cash and cash equivalents for liquid funds and highly liquid debt securities (3,214) (1,896)
to Receivables for financing activities - change in balance sheet format (105) (105)
from Financial accrued income - change in balance sheet format 45 10
515 135
Adjustments
(in millions of euros) At January 1, 2004 At December 31, 2004
Scope of consolidation - B.U.C. F231 210
O ther adjustments 29 8
260 218
Other financial assets
Reclassifications
(in millions of euros) At January 1, 2004 At December 31, 2004
from Receivables from financing activities - change in
balance sheet format 261 386
from Financial accrued income - change in balance sheet format 201 224
from Financial deferred income (32) (11)
430 599
Adjustments
(in millions of euros) At January 1, 2004 At December 31, 2004
Scope of consolidation F15 25
Recognition and measurement of derivatives M864 232
O ther adjustments 13 (5)
892 252