Chrysler 2005 Annual Report Download - page 158

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157
Appendix 1 Transition to International Financial Reporting Standards (IFRS)
Other provisions
Reclassifications
(in millions of euros) At January 1, 2004 At December 31, 2004
to Employees benefits - change in balance sheet format (1,503) (1,432)
to Investments and other financial assets, investments
provision- change in balance sheet format (47) (17)
(1,550)(1,449)
Adjustments
(in millions of euros) At January 1, 2004 At December 31, 2004
Revenue recognition - sales with a buy-back commitment D(283) (279)
Reserves for risks and charges - vehicle sales incentives L260 273
Reserves for risks and charges - other L(65) (20)
Sales of receivables Q(51) (60)
O ther adjustments (64) (42)
(203)(128)
Debt
Reclassifications
(in millions of euros) At January 1, 2004 At December 31, 2004
from Financial accrued expenses - change in balance sheet format 123 93
from Financial prepaid expenses - change in balance sheet format (85) (52)
to O ther financial liabilities - change in balance sheet format (153) (240)
from Short term financial payables - change in balance sheet format 6,616 9,810
6,501 9,611
Adjustments
(in millions of euros) At January 1, 2004 At December 31, 2004
Revenue recognition - other E673 697
Scope of consolidation F2,583 2,078
Recognition and measurement of derivatives M813 470
Sales of receivables Q10,581 10,174
O ther adjustments 140 228
14,790 13,647
Other financial liabilities
Reclassifications
(in millions of euros) At January 1, 2004 At December 31, 2004
from D ebt - change in balance sheet format 153 240
from Financial accrued expenses 470 430
from Financial prepaid expenses (55) (41)
568 629