Chrysler 2005 Annual Report Download - page 162

161
Appendix 1 Transition to International Financial Reporting Standards (IFRS)
Adjustments
(in millions of euros) 2004
Revenue recognition - sales with a buy-back commitment D(1,090)
Employee benefits B(37)
Impairment of assets I(35)
O ther Adjustments (15)
(1,177)
Selling, general and administrative costs
Reclassifications
(in millions of euros) 2004
from Cost of sales - change in income statement format (48)
from O ther income (expenses) - change in income statement format 99
51
Research and development costs
Adjustments
(in millions of euros) 2004
Development costs A(461)
(461)
Other income (expenses)
Reclassifications
(in millions of euros) 2004
to Cost of sales - change in income statement format 524
to Selling, general and administrative costs - change in income statement format 99
to Research and development costs - change in income statement format 1
to Restructuring costs - change in income statement format 508
from N on-operating income (expenses) - change in income statement format (1,017)
to O ther unusual income (expenses) - change in income statement format 231
346
Adjustments
(in millions of euros) 2004
Business combinations - goodwill depreciation write down C174
Business combinations - purchase accounting CN H C(121)
Employee benefits B72
Impairment of assets I(148)
Scope of consolidation F(114)
O ther adjustments (5)
(142)
Gains (losses) on the disposal of equity investments
Reclassifications
(in millions of euros) 2004
from N on-operating income (expenses) - change in income statement format 154
154