Nokia 2005 Annual Report Download - page 206
Download and view the complete annual report
Please find page 206 of the 2005 Nokia 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.-
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 -
197 -
198 -
199 -
200 -
201 -
202 -
203 -
204 -
205 -
206 -
207 -
208 -
209 -
210 -
211 -
212 -
213 -
214 -
215 -
216 -
217
-
218
-
219
-
220
-
221
-
222
-
223
-
224
-
225
-
226
-
227
 |
 |
Notes to the Consolidated Financial Statements (Continued)
39. Differences between International Financial Reporting Standards and US Generally
Accepted Accounting Principles (Continued)
2004
2005 As revised
EURm EURm
Reconciliation of total equity under IFRS to total shareholders’ equity
under US GAAP:
Total equity reported under IFRS .................................... 12,360 14,399
Less minority interests ........................................... (205) (168)
Capital and reserves attributable to the Company’s equity holders under IFRS . 12,155 14,231
US GAAP adjustments:
Pension expense ................................................ (52) (49)
Additional minimum liability ...................................... (13) —
Development costs .............................................. (47) (57)
Marketable securities and unlisted investments ....................... 17 35
Social security cost on share-based payments ......................... 20 15
Deferred compensation ........................................... —(50)
Share issue premium ............................................ 135 146
Share-based compensation ........................................ (135) (96)
Acquisition purchase price ........................................ 22
Sale and leaseback transaction ..................................... (4) —
Amortization of identifiable intangible assets acquired ................. (62) (62)
Impairment of identifiable intangible assets acquired .................. (47) (47)
Amortization of goodwill ......................................... 502 502
Impairment of goodwill .......................................... 255 255
Loss on disposal ................................................ (9) —
Translation of goodwill .......................................... (242) (319)
Deferred tax effect of US GAAP adjustments .......................... 83 70
Total shareholders’ equity under US GAAP ............................. 12,558 14,576
Earnings per share under US GAAP:
2005 2004 2003
EUR EUR EUR
Earnings per share (net income):
Basic ........................................... 0.82 0.73 0.86
Diluted ......................................... 0.82 0.73 0.86
Average number of shares (000’s shares):
Basic ........................................... 4,365,547 4,593,196 4,761,121
Diluted ......................................... 4,371,239 4,600,337 4,761,160
F-68