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This excerpt taken from the ELN 20-F filed Feb 26, 2009. General
As used herein, we, our, us,
Elan and the Company refer to Elan
Corporation, plc (public limited company) and its consolidated
subsidiaries, unless the context requires otherwise. All product
names appearing in italics are trademarks of Elan.
Non-italicized product names are trademarks of other companies.
Our Consolidated Financial Statements contained in this
Form 20-F
have been prepared on the basis of accounting principles
generally accepted in the United States (U.S. GAAP). In
addition to the Consolidated Financial Statements contained in
this
Form 20-F,
we also prepare separate Consolidated Financial Statements,
included in our Annual Report, in accordance with International
Financial Reporting Standards as adopted by the European Union
(IFRS), which differ in certain significant respects from
U.S. GAAP. The Annual Report under IFRS is a separate
document from this
Form 20-F.
Unless otherwise indicated, our Consolidated Financial
Statements and other financial data contained in this
Form 20-F
are presented in United States dollars ($). We prepare our
Consolidated Financial Statements on the basis of a calendar
fiscal year beginning on January 1 and ending on
December 31. References to a fiscal year in this
Form 20-F
shall be references to the fiscal year ending on December 31 of
that year. In this
Form 20-F,
financial results and operating statistics are, unless otherwise
indicated, stated on the basis of such fiscal years.
This excerpt taken from the ELN 20-F filed Feb 28, 2008. General
As used herein, we, our, us,
Elan and the Company refer to Elan
Corporation, plc (public limited company) and its consolidated
subsidiaries, unless the context requires otherwise. All product
names appearing in italics are trademarks of Elan.
Non-italicized product names are trademarks of other companies.
Our Consolidated Financial Statements contained in this
Form 20-F
have been prepared on the basis of accounting principles
generally accepted in the United States (U.S. GAAP). In
addition to the Consolidated Financial Statements contained in
this
Form 20-F,
we also prepare separate Consolidated Financial Statements,
included in our Annual Report, in accordance with International
Financial Reporting Standards (IFRS), which differ in certain
significant respects from U.S. GAAP. The Annual Report
under IFRS is a separate document from this
Form 20-F.
Unless otherwise indicated, our Consolidated Financial
Statements and other financial data contained in this
Form 20-F
are presented in United States (U.S.) dollars ($). We prepare
our Consolidated Financial Statements on the basis of a calendar
fiscal year beginning on January 1 and ending on
December 31. References to a fiscal year in this
Form 20-F
shall be references to the fiscal year ending on December 31 of
that year. In this
Form 20-F,
financial results and operating statistics are, unless otherwise
indicated, stated on the basis of such fiscal years.
This excerpt taken from the ELN 20-F filed Feb 28, 2007. General
As used herein, we, our, us,
Elan and the Company refer to Elan
Corporation, plc (public limited company) and its consolidated
subsidiaries, unless the context requires otherwise. All product
names appearing in italics are trademarks of Elan.
Non-italicized product names are trademarks of other companies.
Our Consolidated Financial Statements contained in this
Form 20-F
have been prepared on the basis of accounting principles
generally accepted in the United States (US GAAP). In addition
to the Consolidated Financial Statements contained in this
Form 20-F,
we also prepare separate Consolidated Financial Statements,
included in our Annual Report, in accordance with International
Financial Reporting Standards (IFRS), which differ in certain
significant respects from US GAAP. The Annual Report under IFRS
is a separate document from this
Form 20-F.
Unless otherwise indicated, our Consolidated Financial
Statements and other financial data contained in this
Form 20-F
are presented in United States (US) dollars ($). We prepare our
Consolidated Financial Statements on the basis of a calendar
fiscal year beginning on January 1 and ending on
December 31. References to a fiscal year in this
Form 20-F
shall be references to the fiscal year ending on
December 31 of that year. In this
Form 20-F,
financial results and operating statistics are, unless otherwise
indicated, stated on the basis of such fiscal years.
This excerpt taken from the ELN 20-F filed Mar 30, 2006. General
As used herein, we, our, us,
Elan and the Company refer to Elan
Corporation, plc (public limited company) and its consolidated
subsidiaries, unless the context requires otherwise. All product
names appearing in italics are trademarks of Elan.
Non-italicized product names are trademarks of other companies.
Prior to the 2004 fiscal year, we prepared our Consolidated
Financial Statements, incorporated by reference on our
historical
Form 20-F,
in conformity with Irish generally accepted accounting
principles (Irish GAAP). Beginning with our 2004 fiscal year, we
adopted accounting principles generally accepted in the United
States (U.S. GAAP) as the basis for the preparation of our
Consolidated Financial Statements. Accordingly, our Consolidated
Financial Statements contained in this
Form 20-F
are prepared on the basis of U.S. GAAP for all periods
presented.
We also prepared separate Consolidated Financial Statements,
included in our Annual Report, in accordance with International
Financial Reporting Standards (IFRS), which differ in certain
significant respects from U.S. GAAP. The Consolidated
Financial Statements included in our Annual Report have been
prepared for the first time for the year ended December 31,
2005 under IFRS. Comparative information, which was previously
presented under Irish GAAP for the year ended December 31,
2004, has been restated under IFRS. The Annual Report under
IFRS, which includes a reconciliation of previously reported
Irish GAAP financial information to IFRS, is a separate document
from this
Form 20-F.
Unless otherwise indicated, our Consolidated Financial
Statements and other financial data contained in this
Form 20-F
are presented in United States dollars ($). We prepare our
Consolidated Financial Statements on the basis of a calendar
fiscal year beginning on January 1 and ending on
December 31. References to a fiscal year in this
Form 20-F
shall be references to the fiscal year ending on
December 31 of that year. In this
Form 20-F,
financial results and operating statistics are, unless otherwise
indicated, stated on the basis of such fiscal years.
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