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Elan Corporation (ELN)
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ELN » Topics » h Held for sale assets

This excerpt taken from the ELN 6-K filed Mar 31, 2006.
h    Held for sale assets
A presentation difference arises between IFRS and U.S. GAAP on assets classified as held for sale. Under IFRS, comparatives are not restated to reflect the classification as held for sale at a reporting date, whereas under U.S. GAAP comparatives are restated to reflect current held for sale classifications.
Elan Corporation, plc 2005 Annual Report  155

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Shareholders’ Information
We have not paid cash dividends on our Ordinary Shares in the past. The declaration of any cash dividends will be at the recommendation of our board of directors. The recommendations of the board of directors will depend upon the earnings, capital requirements and financial condition of the Company and other relevant factors. Although we do not anticipate that we will pay any cash dividends on our Ordinary Shares in the foreseeable future, the Company expects that its board of directors will review the dividend policy on a regular basis. Dividends may be paid on the Executive Shares and “B” Executive Shares at a time when no dividends are being paid on the Ordinary Shares. For additional information regarding the Executive Shares and “B” Executive Shares, please refer to Note 24 to the Consolidated Financial Statements.
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