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Elan Corporation (ELN)
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ELN » Topics » Net income/(loss) for the years ended:

This excerpt taken from the ELN 6-K filed Mar 30, 2007.
Net income/(loss) for the years ended:
 
                 
    31 December
 		    31 December
 		 
    2006
 		    2005
 		 
    $m     $m  
 
 
Net income/(loss) as stated under IFRS
    (408.7 )     612.3  
Adjustments to conform to US GAAP:
               
(a) Intangible assets
    75.0       63.0  
(b) Revenue recognition
    45.6       52.1  
(c) Convertible Notes
    12.5       (1,155.3 )
(d) Athena Notes—Net charge on debt retirement
    11.3       —  
(e) Share-based compensation
    (0.8 )     36.6  
Other
    (2.2 )     7.7  
                 
Net loss as stated under US GAAP
    (267.3 )     (383.6 )
                 
 
This excerpt taken from the ELN 6-K filed Mar 31, 2006.
Net income/(loss) for the years ended:
           
    31 December   31 December
    2005   2004
    $m   $m
 
Net income/(loss) as stated under IFRS
  612.3   (379.5)
Adjustments to conform to U.S. GAAP:
        
(a) Intangible assets
  64.3   21.8
(b) Financial instruments/non-consolidated subsidiaries
  8.1   (63.2)
(c) Revenue recognition
  50.8   46.2
(d) Convertible notes—fair value on conversion option
  (1,136.1)   —
(d) Convertible notes—net charge on debt retirement
  (31.6)   —
(d) Convertible notes—accretion of discount
  12.4   —
(e) Acquired product rights and finance charges write off
  —   (12.0)
(f) Share-based payments
  36.6   15.1
 
Other
  (0.4)   (23.1)
 
Net loss as stated under U.S. GAAP
  (383.6)   (394.7)
 

EXCERPTS ON THIS PAGE:

6-K
Mar 30, 2007
6-K
Mar 31, 2006

RELATED TOPICS for ELN:

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