This excerpt taken from the ELN 6-K filed Mar 30, 2007.
35 Subsidiary Undertakings
At 31 December 2006, we had the following principal subsidiary undertakings:
Information regarding all other subsidiaries will be filed with our next annual return as provided for by Section 16(3)(a) of the Companies (Amendment) Act, 1986.
Our critical accounting policies are set out on pages 31 to 37 of the Annual Report.
The Consolidated Financial Statements were approved by the directors on 28 March 2007.
134 Elan Corporation, plc 2006 Annual Report
US GAAP Information
The financial statements of the Company have been prepared in accordance with IFRS as adopted by the European Union, which differs in certain significant respects from US GAAP.