This excerpt taken from the LUX 20-F filed Jun 28, 2006.
Accounting for Conditional Asset Retirement Obligationsan interpretation of FASB Statement No. 143 (FIN 47), which clarifies the term conditional asset retirement obligation as used in SFAS 143 and requires the recognition of a liability for a conditional asset retirement obligation if the fair value of the liability can be reasonably estimated. FIN 47 is effective for reporting periods beginning after December 15, 2005. The adoption of FIN 47 is not expected to have a material effect on the Companys consolidated financial statements.
In May 2005, the FASB issued SFAS No. 154,