NYX » Topics » 3.12.1 Reconciliation of consolidated net income from IFRS to U.S. GAAP

This excerpt taken from the NYX 10-K filed Mar 25, 2008.

3.12.1 Reconciliation of consolidated net income from IFRS to U.S. GAAP

 

          Year ended December 31,  

Note

            2006             2005    
(* restated)
 
          In thousands of euros  
   Consolidated net income attributable to shareholders of the parent company as reported in accordance with IFRS    361,779     239,954  

A

   Business Combinations     
   Gain/Loss on sales of activities    4,392     3,501  
   Impairment and amortization of intangible assets (including goodwill)    (22,108 )   (21,813 )

B

   Admission fees    (14,458 )   (14,366 )

C

   Derivatives and hedging    (6,218 )   3,801  

D

   Financial instruments    2,708     (1,007 )

E

   Foreign currency exchange gains and losses on available for sale debt securities    2,182     3,061  

F

   Employee benefits    (965 )   (4,126 )

G

   Share-based payments    (25,507 )   (5,704 )

H

   Software revenue recognition    —       3,474  

I

   Other    (2,830 )   (5,916 )

J

   Put options granted to minority interests    (2,422 )   47  

A

   Deferred tax related to Business Combinations    25,701     16,485  

L

   Tax effect of other U.S. GAAP adjustments    6,728     3,703  
   TOTAL U.S. GAAP Adjustments    (32,797 )   (18,860 )
   Consolidated net income attributable to shareholders of the parent company as determined in accordance with U.S. GAAP    328,982     221,094  

 

*) See Changes in accounting principles (note 2).
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