This excerpt taken from the PRAN 6-K filed Mar 28, 2008.
Roll forward analysis of shareholders equity under U.S. GAAP
Certain adjustments recorded directly to total equity differ in classification when applying A-IFRS and U.S. GAAP. These classification differences do not result in a difference between total equity when prepared under both A-IFRS and U.S. GAAP. The classification differences are described below.
Note 12: Reconciliation to U.S. GAAP continued