109.
Reconciliation of total equity attributable to equity holders of the parent
In millions of EUR
Dutch GAAP as of 1 January 2004 2,980
I npact IFRS (net of taxes)
Property, plant equipment (244)
Inventories (5)
Other 6
Deferred tax assets45
I :RS 1 January 20042,782
In millions of EUR
i utch GAAP as of 1 January 2005 3,379
I npact IFRS (net of taxes)
Property, plant equipment (277)
Inventories (5)
Other 9
Deferred tax assets 45
Profit105
RS as of 1 January 2005 3,256
econciliation consolidated income statement 2004
millions of EUR
Dutch GAAP
IFRS
adjustments
(unaudited)
IFRS
(unaudited)
evenue
10,005
57 10,062
aw materials, consumables and services2
6,027
74
6,101
ersonnel expenses
1,957
1,957
mortisation and depreciation3
773
(117)
656
ntal expenses
8,757
(43)
8,714
perating profit
1,248
100
1,348
iterest income"
47
31
78
iterest expenses
(227)
(16)
(243)
'ther net financing income/(expense)
29
(4)
25
npairment financial assets
(190)
(190)
et financing costs
(341)
11
(330)
hare of profit of associates"
21
21
rofit before tax
928
111
1,039
fcome tax expense6
(306)
(306)
rofit
622
111
733
\ttributable to:
linority interest
85
6
91
quity holders of the parent (net profit)
537
105
642
Heineken N.V. - Annual Report 2005