SanomaWSOY

SanomaWSOY - Osavuosikatsaus


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RECONCILIATION OF THE NET RESULT FOR THE PERIOD

€ million

1–3/2004

1–12/2004

NET RESULT FOR THE PERIOD ACCORDING TO FAS

9.8

134.1

Impacts of the transition to IFRS

Amortisation of goodwill and intangible assets

19.1

82.1

Pensions

-0.5

-6.9

Deferred taxes

-1.2

5.1

Stock options

-0.8

-3.2

Valuation of inventories

1.9

-3.9

Connection fees

-0.5

-1.9

Provisions

-0.2

-1.9

Interest of equity loan

-0.2

-0.8

Finance leases

-0.1

-0.4

Other adjustments

-1.0

-2.2

Adjustments total

16.6

65.9

NET RESULT FOR THE PERIOD ACCORDING TO IFRS

26.4

200.0