Appendix C
List of Companies
The following table lists the financial reports of the companies from which extracts were used as illustration in this publication. The table also indicates the year end of the financial reports, the set of standards under which the reports were prepared and whether the company is a SEC registrant or not.
Name A & J Mucklow Group plc AB Volvo ABB Grain Ltd ABN AMRO Holding N.V. Acambis plc Acc-Ross Holdings Limited Acta S.p.A Air France-KLM S.A. Aker Kvaerner ASA Akzo Nobel N.V. Albidon Limited Alcatel-Lucent Alcatel-Lucent Alcoa World Alumina and Chemicals Alma Media Corporation Altana Aktiengesellschaft Alumina Limited Alumina Limited Aluminum Corporation of China Limited AMG Advanced Metallurgical Group N.V. Andritz AG Ansell Limited Antofagasta plc ASOS PLC AstraZeneca PLC AstraZeneca PLC Astro All Asia Networks plc Atorka Group hf Atos Origin Auspine Limited Australian Worldwide Exploration Limited Aviva plc BAA Limited Banesto Group Financial Report AR 2007 AR 2007 Financial Report 2007 AR 2007 AR 2007 AR 2007 AR 2007 Reference Document 2006-07 AR 2007 AR 2007 AR 2007 AR 2006 on Form 20-F AR 2007 on Form 20-F Form 20-F 2006 AR 2007 AR 2007 AR 2006 Form 20-F 2006 Form 20-F 2006 AR 2007 AR 2007 Financial Report 2007 AR 2007 AR 2008 AR & Form 20-F 2006 AR & Form 20-F 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 Year end 30 June 2007 31 Dec. 2007 30 Sept. 2007 31 Dec. 2007 31 Dec. 2007 28 Feb. 2007 31 Dec. 2007 31 Mar. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2006 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2006 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 30 June 2007 31 Dec. 2007 31 Mar. 2008 31 Dec. 2006 31 Dec. 2007 31 Jan. 2007 31 Dec. 2007 31 Dec. 2007 30 June 2007 30 June 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 IFRS-IASB/IFRSEU/IFRS-Other IFRS-IASB IFRS-EU IFRS-Australia IFRS-IASB IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-EU IFRS-IASB US GAAP1 IFRS-EU IFRS-IASB IFRS-Australia IFRS-Australia IFRS-Hong Kong (HKFRS) IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU SEC registrant No No No Yes No No No Yes No No No Yes Yes Yes No No Yes Yes Yes No No No No No Yes Yes No No No No No No No No
Financial Reporting in Canada under IFRS 1229
Appendix C
Name Bank of Ireland Barclays Bank PLC Barclays PLC Barloworld Limited BASF Aktiengesellschaft Bayer Aktiengesellschaft Beaconsfield Gold NL Benetton Group SpA BNP Paribas BOC Hong Kong Holdings Limited Borealis AG BP p.l.c. British Sky Broadcasting Group plc Brookfield Asset Management Inc.
Financial Report Report & Accounts 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 Annual Financial Report 2007 Form 20-F 2006 Registration Document 2007 AR 2007 AR 2007 AR 2006 AR 2007
Year end 31 Mar. 2007 31 Dec. 2007 31 Dec. 2007 30 Sept. 2007 31 Dec. 2007 31 Dec. 2007 30 June 2007 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 30 June 2007
IFRS-IASB/IFRSEU/IFRS-Other IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-Hong Kong (HKFRS) IFRS-EU IFRS-IASB IFRS-IASB Canadian GAAP1 Canadian GAAP1 IFRS-IASB IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-IASB
SEC registrant Yes No Yes No No No No Yes No No No Yes Yes Yes Yes Yes Yes Yes No No No No Yes No Yes No Yes No No Yes Yes Yes
Interim Report Q2 2008 30 June 2008
Brookfield Asset Management Inc. Interim Report Q3 2008 30 Sept. 2008 BT Group PLC BT Group PLC Cadbury Schweppes plc Carl Zeiss AG Casino Guichard–Perrachon Centrica plc CEVA Group Plc China Telecom Corporation Limited ClinPhone plc Corporate Express NV Corus Group plc CRH public limited company Crucell N.V. Daejan Holdings PLC Daimler AG Daimler AG DaimlerChrysler AG AR & Form 20-F 2007 AR & Form 20-F 2008 AR & Acounts 2007 AR 2007 AR 2006 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2006 Form 20-F 2006 Form 20-F 2006 Report & Financial Statements 2007 AR 2007 Form 20-F 2007 IFRS Consolidated Financial Statements 2006 AR 2007 AR 2008 AR 2007 AR 2007 Annual Review 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 Financial Report 2007 AR 2007 AR 2007 AR 2007 31 Mar. 2007 31 Mar. 2008 31 Dec. 2007 30 Sept. 2007 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 28 Feb. 2007 31 Dec. 2007 30 Dec. 2006 31 Dec. 2006 31 Dec. 2006 31 Mar. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006
Danfoss A/S Danisco A/S Delhaize Group SA Detica Group plc Deutsche Bank Aktiengesellschaft Deutsche Telekom AG Diageo plc Dimension Data Holdings plc Douglas Holding AG Dragon Mining Limited Electricité de France S.A. Elisa Enel SpA Eni SpA
31 Dec. 2007 30 Apr. 2008 31 Dec. 2007 31 Mar. 2007 31 Dec. 2007 31 Dec. 2007 30 June 2007 30 Sept. 2007 30 Sept. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007
IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-IASB IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-EU IFRS-EU
No No Yes No Yes Yes Yes No No No No No No Yes
1230 Financial Reporting in Canada under IFRS
List of Companies
Name eXpansys PLC Fiat S.p.A. Flaga Group hf. FLSmidth & Co. A/S Fugro N.V. Gecina Gemalto N.V. Givaudan SA GlaxoSmithKline Gold Fields Limited Groupe Bruxelles Lambert S.A. Groupe Danone Halfords Group plc HEAD N.V. HeidelbergCement Group Heidelberger Druckmaschinen Aktiengesellschaft Heidelberger Druckmaschinen Aktiengesellschaft HELLENICTELECOMMUNICATIONS ORGANISATION S.A. Helphire Group plc Holcim Ltd HSBC Holdings plc Informa plc ING Groep N.V. Inmet Mining Corporation Innogenetics NV InterContinental Hotels Group PLC International Power plc Intrawest Corporation Italtel Group S.p.A. Kewill Systems PLC Kingfisher plc Koninklijke Ahold N.V. Koninklijke Philips Electronics N.V. Lafarge Lafarge Land of Leather Holdings plc Libertas Capital Group plc Lihir Gold Limited Luminar plc Metso Corporation Minerva plc Minster Pharmaceuticals plc N M Rothschild & Sons Limited National Grid Electricity Transmission plc
Financial Report IFRS Restatement Report January 2008 AR 2007 Consolidated Financial Statements 2007 AR 2007 AR 2007 AR 2006 AR 2007 Annual & Financial Report 2007 AR 2007 AR 2008 Half-yearly Report June 2008 Form 20-F 2006 AR 2008 Form 20-F 2006 AR 2007 AR 2007 AR 2008 AR 2007 AR 2007 AR 2006 Form 20-F 2006 AR 2007 AR 2007 AR 2006 Annual Brochure 2006 AR 2007 AR 2007 AR 2006 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR on Form 20-F 2006 AR Document de référence 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 Interim Financial Statements 2007 AR 2007 AR 2007
Year end 30 Apr. 2008 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 30 June 2008 30 June 2008 31 Dec. 2006 28 Mar. 2008 31 Dec. 2006 31 Dec. 2007 31 Mar. 2007 31 Mar. 2008 31 Dec. 2007 30 June 2007 31 Dec. 2006 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 30 June 2006 31 Dec. 2007 31 Mar. 2007 3 Feb. 2007 30 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007 29 July 2007 31 Dec. 2007 31 Dec. 2007 1 Mar.2007 31 Dec. 2007 30 June 2007 30 Sept. 2007 31 Mar. 2007 31 Mar. 2007
IFRS-IASB/IFRS- SEC EU/IFRS-Other registrant IFRS-EU No IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU IFRS-EU Canadian GAAP1 IFRS-EU IFRS-EU IFRS-EU Canadian GAAP1 IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS EU IFRS-EU IFRS-EU IFRS-EU No No No No No No No Yes Yes No No No Yes No No No Yes No No Yes No Yes No No Yes No No No No No No Yes No No No No No No No No No No No
Financial Reporting in Canada under IFRS 1231
Appendix C
Name Nationwide Building Society Nestlé Group Networkers International PLC Neurochem Inc. NH Hoteles, S.A. NIREUS AQUACULTURE S.A. Nobel Biocare Holding AG Nokia Corporation Nokian Tyres plc Norsk Hydro ASA
Financial Report AR 2008 AR 2006 AR 2007 AR 2006 Consolidated Financial Statements 2006 AR 2007 AR 2007 Form 20-F 2006 AR 2007 Conversion to International Financial Reporting Standards 2006 AR 2007 AR 2007 AR 2006 AR 2007 AR 2007 Financial Statements 2007 Financial Statements 2007 Interim Report Q2 2008 AR 2007
Year end 4 Apr. 2008 31 Dec. 2006 31 Dec. 2007 31 Dec. 2006 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007 31 Dec. 2006
IFRS-IASB/IFRSEU/IFRS-Other IFRS-EU IFRS-IASB IFRS-EU Canadian GAAP1 IFRS-EU IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-EU
SEC registrant No No No No No No No Yes No No
Norsk Hydro ASA Northam Platinum Limited Novartis AG Novo Nordisk A/S Nycomed S.C.A. SICAR OAO Baltika Breweries Océ N.V. OMG plc Österreichische ElektrizitätswirtschaftsAktiengesellschaft Oxford Instruments plc PaperlinX Limited Pearson plc Pernod Ricard Port Otago Limited PSA Peugeot Citroën Qantas Airways Limited Quintain Estates and Development PLC Reunert Limited Ricardo plc Rio Tinto Group Roche Holding Ltd Roche Holding Ltd Rockeby biomed Limited Royal & Sun Alliance Insurance Group plc Royal Ten Cate SABMiller plc Sampo plc Samson Oil and Gas Limited SAP AG Sasol Limited Sasol Limited
31 Dec. 2007 30 June 2007 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 30 Nov. 2007 31 Mar. 2008 31 Dec. 2007
IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-EU
No No Yes Yes No No No No No
AR 2007 Full Financial Report 2007 AR 2007 Financial Report 2007 AR 2007
31 Mar. 2007 30 June 2007 31 Dec. 2007 30 June 2007 30 June 2007
Registration Document 31 Dec. 2007 2007 AR 2007 30 June 2007 AR 2007 31 Mar. 2007 AR 2007 AR 2007 Full Financial Statements 2007 AR 2006 AR 2007 AR 2006 AR 2007 AR 2007 AR 2008 AR 2007 AR 2007 IFRS Financial Reports 2007 Annual Financial Statements 2007 Financial Results 2008 30 Sept. 2007 30 June 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007 30 June 2006 31 Dec. 2007 31 Dec. 2007 31 Mar. 2008 31 Dec. 2007 30 June 2007 31 Dec. 2007 30 June 2007 30 June 2008
IFRS-EU IFRS-Australia (AASB) IFRS-EU IFRS-EU IFRS-New Zealand IFRS-EU IFRS-IASB IFRS-EU IFRS-IASB IFRS-EU IFRS-IASB IFRS-IASB IFRS-IASB IFRS-Australia IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-EU IFRS-IASB IFRS-IASB
No No Yes No No No No No No No Yes No No No No No No No No Yes Yes Yes
1232 Financial Reporting in Canada under IFRS
List of Companies
Name SGL Carbon Aktiengesellschaft Shaftesbury PLC Siemens AG Signet Group plc Silver Wheaton Corp.
Financial Report Form 20-F 2006 AR 2007 AR 2007 AR 2007 AR 2006
Year end 31 Dec. 2006 30 Sept. 2007 30 Sept. 2007 2 Feb. 2007 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007 30 Apr. 2007 30 June 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 30 Sept. 2007 31 Dec. 2007 31 Mar. 2007 31 Dec. 2007 31 Dec. 2007 31 Mar. 2008 30 June 2007 24 Feb. 2007 30 June 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007 31 Mar. 2008 30 June 2008 30 Sept 2008 30 June 2007 31 Dec. 2005 31 Dec. 2006 31 Dec. 2007 31 Dec. 2007 31 Mar. 2008 31 Mar. 2007 31 Mar. 2008 31 Dec. 2007 31 Dec. 2007
Skandinaviska Enskilda Banken AR 2007 AB Skanska AB AR 2007 Smith & Nephew plc AR 2007 Solvay S.A. AR 2006 Solvay S.A. AR 2007 Stagecoach Group plc AR 2007 Steinhoff International AR 2007 Holdings Limited Stora Enso Oyj AR 2007 Suez Reference Document 2007 Svenska Cellulosa Aktiebolaget AR 2007 SCA Swisscom AG AR 2006 Swisscom Ltd. AR 2007 Swiss Post Group AR 2007 Tadpole Technology plc AR 2007 Telefonaktiebolaget LM AR 2007 on Form 20-F Ericsson Telent plc AR 2007 Teleset Networks Public AR 2007 Company Limited TeliaSonera AB AR 2007 Telkom SA Limited Form 20-F 2008 Telstra Corporation Limited AR 2007 Tesco PLC AR 2007 The Go-ahead Group Plc AR 2007 The Thomson Corporation AR 2007 Thomson Thomson Thomson Reuters Corporation Thomson Reuters Corporation Thomson Reuters Corporation Thorntons PLC ThyssenKrupp AG TNT N.V. TNT N.V. TomTom NV Transnet Limited Transnet Ltd Ubisoft Entertainment S.A. UBS AG Unibail-Rodamco Form 20-F 2006 Form 20-F 2007 First Quarter Report 2008 Second Quarter Report 2008 Third Quarter Report 2008 AR 2007 Interim Report 1st Quarter 2005-06 AR 2006 AR 2007 AR 2007 AR 2008 AR 2007 AR 2008 AR 2007 AR 2007
IFRS-IASB/IFRSEU/IFRS-Other IFRS-IASB IFRS-EU IFRS-EU IFRS-EU Canadian GAAP1 IFRS-EU IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-IASB IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-EU Canadian GAAP1 IFRS-EU IFRS-IASB Canadian GAAP1 Canadian GAAP1 Canadian GAAP1 IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-EU IFRS-IASB IFRS-EU
SEC registrant No No Yes Yes Yes No No Yes No No No No Yes No No No No No No No No No No Yes No No No Yes Yes Yes Yes Yes Yes No No No No No No No No Yes No
Financial Reporting in Canada under IFRS 1233
Appendix C
Name Unilever Unilever United Utilities PLC Vattenfall AB Vestas Wind Systems A/S Vivendi Vodacom Group Plc Vodafone Group Plc Vodafone Group Plc Vodafone Group Plc Vodafone Group Plc voestalpine AG Westpac Banking Corporation Wincanton plc Wolters Kluwer nv Workspace Group PLC WPP Group PLC Xstrata plc Xstrata plc
Financial Report AR on Form 20-F 2006 AR 2007 AR 2007 AR 2007 AR 2007 AR 2006 AR 2007 AR 2006 AR 2007 Form 20-F 2007 AR 2008 AR 2008 AR 2007 AR 2007 AR 2007 AR 2007 AR 2007 AR 2006 AR 2007
Year end 31 Dec. 2006 31 Dec. 2007 31 Mar. 2007 31 Dec. 2007 31 Dec. 2007 31 Dec. 2006 31 Mar. 2007 31 Mar. 2006 31 Mar. 2007 31 Mar. 2007 31 Mar. 2008 31 Mar. 2008 30 Sept. 2007 31 Mar. 2007 31 Dec. 2007 31 Mar. 2007 31 Dec. 2007 31 Dec. 2006 31 Dec. 2007
IFRS-IASB/IFRSEU/IFRS-Other IFRS-EU IFRS-IASB IFRS-EU IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-IASB IFRS-IASB IFRS-IASB IFRS-IASB IFRS-EU IFRS-Australia IFRS-EU IFRS-EU IFRS-EU IFRS-IASB IFRS-EU IFRS-EU
SEC registrant Yes Yes No No No No No Yes Yes Yes Yes No Yes No No No No No No
1
Used only for illustration in one extract.
In the European Union (EU) all listed companies are required by law to prepare their consolidated financial statements in accordance with IFRS as adopted by the EU (“IFRS-EU”). In the current legal framework, the EU has the right to examine each standard or interpretation issued by the IASB (“IFRS-IASB”). Therefore from a practical perspective, IFRS-EU and IFRS-IASB may not be identical at a particular point in time. Consequently any potential difference between IFRS-EU and IFRS-IASB in the extracts is limited to potential temporary differences due to the endorsement process and one very specific difference in hedge accounting, which is only relevant to a limited number of banks. However, all extracts chosen to illustrate any particular standard or interpretation are in accordance with IFRS-IASB.
1234 Financial Reporting in Canada under IFRS