Press Releases: Greece

ALFA-BETA VASSILOPOULOS S.A.

Announcements

April 13, 2006 According to the statement of Capital Market Commission on 24/03/2006 with regard to the explicatory directive No. 118/23.03.2006 of the Committee of Accountant Standardisation and Controls on the subject "On problems of first application of International Financial Reporting Standards" we would like to inform the investor public that with the preparation of annual Financial Statements of fiscal year 2005 according to IFRS the Company proceeded in modifications compared to the published interim financial statements, as described below: In 2005 the tax audit, which was in process at the date of transition to IFRS, was finalized. Specifically, on December 23, 2005, ALFA-BETA VASSILOPOULOS reached an agreement with the Greek tax authorities for the settlement of the tax audit of TROFO and ENA for certain years before the acquisition of these two entities by "ALFA-BETA" in early 2001. According to the provisions of IFRS 1 Annex B Paragraph f ii, the readjustment of the goodwill arising from the acquisition and merger of enterprises before the date of transition to IFRS is allowed under certain preconditions. Based on the terms set in the above provisions of IFRS 1, the settlement has been recorded in Alfa-Beta's consolidated financial statements as a 10,232 thousand Euro increase of goodwill on the TROFO and ENA acquisition and a 1,806 thousand Euro decrease of Group equity in the opening balance sheet of 2004, the first year for which IFRS reporting by "ALFA-BETA" is presented. The financial impact of the settlement further increased the tax burden by an amount of 11.150 thousands Euro resulting mainly from the disallowance of tax losses incurred in 2000. From this impact a sum of 10.136 thousands Euro charged the Equity the 31/12/2004 and a sum of 1.014 thousands Euro the 2005 results (note 38 of the Annual Financial Statements for the Period 1 January - 31 December 2005). Moreover, for the more equitable presentation of Financial Statements there have been reclassifications in some lines the balance-sheet. The effect of above accounting treatment in the already published interim financial statements including beginning balance sheet, is as follows: Period ending at 31/03/2005 The modifications concerning the published interim financial statements of 31/03/2005 have as follows: A) Group 1) Beginning Balance sheet 1.1) In the line "Fixed assets" 230.270 thousand Euro instead of 229.327 thousand Euro in the published financial statements. 1.2) In the line "Trade receivable" 15.082 thousand Euro instead of 14.675 thousand Euro in the published financial statements. 1.3) In the line "Other assets" 1.833 thousand Euro instead of 14.158 thousand Euro in the published financial statements. 1.4) In the line "Other short-term liabilities" 216.390 thousand Euro instead of 208.664 thousand Euro in the published financial statements. 1.5) In the line "Shareholders equity" 54.530 thousand Euro instead of 73.231 thousand Euro in the published financial statements. 2) Balance Sheet at 31/03/2005 2.1) In the line "Fixed assets" 227.967 thousand Euro instead of 226.202 thousand Euro in the published financial statements. 2.2) In the line "Other assets" 9.699 thousand Euro instead of 12.356 thousand Euro in the published financial statements. 2.3) In the line "Other short-term liabilities" 221.280 thousand Euro instead of 204.294 thousand Euro in the published financial statements. 2.4) In the line "Shareholders' equity" 54.144 thousand Euro instead of 72.022 thousand Euro in the published financial statements. 3) Income Statement 01/01/2004-31/03/2004 3.1) In the line "Less tax" -1.237 thousand Euro instead of -1.796 thousand Euro in the published financial statements. 3.2) In the line "Profits after taxes" 1.101 thousand Euro instead of 1.660 thousand Euro in the published financial statements. 4) Income Statement 01/01/2005-31/03/2005 4.1) In the line "Less tax" 756 thousand Euro instead of 1.578 thousand Euro in the published financial statements. 4.2) In the line "Profits after taxes" -387 thousand Euro instead of -1.209 thousand Euro in the published financial statements. 5) Changes in Equity Statement 31/03/2004 5.1) In the line "Equity at the beginning of the period" 40.141 thousand Euro instead of 58.343 thousand Euro in the published financial statements. 5.2) In the line "Profit/(loss) after tax" 1.101 thousand Euro instead of 1.660 thousand Euro in the published financial statements 5.3) In the line "Equity at the end of the period" 38.186 thousand Euro instead of 57.038 thousand Euro in the published financial statements. 6) Changes in Equity Statement 31/03/2005 6.1) In the line "Equity at the beginning of the period" 54.530 thousand Euro instead of 73.231 thousand Euro in the published financial statements. 6.2) In the line "Profit/(loss) after tax" -387 thousand Euro instead of -1.209 thousand Euro in the published financial statements. 6.3) In the line "Equity at the end of the period" 54.144 thousand Euro instead of 72.022 thousand Euro in the published financial statements. 7) Equity Reconciliation at the Beginning of the Period 01/01/2004 7.1) In the line "Goodwill adjustment" -7.653 thousand Euro instead of 8.706 thousand Euro in the published financial statements. 7.2) In the line "Assessment of liabilities from other Deferred Taxation according to IFRS" 3.462 thousand Euro instead of 5.396 thousand Euro in the published financial statements. 7.3) In the line "Equity at the beginning of the period per IFRS" 40.141 thousand Euro instead of 58.434 thousand Euro in the published financial statements. 8) Equity Reconciliation at the Beginning of the Period 01/01/2005 8.1) In the line "Equity adjustment so as the absorption of the subsidiary TROFO S.A. to be stated under IFRS and not according to L.2166/93 as stated in the Balance Sheet based on Greek GAAP" 3.284 thousand Euro instead of -5.622 thousand Euro in the published financial statements. 8.2) In the line "Difference in valuation of participation on subsidiaries" -8.906 thousand Euro instead of 0 thousand Euro in the published financial statements. 8.3) In the line "Difference in valuation of participation on subsidiaries" 8.906 thousand Euro instead of 0 thousand Euro in the published financial statements. 8.4) In the line "Goodwill adjustment" -21.236 thousand Euro instead of -3.764 thousand Euro in the published financial statements. 8.5) In the line "Assessment of Liabilities from Other Deferred Taxation according to IFRS" 2.234 thousand Euro instead of 4.764 thousand Euro in the published financial statements. 8.6) In the line "Impact of the tax audit for the 1999 - 2000 fiscal years" -7.606 thousand Euro instead of 0 thousand Euro in the published financial statements. 8.7) In the line "Equity at the beginning of the period per IFRS" 54.530 thousand Euro instead of 73.231 thousand Euro in the published financial statements. B) Company 1) Balance-sheet of Beginning 1.1) In the line "Fixed assets" 225.607 thousand Euro instead of 228.459 thousand Euro in the published financial statements .1.2) In the line "Trade receivables" 25.985 thousand Euro instead of 27.172 thousand Euro in the published financial statements. 1.3) In the line "Other assets" 1.671 thousand Euro instead of 12.456 thousand Euro in the published financial statements. 1.4) In the line "Other short-term liabilities" 207.153 thousand Euro instead of 203.276 thousand Euro in the published financial statements. 1.5) In the line "Shareholders' equity" 59.008 thousand Euro instead of 77.709 thousand Euro in the published financial statements. 2) Balance sheet at 31/03/2005 2.1) In the line "Fixed assets" 223.775 thousand Euro instead of 225.803 thousand Euro in the published financial statements. 2.2) In the line "Other assets" 6.617 thousand Euro instead of 9.274 thousand Euro in the published financial statements. 2.3) In the line "Other short-term liabilities" 211.880 thousand Euro instead of 198.687 thousand Euro in the published financial statements. 2.4) In the line "Shareholders' equity" 59.489 thousand Euro instead of 77.367 thousand Euro in the published financial statements. 3) Income statement 01/01/2004-31/03/2004 3.1) In the line "Less tax" 528 thousand Euro instead of -3 thousand Euro in the published financial statements. 3.1) In the line "Profits after taxes" 84 thousand Euro instead of 615 thousand Euro in the published financial statements. 4) Income statement 01/01/2005-31/03/2005 4.1) In the line "Less tax" 465 thousand Euro instead of 1.288 thousand Euro in the published financial statements. 4.2) In line "Profits after taxes" 481 thousand Euro instead of -342 thousand Euros in the published financial statements. 5) Changes in Equity Statement 31/03/2004 5.1) In the line "Profit/(loss) after tax" 84 thousand Euro instead of 615 thousand Euro in the published financial statements. 5.2) In the line "Equity at the end of the period" 63.149 thousand Euro instead of 63.680 thousand Euro in the published financial statements. 6) Changes in Equity Statement 31/03/2005 6.1) In the line "Equity at the beginning of the period" 59.008 thousand Euro instead of 77.709 thousand Euro in the published financial statements. 6.2) In the line "Profit/(loss) after tax" 481 thousand Euro instead of -342 thousand Euro in the published financial statements. 6.3) In the line "Equity at the end of the period" 59.489 thousand Euro instead of 77.367 thousand Euro in the published financial statements. Period ending at 31/03/2005 B) Company Continued 7) Equity Reconciliation at the Beginning of the Period 01/01/2005 7.1) In the line "Equity Adjustment so as to present the absorption of the subsidiary TROFO S.A. in line with IFRS and not based on L.2166/93 as stated in the Balance Sheet based on GreekGAAP" 3.284 thousand Euro instead of -5.622 thousand Euro in the published financial statements..7.2) In the line "Difference in valuation of participation on subsidiaries" -8.906 thousand Euro instead of 0 thousand Euro in the published financial statements. 7.3) In the line "Goodwill adjustment" -14.111 thousand Euro instead of -5.546 thousand Euro in the published financial statements. 7.4) In the line "Assessment of Liabilities from Other Deferred Taxation according to IFRS" 1.073 thousand Euro instead of 3.603 thousand Euro in the published financial statements. 7.5) In the line "Impact of the tax audit for the 1999 - 2000 fiscal years" -7.606 thousand Euro instead of 0 thousand Euro in the published financial statements. 7.6) In the line "Equity at the beginning of the period per IFRS" 59.008 thousand Euro instead of 77.709 thousand Euro in the published financial statements. Period ending at 30/06/2005 The modifications concerning the published interim financial statements of 30/06/2005 have as follows: Α) Group 1) Beginning Balance sheet 1.1) In the line "Goodwill" 69.712 thousand Euro instead of 60.252 thousand Euro in the published financial statements. 1.2) In the line "Deferred tax asset" 4.328 thousand Euro instead of 6.858 thousand Euro in the published financial statements. 1.3) In the line "Trade receivables" 15.082 thousand Euro instead of 14.742 thousand Euro in the published financial statements. 1.4) In the line "Income tax advances" 115 thousand Euro instead of 2.772 thousand Euro in the published financial statements. 1.5) In the line "Deferred expenses" 229 thousand Euro instead of 218 thousand Euro in the published financial statements. 1.6) In the line "Other receivables" accrued income 1.489 thousand Euro instead of 1.479 thousand Euro in the published financial statements. 1.7) In the line "Retained earnings" -8.186 thousand Euro instead of 4.528 thousand Euro in the published financial statements. 1.8) In the line "Trade payables" 174.017 thousand Euro instead of 173.667 thousand Euro in the published financial statements. 1.9) In the line "Accrued expenses" 8.853 thousand Euro instead of 17.085 thousand Euro in the published financial statements. 1.10) In the line "Income tax payable" 16.986 thousand Euro instead of 0 thousand Euro in the published financial statements. 1.11) In the line "Other short-term liabilities" 16.534 thousand Euro instead of 8.290 thousand Euro in the published financial statements. 2) Balance sheet at 30/06/2005 2.1) In the line "Goodwill" 69.712 thousand Euro instead of 60.252 thousand Euro in the published financial statements. 2.2) In the line "Deferred tax asset" 2.750 thousand Euro instead of 3.483 thousand Euro in the published financial statements. 2.3) In the line "Ιncome tax advances" 115 thousand Euro instead of 2.787 thousand Euro in the published financial statements. 2.4) In line "Other receivables-accrued income" 1.568 thousand Euro instead of 1.554 thousand Euro in the published financial statements. 2.5) In the line "Retained earnings" -4.618 thousand Euro instead of 6.299 thousand Euro in the published financial statements. 2.6) In the line "Income tax payable" 16.986 thousand Euro instead of 0 thousand Euro in the published financial statements 3) Income statement 01/01/2004-30/06/2004 3.1) In the line "Less tax" 1.101 thousand Euro instead of -971 thousand Euro in the published financial statements. 3.2) In the line "Profit after tax" 4.977 thousand Euro instead of 7.049 thousand Euro in the published financial statements. 4) Income statement 01/01/2005-30/06/2005 4.1) In the line "Less tax" 1.587 thousand Euro instead of 3.384 thousand Euro in the published financial statements. 4.2) In the line "Profit after tax" 3.568 thousand Euro instead of 1.771 in the published financial statements. 5) Changes in Equity Statement 30/06/2004 5.1) In the line "Equity at the beginning of the period" 40.141 thousand Euro instead of 44.653 thousand Euro in the published financial statements. 5.2) In the line "Profit/(loss) after tax" 4.977 thousand Euro instead of 7.049 thousand Euro in the published financial statements 5.3) In the line "Equity at the end of the period" 42.062 thousand Euro instead of 48.646 thousand Euro in the published financial statements. 6) Changes in Equity Statement 30/06/2005 6.1) In the line "Equity at the beginning of the period" 54.530 thousand Euro instead of 67.244 thousand Euro in the published financial statements. 6.2) In the line "Profit/(Loss) after tax" 3.568 thousand Euro instead of 1.771 thousand Euro in the published financial statements 6.3) In the line "Equity at the end of the period" 58.098 thousand Euro instead of 69.015 thousand Euro in the published financial statements 7) Equity Reconciliation at the Beginning of the Period 01/01/2004 7.1) In the line "Goodwill adjustment" -7.653 thousand Euro instead of -5.075 thousand Euro in the published financial statements. 7.2) In the line "Assessment of Liabilities from Other Deferred Taxation according to IFRS" 3.462 thousand Euro instead of 5.396 thousand Euro in the published financial statements. 7.3) In the line "Equity at the beginning of the period per IFRS" 40.141 thousand Euro instead of 44.653 thousand Euro in the published financial statements. 8) Equity Reconciliation at the Beginning of the Period 01/01/2005 8.1) In the line "Goodwill adjustment" -21.236 thousand Euro instead of -18.658 thousand Euro in the published financial statements. 8.2) In the line "Assessment of Liabilities from Other Deferred Taxation according to IFRS" 2.234 thousand Euro instead of 4.764 thousand Euro in the published financial statements. 8.3) In the line "Impact of the tax audit for the 1999 - 2000 fiscal years" -7.606 thousand Euro instead of 0 thousand Euro in the published financial statements. 8.4) In the line "Equity at the beginning of the period per IFRS" 54.530 thousand Euro instead of 67.244 thousand Euro in the published financial statements. Β) Company 1) Beginning Balance sheet 1.1) In the line "Goodwill" 69.712 thousand Euro instead of 60.252 thousand Euro in the published financial statements. 1.2) In the line "Subsidiaries" 7.375 thousand Euro instead of 11.169 thousand Euro in the published financial statements. 1.3) In the line "Deferred tax asset" 3.225 thousand Euro instead of 5.755 thousand Euro in the published financial statements. 1.4) In the line "Trade receivables" 25.985 thousand Euro instead of 25.995 thousand Euro in the published financial statements. 1.5) In the line "Income tax advances" 0 thousand Euro instead of 2.658 thousand Euro in the published financial statements. 1.6) In the line "Deferred expenses" 210 thousand Euro instead of 197 thousand Euro in the published financial statements. 1.7) In the line "Other receivables -accrued income" 1.461 thousand Euro instead of 1.451 thousand Euro in the published financial statements. 1.8) In the line "Retained earnings" -3.987 thousand Euro instead of 8.730 thousand Euro in the published financial statements. 1.9) In the line "Accrued expenses" 8.486 thousand Euro instead of 16.312 thousand Euro in the published financial statements. 1.10) In the line "Income tax payable" 13.193 thousand Euro instead of 0 thousand Euro in the published financial statements. 1.11) In the line "Other short-term liabilities" 16.093 thousand Euro instead of 8.256 thousand Euro in the published financial statements. 2) Balance sheet at 30/06/2005 2.1) In the line "Goodwill" 69.712 thousand Euro instead of 60.252 thousand Euro in the published financial statements. 2.2) In the line "Subsidiaries" 7.375 thousand Euro instead of 11.169 thousand Euro in the published financial statements. 2.3) In the line "Deferred tax asset" 1.813 thousand Euro instead of 2.546 thousand Euro in the published financial statements. 2.4) In the line "Income tax advances" 0 thousand Euro instead of 2.672 thousand Euro in the published financial statements. 2.5) In the line "Other receivables-accrued income" 1.536 thousand Euro instead of 1.521 thousand Euro in the published financial statements. 2.6) In the line "Retained earnings" -394 thousand Euro instead of 10.523 thousand Euro in the published financial statements. 2.7) In the line "Income tax payable" 13.193 thousand Euro instead of 0 thousand Euro in the published financial statements 3) Income statement 01/01/2004-30/06/2004 3.1) In the line "Less tax" 2.012 thousand Euro instead of -5 thousand Euro in the published financial statements. 3.2) In the line "Profit after tax" 2.742 thousand Euro instead of 4.759 thousand Euro in the published financial statements. 4) Income statement 01/01/2005-30/06/2005 4.1) In the line "Less tax" 1.422 thousand Euro instead of 3.218 thousand Euro in the published financial statements. 4.2)In the line "Profit after tax" 3.593 thousand Euro instead of 1.796 thousand Euro in the published financial statements. 5) Changes in Equity Statement 30/06/2004 5.1) In the line "Profit/(loss) after tax" 2.742 thousand Euro instead of 4.759 thousand Euro in the published financial statements. 5.2) In the line "Equity at the end of the period" 65.807 thousand Euro instead of 67.824 thousand Euro in the published financial statements. (PART C) Period ending at 30/06/2005 Continued Β) Company Continued 6) Changes in Equity Statement 30/06/2005 6.1) In the line "Equity at the beginning of the period" 59.008 thousand Euro instead of 71.721 thousand Euro in the published financial statements. 6.2) In the line "Profit/(loss) after tax" 3.593 thousand Euro instead of 1.796 thousand Euro in the published financial statements. 6.3) In the line "Equity at the end of the period" 62.601 thousand Euro instead of 73.517 thousand Euro in the published financial statements. 7) Equity Reconciliation at the Beginning of the Period 01/01/2005 7.1) In the line "Goodwill adjustment" -14.111 thousand Euro instead of -11.533 thousand Euro in the published financial statements. 7.2) In the line "Assessment of Liabilities from Other Deferred Taxation according to IFRS" 1.073 thousand Euro instead of 3.603 thousand Euro in the published financial statements. 7.3) In the line "Impact of the tax audit for the 1999 - 2000 fiscal years" -7.606 thousand Euro instead of 0 thousand Euro in the published financial statements. 7.4) In the line "Equity at the beginning of the period per IFRS" 59.008 thousand Euro instead of 71.721 thousand Euro in the published financial statements. Period ending at 30/09/2005 The modifications concerning the published interim financial statements of 30/09/2005 have as follows: A) Group 1) Beginning Balance sheet 1.1) In the line "Fixed assets" 230.270 thousand Euro instead of 223.340 thousand Euro in the published financial statements. 1.2) In the line "Τrade receivables" 15.082 thousand Euro instead of 14.742 thousand Euro in the published financial statements. 1.3) In the line "Other assets" 1.833 thousand Euro instead of 4.469 thousand Euro in the published financial statements. 1.4) In the line "Other short-term liabilities" 216.390 thousand Euro instead of 199.042 thousand Euro in the published financial statements. 1.5) In the line "Net equity" 54.530 thousand Euro instead of 67.244 thousand Euro in the published financial statements. 2) Balance sheet at 30/09/2005 2.1) In the line "Fixed assets" 231.381 thousand Euro instead of 222.726 thousand Euro in the published financial statements. 2.2) In the line "Other assets" 1.992 thousand Euro instead of 4.650 thousand Euro in the published financial statements. 2.3) In the line "Other short-term liabilities" 183.975 thousand Euro instead of 166.989 thousand Euro in the published financial statements. 2.4) In the line "Net equity" 59.720 thousand Euro instead of 70.709 thousand Euro in the published financial statements. 3) Income statement 01/01/2004-30/09/2004 3.1) In the line "Less tax" 2.055 thousand Euro instead of -480 thousand Euro in the published financial statements. 3.2) In the line "Profit/(Loss) after tax" 6.409 thousand Euro instead of 8.944 thousand Euro in the published financial statements. 4) Income statement 01/01/2005-30/09/2005 4.1) In the line "Less tax" 2.435 thousand Euro instead of 4.160 thousand Euro in the published financial statements. 4.2) In the line "Profit/(Loss) after tax" 5.191 thousand Euro instead of 3.466 thousand Euro in the published financial statements. 5) Changes in Equity Statement 30/09/2004 5.1) In the line "Equity at the beginning of the period" 40.141 thousand Euro instead of 44.653 thousand Euro in the published financial statements. 5.2) In the line "Profit/(loss) after tax" 6.409 thousand Euro instead of 8.944 thousand Euro in the published financial statements 5.3) In the line "Equity at the end of the period" 43.494 thousand Euro instead of 50.541 thousand Euro in the published financial statements. 6) Changes in Equity Statement 30/09/2005 6.1) In the line "Equity at the beginning of the period" 54.530 thousand Euro instead of 67.244 thousand Euro in the published financial statements. 6.2) In the line "Profit/(Loss) after tax" 5.190 thousand Euro instead of 3.465 thousand Euro in the published financial statements 6.3) In the line "Equity at the end of the period" 59.721 thousand Euro instead of 70.710 thousand Euro in the published financial statements 7) Equity Reconciliation at the Beginning of the Period 01/01/2004 7.1) In the line "Goodwill adjustment" -7.653 thousand Euro instead of -5.075 thousand Euro in the published financial statements. 7.2) In the line "Assessment of Liabilities from Other Deferred Taxation according to IFRS" 3.462 thousand Euro instead of 5.396 thousand Euro in the published financial statements. 7.3) In the line "Equity at the beginning of the period per IFRS" 40.141 thousand Euro instead of 44.653 thousand Euro in the published financial statements. 8) Equity Reconciliation at the Beginning of the Period 01/01/2005 8.1) In the line "Goodwill adjustment" -21.236 thousand Euro instead of -18.658 thousand Euro in the published financial statements. 8.2) In the line "Assessment of Liabilities from Other Deferred Taxation according to IFRS" 2.234 thousand Euro instead of 4.764 thousand Euro in the published financial statements. 8.3) In the line "Impact of the tax audit for the 1999 - 2000 fiscal years" -7.606 thousand Euro instead of 0 thousand Euro in the published financial statements. 8.4) In the line "Equity at the beginning of the period per IFRS" 54.530 thousand Euro instead of 67.244 thousand Euro in the published financial statements. B) Company 1) Beginning Balance sheet 1.1) In the line "Fixed assets" 225.607 thousand Euro instead of 222.471 thousand Euro in the published financial statements. 1.2) In the line "Trade receivables" 25.985 thousand Euro instead of 25.996 thousand Euro in the published financial statements. 1.3) In the line "Other assets" 1.671 thousand Euro instead of 4.305 thousand Euro in the published financial statements. 1.4) In the line "Other short-term liabilities" 207.153 thousand Euro instead of 193.949 thousand Euro in the published financial statements. 1.5) In the line "Net equity" 59.008 thousand Euro instead of 71.721 thousand Euro in the published financial statements. 2) Balance sheet at 30/09/2005 2.1) In the line "Fixed assets" 228.076 thousand Euro instead of 223.214 thousand Euro in the published financial statements. 2.2) In the line "Other assets" 1.823 thousand Euro instead of 4.480 thousand Euro in the published financial statements. 2.3) In the line "Other short-term liabilities" 173.881 thousand Euro instead of 160.688 thousand Euro in the published financial statements. 2.4) In the line "Net equity" 63.992 thousand Euro instead of 74.980 thousand Euro in the published financial statements. 3) Income statement 01/01/2004-30/09/2004 3.1) In the line"Less tax" 2.299 thousand Euro instead of -153 thousand Euro in the published financial statements. 3.2) In the line "Profit/(Loss) after tax" 2.809 thousand Euro instead of 5.261 thousand Euro in the published financial statements. 4) Income statement 01/01/2005-30/09/2005 4.1) In the line "Less tax" 1.557 thousand Euro instead of 3.282 thousand Euro in the published financial statements. 4.2)In the line "Profit/(Loss) after tax" 4.984 thousand Euro instead of 3.259 thousand Euro in the published financial statements. 5) Changes in Equity Statement 30/09/2004 5.1) In the line "Profit/(loss) after tax" 2.809 thousand Euro instead of 5.261 thousand Euro in the published financial statements. 5.2) In the line "Equity at the end of the period" 65.874 thousand Euro instead of 68.326 thousand Euro in the published financial statements. 6) Changes in Equity Statement 30/09/2005 6.1) In the line "Equity at the beginning of the period" 59.008 thousand Euro instead of 71.721 thousand Euro in the published financial statements. 6.2) In the line "Profit/(loss) after tax" 4.984 thousand Euro instead of 3.259 thousand Euro in the published financial statements. 6.3) In the line "Equity at the end of the period" 63.992 thousand Euro instead of 74.980 thousand Euro in the published financial statements. 7) Equity Reconciliation at the Beginning of the Period 01/01/2005 7.1) In the line "Goodwill adjustment" -14.111 thousand Euro instead of -11.533 thousand Euro in the published financial statements. 7.2) In the line "Assessment of Liabilities from Other Deferred Taxation according to IFRS" 1.073 thousand Euro instead of 3.603 thousand Euro in the published financial statements. 7.3) In the line "Impact of the tax audit for the 1999 - 2000 fiscal years" -7.606 thousand Euro instead of 0 thousand Euro in the published financial statements. 7.4) In the line "Equity at the beginning of the period per IFRS" 59.008 thousand Euro instead of 71.721 thousand Euro in the published financial statements.