TAILIEUCHUNG - International Financial Reporting Standards IAS 39 – Achieving hedge accounting in practice

In 1998, additional depreciation costs relating to write-downs of property, plant and equipment of NLG 148 million resulting from the recognition of asset impairment were reported in the separate line item restructuring charges (1997: NLG 145 million, 1996: NLG 144 million). Amortization of goodwill relating to unconsolidated companies amounting to NLG 2 million (1997: NLG 18 million, 1996: NLG 14 million) was not included in costs of sales but was charged against results relating to unconsolidated companies. Amortization of other intangible assets is NLG 445 million, representing amortized in-process R&D paid as part of acquisitions in 1998 | f CMATEÍWUsE WPERS 0 International Financial Reporting Standards IAS 39 - Achieving hedge accounting in practice December 2005 ifrs PricewaterhouseCoopers is the world s largest professional services organisation. Drawing on the knowledge and skills of 125 000 people in 142 countries we build relationships by providing services based on quality and integrity. Other publications on IFRS PricewaterhouseCoopers has published the following publications on International Financial Reporting Standards and corporate practices they are available from your nearest PricewaterhouseCoopers office. Acquisitions - Accounting and transparency under IFRS 3 Adopting IFRS - A step-by-step illustration of the transition to IFRS Applying IFRS - Finding the right solution available on Comperio IFRS1 Financial instruments under IFRS IFRS Disclosure Checklist 2005 IFRS Measurement Checklist 2005 IFRS Pocket Guide 2005 Illustrative Consolidated Financial Statements 2004 - Banks Illustrative Consolidated Financial Statements 2004 - Insurance Illustrative Consolidated Financial Statements 2004 - Investment Property Illustrative Corporate Consolidated Financial Statements 2005 Illustrative Financial Statements 2004 - Investment Funds Illustrative Interim Consolidated Financial Statements 2005 - For first-time adopters of IFRS Impact of improvements amendments and new standards for continuing users of IFRS Share-based Payment - A practical guide to applying IFRS 2 SIC-12 and FIN 46 R - The substance of control Similarities and Differences - A comparison of IFRS and US GAAP Understanding IAS 29 - Financial Reporting in Hyperinflationary Economies Audit Committees - Good Practices for Meeting Market Expectations Building the European Capital Market - Common Principles for a Capital Market IFRS News - Shedding light on the IASB s activities Making the Change to International Financial Reporting Standards Ready to take the plunge IFRS readiness survey 2004 World Watch - .

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