FCC Proudreed Properties 2005 HSBC SG CORPORATE ...

Corporate name: PROUDREED France
RESERVES IN THE BALANCE SHEET
Amount at the
beginning of
the tax year
INCREASES
Allowances of
the tax year
DECREASES
Recaptures during
the tax year
Amount at the
end of the
tax year
Nature of the reserves
1 2 3 4
REGULATED RESERVES
Reserves for reconstruction of minning &
petroleum deposits
Reserves for investment
Reserves for price increase
Reserves for price fluctuation
Derogatory depreciation 43,342 43,342
Tax reserves for foreign establishment set up
before 1.1.1992
Tax reserves for foreign establishment set up after
1.1.1992
Reserves for loan for establishment (art. 39
quinquies H of tax code)
Other regulated reserves
TOTAL I 43,342 43,342
RESERVES FOR CONTINGENCIES AND
CHARGES
Reserves for lawsuits
Reserves for warranty given to clients
Reserves for losses on forward markets
Reserves for fines & penalties
Reserves for loss on exchange rates
Reserves for pensions (or similar)
Reserves for taxes
Reserves for renewal of fixed assets
Reserves for major repairs
Reserves for social contribution on accrued
vacation
Other reserves for contingencies & charges 77,812 246,800 77,812 246,800
TOTAL II 77,812 246,800 77,812 246,800
RESERVE FOR DEPRECIATION
fixed assets
- intangibles
- tangibles
- consolidated shares
- capitalised securities
- other financial assets
On inventories & in-progress work
On accounts receivable 458,439 555,699 323,574 690,564
Other reserves for depreciation 74,888 74,888
TOTAL III 533,327 555,699 323,574 765,452
GRAND TOTAL (I+II+III) 611,139 845,841 401,386 1,055,594
– operating allow. & reversals 802,499 401,386
including –financial ’’
–exceptional ’’ 43,342
10
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