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Consolidated Changes in Equity<br />
1,000 CHF<br />
Balance April 1, 2004 (as reported)<br />
Effect of adopting IFRS 2 1)<br />
Balance April 1, 2004 (restated)<br />
Changes in accounting principles (IFRS 3)<br />
Tax on items taken directly<br />
to the equity<br />
Currency translation differences<br />
Total income and expense recognized<br />
directly in equity<br />
Consolidated income after taxes<br />
Total recognized income and expense<br />
for the year<br />
Capital increase of Phonak <strong>Holding</strong> <strong>AG</strong><br />
from conditional capital<br />
Share-based payments (IFRS 2) 1)<br />
Sale of treasury shares<br />
Purchase of treasury shares<br />
Dividend paid by Phonak <strong>Holding</strong> <strong>AG</strong><br />
Balance March 31, 2005<br />
Changes in minorities<br />
Currency translation differences<br />
Total income and expense recognized<br />
directly in equity<br />
Consolidated income after taxes<br />
Total recognized income and expense<br />
for the year<br />
Capital increase of Phonak <strong>Holding</strong> <strong>AG</strong><br />
from conditional capital<br />
Share-based payments (IFRS 2)<br />
Sale of treasury shares<br />
Purchase of treasury shares<br />
Dividend paid by Phonak <strong>Holding</strong> <strong>AG</strong><br />
Balance March 31, 2006<br />
Share<br />
capital<br />
3,273<br />
3,273<br />
1) Adjustments in accordance with new IFRS accounting standards (see Note 32)<br />
The Notes are an integral part of the consolidated financial statements<br />
28<br />
3,301<br />
17<br />
3,318<br />
Attributable to equity holders of Phonak <strong>Holding</strong> <strong>AG</strong><br />
Share<br />
premium<br />
135,164<br />
364<br />
135,528<br />
7,532<br />
1,878<br />
1,640<br />
146,578<br />
6,430<br />
1,275<br />
(241)<br />
154,042<br />
Retained<br />
earnings<br />
238,190<br />
(364)<br />
237,826<br />
107<br />
42<br />
149<br />
95,024<br />
95,173<br />
(13,074)<br />
319,925<br />
171,447<br />
171,447<br />
(19,840)<br />
471,532<br />
Cumulative<br />
translation<br />
adjustment<br />
(23,577)<br />
(23,577)<br />
1,883<br />
1,883<br />
1,883<br />
(21,694)<br />
19,787<br />
19,787<br />
19,787<br />
(1,907)<br />
Treasury<br />
shares<br />
(3,960)<br />
(3,960)<br />
3,960<br />
(319)<br />
(319)<br />
6,312<br />
(8,176)<br />
(2,183)<br />
Minority<br />
interest<br />
1,248<br />
1,248<br />
(31)<br />
(31)<br />
832<br />
801<br />
(136)<br />
1,913<br />
(567)<br />
(567)<br />
1,018<br />
451<br />
(133)<br />
2,231<br />
Consolidated Financial Statements<br />
Total<br />
equity<br />
350,338<br />
350,338<br />
107<br />
42<br />
1,852<br />
2,001<br />
95,856<br />
97,857<br />
7,560<br />
1,878<br />
5,600<br />
(319)<br />
(13,210)<br />
449,704<br />
(567)<br />
19,787<br />
19,220<br />
172,465<br />
191,685<br />
6,447<br />
1,275<br />
6,071<br />
(8,176)<br />
(19,973)<br />
627,033<br />
49
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