Geberit AG Annual Report 2005

Consolidated Financial Statements Geberit Group
Consolidated Statements of Equity and Statements of Recognized Income and Expenses in Equity

a) Statements of Recognized Income and Expenses in Equity
	2005	2004
	MCHF	MCHF

Gains / (losses) on revaluation of properties
Available-for-sale investments
Hedge Accounting	(1.0)	(2.6)
Actuarial gains / (losses) and adjustments according to IAS 19.58(b)	(6.9)	(9.2)
Exchange differences on translation of foreign operations	(13.4)	3.2
Net income directly booked to equity	(21.3)	(8.6)
Net income according to income statement	262.5	194.4
Total net income	241.2	185.8
Attributable to shareholders	241.2	185.1
Attributable to minority interest		0.7

b) Consolidated Statements of Changes in Equity

	Attributable to the shareholders							Minority interest	Total equity
	Ordinary shares	Capital in excess of par	Treasury shares	Retained earnings	Distr. in excess of predeces- sor basis	Hedge accounting	Cum. translation adjust- ments	Minority interest	Total equity
	MCHF	MCHF	MCHF	MCHF	MCHF	MCHF	MCHF	MCHF	MCHF
Balance at 31.12. 2003	4.2	411.2	(29.2)	422.1	(88.3)	(3.6)	22.6	11.4	750.4
Changes
in accounting policy¹⁾		1.1		(51.9)					(50.8)
Balance at 31.12. 2003
(restated)	4.2	412.3	(29.2)	370.2	(88.3)	(3.6)	22.6	11.4	699.6
Total net income 2004				184.5		(2.6)	3.2	0.7	185.8
Dividends				(69.6)					(69.6)
Changes in Group
organization								(11.8)	(11.8)
(Purchase) / Sale of
treasury shares		8.7	(10.4)						(1.7)
Convertible bond
equity component		18.3							18.3
Share participation
and option plans		(3.8)							(3.8)
Balance at 31.12. 2004	4.2	435.5	(39.6)	485.1	(88.3)	(6.2)	25.8	0.3	816.8
Total net income 2005				255.6		(1.0)	(13.4)		241.2
Dividends				(90.3)					(90.3)
Changes in Group
organization								(0.3)	(0.3)
(Purchase) / Sale of
treasury shares		7.8	(10.0)						(2.2)
Convertible bond
equity component
Share participations
and option plans		(7.2)							(7.2)
Balance at 31.12. 2005	4.2	436.1	(49.6)	650.4	(88.3)	(7.2)	12.4		958.0

¹⁾ Retained earnings: IAS 19 revised MCHF (51.4) and IFRS 2 MCHF (0.5), Capital in excess of par: IFRS 2 MCHF 1.1

The accompanying notes are an integral part of the consolidated financial statements.