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For financial years starting on or after January 1, 2005 all European publicly listed companies have to report on the basis of International Financial Reporting Standards ('IFRS'). For Océ N.V. ('Océ') the relevant financial year starts on December 1, 2005 and ends on November 30, 2006 ('financial year 2006').
In the IFRS based reporting for the financial year 2006, comparative IFRS based information for the financial year 2005 will also be provided. For this purpose, the comparative reporting for the financial year 2005 has to be adjusted from Dutch GAAP to IFRS. In order to provide this comparative financial information under IFRS in the financial year 2006, the IFRS transition date for Océ is December 1, 2004.
The Océ IFRS financial information document provides unaudited information about the impact of IFRS on the consolidated opening balance sheet at December 1, 2004. In addition, it provides IFRS based information for all quarters and the full financial year 2005, as well as the impact of the application of IAS32, IAS39 and IFRS5 on the balance sheet at 1 December 2005.
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