Source text :

CONSOLIDATED BALANCE SHEET

Assets

 

IFRS '"

 

IFRS exd. lAS 32-39 & IFRS 4l'r

(in millions ofouros)                                    ._                                                               __June

30, 2005

January 1, 2005

 

December 31, 2004

January 1, 2004

Cash, due fnxn central Banks

 

6,193

5,204

Cash, due from central Banks

5,206

6,755

Rnandal assets measured at fair value Olreugh profit or loss

Note 4

384,152

283,506

Secudties portfolio

217,285

193,357

Hedging dedvatives

Note 5

3,839

2,817

 

 

 

Mariable for sale finandal assets

Note6

72,617

67,566

 

 

 

Due Dom bards

Note 7

68,569

53,337

Due frem banks

66,117

60283

Customersloans

Note8

216,405

198,891

Customer Icare

208,184

191,929

Lease finandng and oiseler agreements

 

21,386

20,633

Lease finandng and similar agreements

20,589

17,812

Revaluation diferences on portfolios hedged againsd inters« rate dsk

 

447

318

 

 

 

Held to maturity financial assets

 

2,379

2,230

 

 

 

Tax assets

 

1,385

1,396

Taxasses

1,374

1,514

Mer assets

 

37,554

30,804

Olier assois

70,809

56,800

Invesbnents in subsidiades and alfiliates accounted for by the equity

 

 

 

Investments in subsidiades and alfillates aroounted for by the equity

 

 

method

 

227

278

mefrcd

348

562

Tangible and intangible assois

Note 9

9,621

8,970

Tangible and intangible fixed assets

9,110

8,445

Goodwill

 

3,237

2,871

Goodwill

2,333

2,187

Total

 

828,011

678,821

Total

601,355

53,q,6µ

m The Group dedded to take advanlage of the option available uMer IFRS 1 not to restate the opening balance sheet at January 1, 2004 in accordante with IAS 32, IAS 39 and IFRS 4 as adopted by the European Union and to apply these three standards for the 6rst time at January 1, 2005. Asa result, for comparative 2004 data, 5nandal instruments and transactions covered by IAS 32, LAS 39 and IFRS 4 are raoognized and presented under the French acscunting principles applied by the Group, in aanrdance wilh CRC Regulatiors 1999-07 and 2000-04. The note 2 highlighbl the impacts d first-0me adoption d IFRS as adopted by the Eunopean Union.

文字方塊: 3/68Liabilities

 

IFRS m

 

IFRS exd. 32-39 &IFRS 4 r't

(in millions of auras)

June 30, 2005

January 1, 2005

 

December 31, 2004

January 1, 2004

Due to central banls

 

2,689

1,504

Due to central banks

1,505

2,827

Finandal liabilities measured at fair value threugh profit and Ions

Note 4

290,700

213,352

 

 

 

Hedging derivatives

Note 5

2,782

3,416

 

 

 

Due to barils

Note 10

116,476

79,759

Due b barils

92,380

83,620

Customerdeposits

Note Ill

210,434

192,863

Customerdepostis

213,433

196,090

Securitized debt payables

Note 12

73,449

68,830

Secudfized debt payables

97,730

82,917

Revaluation difterenws on portfolios hedged againsl Interest rate dsk

 

1,080

713

 

 

 

Tax liabilities

 

1,319

1,154

Tax liabilities

2,411

2,499

Other liabiltiies

 

34,287

30,207

Cher liabili8es

109,563

96,295

Underwritirg reverses of moraves compaties

Note 13

53,898

48,948

Undenwdting morves of insuranoa oompanies

48,833

41,144

Provisions

Note 13

2,792

2,941

Provisions

2,854

2,509

Subordinated debt

 

13,133

12,599

Subordinated debt

11,930

10,945

 

 

 

 

Preferred shares

2,049

2,120

Total IlabllIUea

 

803,039

656,286

Total Habilites

580,688

520,968

SHAREHOLDERS' EOUtTY

 

 

 

SHAREHOLDERS' EOUfTY

 

 

Shareholders' equlty, Group shore

 

 

 

Shareholdere' equity, Group Mare

 

 

Commun stock

 

544

556

Conunon stock

556

548

Equity instruments and assadated reverses

 

3,244

2,437

Equity instruments and associated reverses

2,672

3,061

Retained eamings

 

13,545

11,135

Retained eamings

12,055

13,134

Net incarne

 

2,181

3,293

Net incarne

3,293

-

Sub-total

 

19,514

17,421

 

 

 

Unrealized or deferred capital gains or tosses

 

1,540

1,261

 

 

 

Sub-total equlty, Group shore

 

21,054

18,682

Sub-total equity, Group ahare

18,576

16,743

Mlnority Interests

 

3,918

3,853

Mlnorlty Interests

2,091

1,935

Total equlty

 

24,972

22,535

Total equlty

20,687

18,678

Total

 

828,011

678,821

Total

601,355

539,644

5r The Gnoup dedded to tale advantage of the option available under IFRS 1 rot ho restate the opening balance shoot at January 1, 2004 in accordance with IAS 32, IAS 39 and IFRS 4 es adopted by Ore Eurpean Union and to apply these three standards ter the first tinte at January 1, 2005. As a result, for comparative 2004 data, finandal instruments and transactions covered by IAS 32, IAS 39 and IFRS 4 are recegnoed and presented under the French accounting prindples applied by the Group, in accordance with CRC Regulatiors 1999-07 and 2000-04. The note 2 highlghts the impacts af first-tinte adoption of IFRS as adopted by the European Union.

CONSOLIDATED INCOME STATEMENT

 

IFRS

IFRS excl. 1AS

32-39 & IFRS 4

IFRS excl. IAS

32-39 & IFRS 4

(in millions of euros)

 

 

December 31,

 

June 30, 2005

June 30, 2004

2004

Interest and similar income

Note 17

9,989

11,418

21,835

Interest and similar expenses

Note 17

(7,722)

(8,607)

(15,688)

Dividend income

 

158

261

396

Dividends paid on preferred shares

 

_

(71)

(144)

Commissions (revenue)

Note 18

3,852

3,579

7,106

Commissions (expense)

Note 18

(916)

(923)

(1,831)

Net income/expense from financial transactions

 

3,404

2,190

4,222

o/w net incomelexpense from financial instruments measured at fair value through profit and loss

Note 19

3,242

-

-

o/w net incomelexpense on financial assets available for sale

Note 20

162

-

-

Income from other activities

 

7,382

8,316

14,499

Expenses from other activities

 

(6,946)

(8,164)

(13,989)

Net banking income

 

9,201

7,999

16,406

Personnel expenses

Note 21

(3,658)

(3,300)

(6,743)

Other operating expenses

 

(1,895)

(1,757)

(3,651)

Amortisation and depreciation charges for tangible and intangible assets

 

(329)

(315)

(668)

Cross operating income

 

3,319

2,627

5,344

Cost of risk

Note 23

(188)

(326)

(568)

Operating income

 

3,131

2,301

4,776

Net income from companies accounted for by the equity method

 

13

15

40

Net income/expense from other assets

 

165

218

195

Impairment tosses on goodwill

 

(13)

-

4

Earnings before tax

 

3,296

2,534

5,015

Income tax

Note 25

(872)

(696)

(1,380)

Consolidated net income

 

2,424

1,838

3,635

Minority interests

 

(243)

(160)

(342)

Net Income, Group share

 

2,181

1,678

3,293

 

 

 

 

 

Earnings per share

 

5.36

4.11

8.06

 

 

 

 

 

Diluted eamings per share

 

5.31

4.07

7.99

 

 

文字方塊: 5/68CHANGES IN SHAREHOLDERS' EQUITY

 

Capital and xesodated roseras

Consolldated

rose..

Unrealleed or defonod capital gal,. or

Ionie

 

(In millions of euros)

stock

and assoclated

Eliminatlon cal

treasury stock

Realned

eamlrgs

Change in fair

value             assois

value of hedglng

adedvatWes

Tax

Impact

ToInstruments

eqully, G dup

Mlnorlb

eresls

Unreallzed or

defemad capital

galas or loues,

Sharehol

w dere.

wnsolldeted

shereholdere'

 

 

reserves

 

 

avouable for sale

 

 

Mare

(5)

minorlInteresLS

y

minorlty

Interesb

equ OY

Shereholdere' equlty at Jenuery 1st 2004 (excluding IAS 32, 39 and IFRS 4)

548                            4,200                                  (1,139)

13,134

 

16,743

1,935

 

1,935

18,678

Inaease ln c oman stock

8                                  350

 

 

358

 

 

 

358

Ellminatbn 0ftreasury stock

(739)

30

 

(709)

 

 

 

(709)

Dividends pald

 

(1,031)

 

(1,031)

(190)

 

(190)

(1,221)

Sub-total al changes Ilnked to reladons with ahareholdere

558                            4,550                                  (1,878)

12,133

 

15,361

1,745

 

1,745

17,106

Net Income

 

3,293

 

3,293

342

 

342

3,635

Sub-total

558                            4,550                                  (1,878)

15,426

 

18,654

2,087

 

2,087

20,741

ERect of acyWsltlons and disposais on minodty Interesls

 

 

 

 

(14)

 

(14)

(14)

Transla0on differonces and other changes

41

(119)

 

(78)

18

 

18

(60)

Shereholdere' equity et December 31st 2004 (excluding IAS 32, 39 end IFRS 4)

558                            4,591                                  (1,878)

15,307

 

18,576

2,091

 

2,091

20,667

Impact of the transl6on to IASIIFRS (cf. Note 2, § 3)

(235)

(920)

1,374                                 112                                          (225)

106

1,737

25

1,762

1,868

Sherehoiders' equly at January 1st 2005 (Including IAS 32, 39 and IFRS 4)

556                            4,591                                  (2,113)

14,387

1,374                                 112                                          (225)

18,682

3,828

25

3,853

22,535

Inrrease ln wnerron stock (1)

(13)                             (6137)

 

 

(700)

 

 

 

(700)

ElMlnadon of tore./ stock (2)

456

6

 

462

 

 

 

462

Issuance of equiy Instruments (3)

1,000

6

 

1,006

 

 

 

1,006

Equly cwmponent of share-based payant plans (4)

39

 

 

39

 

 

 

39

Dlvldends pals

 

(1,359)

 

(1,359)

(215)

 

(215)

(1,574)

Sué-total of changes Ilnked to reladons wlfh shareéolden

(13)                              351               456

(1,348)

-                                             -              -

(553)

(215)

-

(215)

(768)

Change ln value of Onanclal instruments and fixe assois having an Impact on equly

 

 

462                                       9          (43)

428

 

20

20

448

Change ln value of Onanclal Instruments and fb ed assois recognrsed In bicorne

 

 

(149)                                 (22)           23

(149)

 

(12)

(12)

(161)

Net Inca. for the pedod

 

2,181

 

2,181

243

 

243

2,424

Submhl

-                                       -                    -

2,181

313                                   (13)          (21)

2,460

243

8

251

2,711

EHect of acquisitions and disposais on minorOy lnterests(6)

 

 

 

 

(131)

 

(131)

(131)

Trarolation di ferencas and other changes (7)

 

465

 

465

160

 

160

625

Sué-total

-                                       -                    -

485

-                                             -              -

465

29

-

29

494

Shareholders' equiy at Dewmber 31, 2005 (Including IAS 32, 39 and IFRS 4)

544                            4,942                                  (1,657)

15,685

1,687                                  99                                           (246)

21,054

3,885

33

3,918

24,972

(1) At June 30th 2005, Sodété Générales fuly pald-up capital stock aaunled to EUR 543,702,631 and was made up of 434,962,105 shores wlth a nominal value or EUR 125.

In the trot hait of 2005, Société Générale reduced i6 shore capital ln the amount of EUR 14 million thmugh the cancella5on of 11,000,000 shores, Including addlsonal pald-In capital al EUR 730 million.

Furthemnore, Société Générale completed a capital increase ln the amount of EUR 1 million, Including additbnal pals-In capital In the arrosant of EUR 43 mlllbn, following the exorcise by employees of stock options granted by the Board of Directors.

Goodwlll on acquisitions that were Onanced by the conversion Into shores of convertible bonds Mure ln May 1993 was charged nains( the addllbnal capital arising on this capital increase ln 1998, ln proportion to the part of the total acquisition colt covered by the capital inorease. 8 the goodwlll rela0ng to [hase transactions ha4 mot been charged agame[ shareholders' equhy, It would have bora booked on the assois sise of the cansoldated balance shoot for a net amount o1 EUR 57 million at June 30th 2005.

(2) Treasury stock hais by Group companles at tirera 301h 2005 (33,619,364 shores) represenb 7.73 % of Société Générales capital stock. The amount deducted Inc net assets ln relation to the acquisition by the Group of Its own sharehokiers' equiy Instruments, whether cash or deévattoes, stood at EUR 1,657 mlllbn, Including EUR 148 million ln respect of transac8oncelated ach9es.

Treasury shores and buybacir are booked as follows

 

 

 

ln million ananas at June 30

Transaction-

related ashoSes

Buybacks and active management of Shareholders

equly

Total

Cancellatlon of 11,000,000 stores

 

744

744

Disposais net of plechases

-25

-263

-288

 

-25

481

456

Capital gains net of tax on treasuy shores and treasuy shore deriva5ves, booked

under shareholders' equly

4

-31

-27

Related dividends, removed from consolidated roses

3

30

33

 

7

-1

6

(3) In January 2005, the Group Issued deepy subordirated, parsemai notes in the amount of EUR 1 billion, booked under sharehokiers' equly due to Ute dbaetlonary nature af 91e remuneratbn of these notes. Furthennore, a tax saving ln tira amount of EUR 6 million due to the deepy subrdisated note Issue was booked under Group shore.

 

 

(4) In the fret hall of 2005, the amount of share-based payants settkd using shareholders' reluit( Instnsnents stood at EUR 39 million, booked as follows EUR 28 million were booked under the stock option and stock purchase plan and EUR 11 mlllbn were booked under the gbb Employee Stock Ownershlp Plan.

(5) From 0110112005, fretter to the adoption of LAS 32839 and giron the dbae5onary nature d 01e remunere0on of preferred sures, the latter are reclassi8ed fmm Debt to Mlnodly Interests, ln die amount of EUR 2,049 million (Note 1). At June 30012005, preferred shores stood at EUR 2,163 million.

(6) In the fret hait of 2005, the Impact of the buyback ln January 2005 of shores held by minority sharehoders In SC Aillante and SC Chassagne, stood at EUR -152 million. The buyback of 24% of NSGB and the punhase of a 75% stake In the capital of Hanseatk Bank ha4 a respective Impact af EUR - 40 million and EUR+ 61 million.

(7) The variation In the arrency translation diference at Group levai 0ver the fret hait of 2005 vras EUR 465 mlllbn.

EUR 321 million of Ulis change can be attrlbuted to me rire of the Dollar against the Euro, EUR 32 million to the riss of Sterling, EUR 24 million to the riss of the Canadlan dollar, EUR 21 million to the rlse of the Egyptlan pound and EUR 23 million to the [Ise d the Romanlan LEU.

The change on 2005 In the translation Impact (on a non-Gnwp shore basis) stood at EUR 156 million.

This Ir malny due to the revaluatbnn of preferred shores issued ln US dollars ln an amount of EUR 115 million

 

 

Translated text:

综合资产负债表

资产

 

国际财务报告准则

 

国际财务报告准则 不包括国际会计准则32-39, 国际财务报告准则4

以百万欧元计算                 

二零零五年六月三十日

二零零五年一月一日

 

二零零四年十二月三十一日

 

二零零四年一月一日

应收中央银行现金

 

 

 

 

6,193

5,204

应收中央银行现金

 

5,206

6,755

以公平值之利润或亏损计算所得之财务资产

Note 4

注4

384,152

283,506

证券投资组合

217,285

193,357

对冲衍生性投资工具

Note 5

注5

3,839

2,817

 

 

 

可销售财务资产

Note6

注6

72,617

67,566

 

 

 

应收银行款项

 

Note 7

注7

68,569

53,337

应收银行款项

66,117

60283

顾客贷款

Note8

注8

216,405

198,891

顾客贷款

208,184

191,929

租借财务及相似合同

 

 

21,386

20,633

租借财务及相似合同

 

20,589

17,812

对冲利率风险投资组合之再估值差异

 

447

318

 

 

 

持有至到期的金融资产

 

2,379

2,230

 

 

 

税务资产

 

1,385

1,396

税务资产

1,374

1,514

其它资产

 

37,554

30,804

其它资产

70,809

56,800

以权益方法计算之附属与联营投资所占的资产

 

 

 

以权益方法计算之附属与联营投资所占的资产

 

 

 

 

227

278

 

348

562

可触的及不可触的资产

Note 9

注9

9,621

8,970

可触的及不可触的固定资产

9,110

8,445

商誉

 

3,237

2,871

商誉

2,333

2,187

合共

 

828,011

678,821

合共

601,355

539,644

(1)国际财务报告准则1列明公司可以自行决定是否在二零零四年一月一日重新拟定期初资产负债表。根据欧盟采纳的国际会计准则32,39和国际财务报告准则4, 本集团决定在二零零五年一月一日首次根据以上三条准则不重新拟定期初资产负债表。有见及此，2004之相对数据，国际会计准则32，39及国际财务报告准则4覆盖的财务工具与交易将会以符合CRC规条1999-07和2000-04，本集团采用的法国会计原则加以确认和呈现。注2显񐴚首次采用欧盟采纳之国际财务报告的影响。

文字方塊: 3/68负债

 

国际财务报告准则

 

国际财务报告准则  不包括国际会计准则32-39, 国际财务报告准则4

以百万欧元计算

二零零五年六月三十日

二零零五年一月一日

 

二零零四年十二月三十一日

二零零四年一月一日

应付中央银行款项

 

2,689

1,504

应付中央银行款项

1,505

2,827

以公平值之利润或亏损计算所得之财务负债

注4

290,700

213,352

 

 

 

对冲衍生性投资工具

注5

2,782

3,416

 

 

 

应付银行款项

注10

116,476

79,759

应付银行款项

92,380

83,620

顾客订金

注11

210,434

192,863

顾客订金

213,433

196,090

应付有抵押债务

注12

73,449

68,830

应付有抵押债务

97,730

82,917

  对冲利率风险投资配搭之再估值差异

 

 

1,080

713

 

 

 

税务负债

 

1,319

1,154

税务负债

2,411

2,499

其它负债

 

34,287

30,207

其它负债

109,563

96,295

保险公司之承保储备

注13

53,898

48,948

保险公司之承保储备

48,833

41,144

拨备

注13

2,792

2,941

拨备

2,854

2,509

从属债务

 

13,133

12,599

从属债务

11,930

10,945

 

 

 

 

优先股

2,049

2,120

总负债

 

803,039

656,286

总负债

580,688

520,968

股东权益

 

 

 

股东权益

 

 

股东权益，集团股

 

 

 

股东权益，集团股

 

 

普通股

 

544

556

普通股

556

548

权益工具及联合储备

 

3,244

2,437

权益工具及联合储备

2,672

3,061

保留收益

 

13,545

11,135

保留收益

12,055

13,134

净收入

 

2,181

3,293

净收入

3,293

-

小计

 

19,514

17,421

 

 

 

未兑现或延期资本损益

 

1,540

1,261

 

 

 

权益，集团股，小计

 

21,054

18,682

权益，集团股，小计

18,576

16,743

少数股东权益

 

3,918

3,853

少数股东权益

2,091

1,935

总权益

 

24,972

22,535

总权益

20,687

18,678

合共

 

828,011

678,821

合共

601,355

539,644

(1) 国际财务报告准则1列明公司可以自行决定是否在二零零四年一月一日重新拟定期初资产负债表。根据欧盟采纳的国际会计准则32,39和国际财务报告准则4, 本集团决定在二零零五年一月一日首次根据以上三条准则不重新拟定期初资产负债表。有见及此，2004之相对数据，国际会计准则32，39及国际财务报告准则4覆盖的财务工具与交易将会以符合CRC规条1999-07和2000-04，本集团采用的法国会计原则加以确认和呈现。注2显񐴚首次采用欧盟采纳之国际财务报告的影响。

 

文字方塊: 4/68综合收益表

 

国际财务报告准则

国际财务报告准则

国际财务报告准则 不包括. 国际会计准则32-39及国际财务报告准则4

 

国际财务报告准则 不包括. 国际会计准则32-39及国际财务报告准则4

 

以百万欧元计算

 

 

 

 

 

二零零五年六月三十日

二零零四年六月三十日

二零零四年十二月三十一日

利息与相似收入

注17

9,989

11,418

21,835

利息与相似支出

注17

(7,722)

(8,607)

(15,688)

股息收入

 

158

261

396

优先股股息支出

 

_

(71)

(144)

佣金(收入)

注18

3,852

3,579

7,106

佣金(支出)

注18

(916)

(923)

(1,831)

财务交易之净收入/支出

 

3,404

2,190

4,222

当中以公平值损益所计算的财务工具之净收入／支出

注19

3,242

-

-

当中可销售的财务资产之净收入／支出

注20

162

-

-

其它活动收入

 

7,382

8,316

14,499

其它活动支出

 

(6,946)

(8,164)

(13,989)

净银行收入

 

9,201

7,999

16,406

人事支出

注21

(3,658)

(3,300)

(6,743)

其它营运支出

 

(1,895)

(1,757)

(3,651)

可触的及不可触的资产的摊分与折旧费用

 

(329)

(315)

(668)

营运毛利

 

3,319

2,627

5,344

风险成本

注23

(188)

(326)

(568)

营运收入

 

3,131

2,301

4,776

以权益方法计算的公司之净收入

 

13

15

40

其它资产的净收入/支出

 

165

218

195

商誉之减值亏损

 

(13)

-

4

除税前溢利

 

3,296

2,534

5,015

所得税

注25

(872)

(696)

(1,380)

综合净收入

 

2,424

1,838

3,635

少数股东权益

 

(243)

(160)

(342)

净收入, 集团股

 

2,181

1,678

3,293

 

 

 

 

 

每股盈利

 

5.36

4.11

8.06

 

 

 

 

 

每股盈利摊薄

 

5.31

4.07

7.99

 

 

文字方塊: 5/68股东权益变动

 

 

 

资本与联合储备

综合储备

未兑现或延期损益

 

 

以百万欧元计算

普通股

 

权益工具与联合储备

 

库存股份的去除

 

保留收益

 

 

可销售资产公平值的变动

T对冲衍生性工具公平值的变动

 

税务影响

股东权益，集团股

未兑现或延期资本损益，少数股东利益

股东权益，少数股东利益.

 

 

综合股东权益总和'

 

 

 

 

 

于二零零四年一月一日之股东权益(不包括国际会计准则32,39及国际财务报告准则4)

548            4,200  (1,139)

13,134

 

16,743

1,935

 

1,935

18,678

 

 

普通股之增加

8                350

 

 

358

 

 

 

358

 

 

库存股份的去除

(739)

30

 

(709)

 

 

 

(709)

 

 

已付股息

 

(1,031)

 

(1,031)

(190)

 

(190)

(1,221)

 

 

与股东有关之变动小计

558            4,550  (1,878)

12,133

 

15,361

1,745

 

1,745

17,106

 

 

净收入

 

3,293

 

3,293

342

 

342

3,635

 

 

小计

558            4,550  (1,878)

15,426

 

18,654

2,087

 

2,087

20,741

 

 

收购和变卖对少数股东利益的影响

 

 

 

 

(14)

 

(14)

(14)

 

 

兑换上的差异及其它变动

41

(119)

 

(78)

18

 

18

(60)

 

 

于二零零四年十二月三十一日的股东权益(不包括国际会计准则32,39及国际财务报告准则4)

558            4,591  (1,878)

15,307

 

18,576

2,091

 

2,091

20,667

 

 

兑换转变对IASAFRA的影响 (cf 注2,3)

(235)

(920)

1,374             112                     (225)

106

1,737

25

1,762

1,868

 

 

于二零零五年一月一日的股东权益（包括国际会计准则３２，３９）

556            4,591  (2,113)

14,387

1,374             112                     (225)

18,682

3,828

25

3,853

22,535

 

 

普通股的增加(1)

 

(13)            (6137)

 

 

(700)

 

 

 

(700)

 

 

库存股份的去除(2)

456

6

 

462

 

 

 

462

 

 

权益工具的签发(3)

1,000

6

 

1,006

 

 

 

1,006

 

 

股票付款计划的权益组成部分(4)

39

 

 

39

 

 

 

39

 

 

已付股息

 

(1,359)

 

(1,359)

(215)

 

(215)

(1,574)

 

 

与股东有关之变动总和

(13)             351     456

(1,348)

-                      -                       -

(553)

(215)

-

(215)

(768)

 

 

对权益有影响之财务工具值与固定资产值的变动

 

 

462                 9                      (43)

428

 

20

20

448

 

 

在收入中已确认之财务工具值与固定资产值的变动

 

 

(149)             (22)                     23

(149)

 

(12)

(12)

(161)

 

 

本时期之净收入

 

2,181

 

2,181

243

 

243

2,424

 

 

小计

-                   -         -

2,181

313               (13)                     (21)

2,460

243

8

251

2,711

 

 

收购和变卖对少数股东利益的影响

 

 

 

 

(131)

 

(131)

(131)

 

 

兑换上的差异及其它变动

 

465

 

465

160

 

160

625

 

 

小计

-                   -         -

485

-                      -                       -

465

29

-

29

494

 

 

 

于二零零五年十二月三十一日之股东权益(包括国际会计准则32,39及国际财务报告准则4)

 

544            4,942  (1,657)

15,685

1,687              99                      (246)

21,054

3,885

33

3,918

24,972

 

(1)于二零零五年六月三十日，Société Générale完全支付񐩤股本总额为五亿四千三百七十万零二千六百三十一欧元。这是由四亿三千四百九十六万二千一百零五股乘以每股票面价值1.25欧元组成。二零零五年上半年，Société Générale透过减持𝒠千一百万股，包括附加资本七亿三千万欧元，从而减少其一千四百万欧元股份资本。此外，由于雇员行使由董事会授予的股票购买权，促使 Société Générale完成了一񐩞万欧元的资本增加，包括附加资本总额为四千三百万欧元。收购而得来的商誉是由一九九三年五月发行的可转换债券而转换的股票所支付的，这已在一九九六年的资本增加中得来的附加资本中冲销。如果与上述交易有关的商誉没有在股东权益中冲销，于二零零五年六月三十日的商誉将会在综合资产负债表的资产栏上记帐，净值为五千七百万欧元。

(2)集团公司在二零零五年六月三十日拥有的库存股份（三千三百六十一万九千三百八十四股）代表了Société Générale所持的股本的7.73%。

库存股份于回购的记帐如下：

 

 

 

在六月三十日以百万欧元计算

交易有关活动

回购与主动管理层的股东权益

合共

一千一百万股份之减持

 

744

744

扣除购买的处理

-25

-263

-288

 

-25

481

456

  除税后库存股本和库存的股票衍生工具的资本收益，在股东权益栏上记帐

under shareholders' equly

4

-31

-27

相关股息，在综合结果中扣除

3

30

33

 

 

 

7

-1

6

(3)在二零零五年一月该集团发行了大幅度从属的永久票据总额为十亿欧元。由于这些票据的报酬的性质是任意调配的，因此它在股东权益栏入帐。此外，大幅度从属票据的发行在得来的六百万欧元扣税额在集团股中入帐。

 

(4)在二零零五年上半年 度，以股𝒼权益工具偿还的股票付款总额为三千九百万欧元，记帐如下：二千八百万欧元记帐在股票购买权及股票购买计划栏上，一千一百万欧元记帐在glob 雇员股票拥有计划上。

(5)由二零零五年一月一日起，由于采纳了国际会计准则32和39条及优先股的报酬性质是任意调配的，因此后者的分类会由债务转换成少数股东权益，总额为二十亿零四千九百万欧元。（注1）𶑨二零零五年六月三十日，优先股总额为二十一亿六千三百万欧元。

 (6)在二零零五年上半年度，SC Allicante and SC Chassagre的少数股东所持有的股份在二零零五年一月回购的影响的总额为一亿五千二百万欧元。在Hanseatk银行资本的NSGB的24%回购买和75%股份的购买的影响分别为四千万及六千一百万欧元。

(7)在二零零五年上半年在集团级别上的货币转换差异为四亿六千五百万欧元。这个差异中的三亿二千一百万欧元可归咎于美金兑欧元的升值，其中的三千二百万欧元可归咎于英磅兑欧元的升值，二千四百万欧元为加币兑欧元的升值，二千一百万欧元为埃及镑兑欧元的升值，二千三百万欧元为列伊（罗马尼亚货币单位）兑欧元的升值。这个差异在二零零五年（在非集团股份级别）的兑换影响为一亿五千六百万欧元。这主要是因为以美元发行的优先股重估价值总额达一亿一千五百万欧元。

 

 

1