A French foreign private issuer replied to the SEC Staff, in the context of the review of Form 20-F for the fiscal year ended December 31, 2005 containing financial statements prepared for the first time on the basis of IFRSs. The company applied the treatment under FASB Statement No. 130 (based on which prior period adjustments that would affect other comprehensive income must not be displayed in comprehensive income for the period as they recast the comprehensive income of prior periods) to the IFRS financial report. At the time of these letters, the 2007 Revision of IAS 1 was not yet issued.
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