Fiscal 2001
Fiscal 2000
Net income (loss) in accordance with US GAAP, as previously reported
120
794
Effect of Dutch GAAP restatements on US GAAP net income (loss):
Aggregate Dutch GAAP restatements (Note 3)
Less: Amounts which are not restatements for US GAAP purposes (1)
(363)
32
(196)
3
Effect of restatements of previously-reported US GAAP net income (loss):
Amortization and impairment of goodwill (2)
Amortization and impairment of intangible assets (3)
USF purchase accounting adjustments (4)
Sale and leaseback of property (5)
Derivative instruments (6)
Valuation of ICA Put Option (7)
Other
Income tax effects of above restatements (8)
Share in net income (loss) of joint ventures and equity investees, net of tax (9)
Minority interests impact on above restatements
564
(50)
(5)
(6)
(10)
(30)
69
(588)
5
48
(37)
(117)
(24)
(40)
(19)
74
(57)
13
Net income (loss) in accordance with US GAAP, as restated before
cumulative effect of changes in accounting principle
Cumulative effect of a change in accounting principle for derivative instruments (6)
Net income (loss) in accordance with US GAAP, as restated
(262)
8
(254)
442
442
Net income (loss) per common share - basic
As previously reported:
Income (loss) before cumulative effect of a change in accounting principle
Cumulative effect of a change in accounting principle for derivative instruments
0.17
(0.03)
1.08
Net income (loss) per common share
0.14
1.08
As restated:
Income (loss) before cumulative effect of a change in accounting principle
Cumulative effect of a change in accounting principle for derivative instruments
(0.28)
(0.02)
0.60
Net income (loss) per common share
(0.30)
0.60
Net income (loss) per common share - diluted
As previously reported:
Income (loss) before cumulative effect of a change in accounting principle
Cumulative effect of a change in accounting principle for derivative instruments
0.17
(0.03)
1.06
Net income (loss) per common share
0.14
1.06
As restated:
Income (loss) before cumulative effect of a change in accounting principle
Cumulative effect of a change in accounting principle for derivative instruments
(0.28)
(0.02)
0.55
Net income (loss) per common share
(0.30)
0.55
Fiscal 2001
Fiscal 2000
Weighted average number of common shares outstanding (x 1,000)
As previously reported:
Basic
Diluted
857,509
861,722
737,403
767,197
As restated:
Basic
Diluted
857,509
857,509
737,403
797,121
180
