I.M. Skaugen   Annual Report 2005 Consolidated Accounts   Profit and Loss Account   Balance Sheet   Cash Flow Statements   Changes in Equity -------------------------------------------- Notes   01 General Information   02 Summary of Significant Accounting Policies   03 Segment Information   04 Major Transactions   05 Remunerations   06 Specifications   07 Pensions   08 Income Taxes   09 Derivative Financial Instruments and Risk Management   10 Commitments and Contingencies   11 Guarantees   12 Tangible Fixed Assets   13 Investments in Joint Ventures   14 Investments in Associates   15 Cash and Cash Equivalents   16 Investments and other Finanical Instruments   17 Interest-Bearing Loans   18 Convertible Bonds   19 Earnings per Share/Diluted Earnings per Share   20 Dividends   21 Equity   22 Subsidiaries/Joint Ventures & Related Parties   23 Transition N GAAP-IFRS   Parent Company Accounts   Profit and Loss Account   Balance Sheet   Cash Flow Statements -------------------------------------------- Notes   01 Accounting principles   02 Equity   03 Salaries, number of employees   04 Remunerations   05 Pensions   06 Other operating expenses   07 Income Taxes   08 Tangible Fixed Assets   09 Long-term inter-company recievables   10 Deposits and shares in other companies   11 Long term liabilities   12 Convertible bonds   13 Guarantees   14 Investment in subsidairies   15 Joint ventures   16 Financial marketrisk   17 Related parties