HNA/HNB Hafslund ASA - Effects of transition to IFRS

As of 1 January 2005, Hafslund prepares and presents its consolidated accounts according to the International Financial Reporting Standards (IFRS). All 2005 interim reports are prepared and presented according to IAS 34.
 
The effects of changes in accounting standards, along with comparable 2004 figures prepared according to IFRS, were presented in the company's 28 April 2005 notice to the Oslo Stock Exchange.
 
Subsequent to additional quality assurance measures and clarifications of the IFRS framework, some modifications to the restated 2004 figures and the figures for the three first quarters of 2005 have been made. Hafslund`s statement regarding the effects of approved changes is enclosed.
 
Hafslund ASA
Oslo, 7 Februar 2006
 
Heidi Ulmo
Vice President Investor Relations
 
 

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