higher difference. They have an equivalent difference with Telenor ASA. Eircom Group
has a lower difference with about the same amount of companies that have a higher
difference. Since Eircom Group Plc. has a difference well below the mean, I conclude
that Eircom Group Plc. is more reconciled when compared to the other companies
individually.
The seventh company, Koninklijke Pn, has revenues under U.S. GAAP of about
1,393,000,000 and revenues under IFRS of about 1,437,000,000. Their difference in
revenues under U.S. GAAP and IFRS divided as a quantity by total assets is about .0015
or .15%, which is lower than Alcatel Lucent, Telkom SA Ltd., France Telecom, Global
Crossing (UK), and Eircom Group Plc, but higher than Inmarsat Holdings. Compared to
the mean of the differences, their difference is much lower. Compared to the other
companies in the industry, Koninklijke Pn, has a slightly higher to slightly lower
difference. When compared to Open Joint Stock Co. Long Distance and Internat Comm.
Rosterdam, Swisscom AG, Telefonica S A, and Telenor ASA, Koninklijke Pn has a
slightly lower difference. When compared to National Telephone Co. of Venezuela, TDC
A/S, Tele2 AB, and Telecom Corp of New Zealand Ltd., Koninklijke Pn has a slightly
higher difference. Much like Eircom Group Plc., Koninklijke Pn has a slightly lower
difference with about the same amount of companies that have a higher difference. Since
Koninklijke Pn has a difference well below the mean, I conclude that Koninklijke Pn is
more reconciled when compared to the other companies individually.
The eighth company, National Telephone Company of Venezuela, has revenues
under U.S. GAAP of about 114,000,000 and revenues under IFRS of about 112,000,000.
Their difference in revenues under U.S. GAAP and IFRS divided as a quantity by total
assets is about .0001 or .01%, which is obviously well below the mean of the differences.
The only company that has a lower difference is TDC A/S. Every other company has a
higher difference than the National Telephone Company of Venezuela. Obviously, I
conclude that the National Telephone Company of Venezuela is more reconciled when
compared to the other companies individually.
The ninth company, Open Joint Stock Co. Long Distance and Internat Comm.
Rosterdam, has revenues under U.S. GAAP of about 131,000,000 and revenues under
IFRS of about 37,000,000. Their difference in revenues under U.S. GAAP and IFRS
divided as a quantity by total assets is about .0031 or .31%, which is higher than Inmarsat
Holdings Ltd., Eircom Group Plc, Koninklijke Pn, and the National Telephone Co. of