* Write-downs of SEK 1,310 M relating to Henlys Group were included in the income for the third quarter 2004.

As of January 1, 2005 AB Volvo complies with International Financial Reporting Standards (IFRS), previously known as IAS, in accordance with the European Union regulation. Figures for the corresponding periods in the preceding year have been restated according to IFRS.

In the comments on earnings, Volvo Financial Services is reported in accordance with the equity method. Reporting in accordance with IAS 1 is provided beginning in a separate section.