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Investors
Definitions beginning with the letter A
ADR
Sanofi-aventis shares are listed on the New York Stock Exchange in the form of American Depositary Receipts (ADRs). One ADR represents one-half of a share. JPMorgan Chase Bank, N.A. sponsors and administers the sanofi-aventis ADR program.
AMF (Autorité des marchés financiers)
The AMF is the French public body responsible for laying down procedural and ethical rules for French financial markets, for overseeing those markets, and for protecting investors and shareholders.
Adjusted EPS
Adjusted earnings per share is a specific financial indicator that we define as adjusted net income divided by the weighted average number of shares outstanding.
Adjusted Net Income
Adjusted net income is defined as net income attributable to equity holders of the Company determined under IFRS, adjusted to exclude the material impacts of the application of purchase accounting to acquisitions (primarily the acquisition of Aventis) and for certain restructuring costs associated with acquisitions.
Annual Report on Form 20-F (20-F)
Non-U.S. companies listed in the United States are required to file an “Annual Report on Form 20-F” with the U.S. stock markets authority, the Securities and Exchange Commission (SEC). This document, usually referred to simply as the “20-F”, contains full legal, business and accounting information about a company for the previous financial year. The 20-F must be filed with the SEC within six months of the end of the financial year to which it relates. Sanofi-aventis filed its Annual Report on Form 20-F for the year ended December 31, 2008 on March 4, 2009.
Avoir Fiscal
The avoir fiscal, a French tax credit associated with dividends, was abolished with effect from January 1, 2005. Since the abolition of the avoir fiscal, the tax regime applicable to dividends has changed.
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