... this In May 2004, the cement plant Pleven in Bulgaria was transaction Holcim has taken a step toward strategically acquired and integrated into the Group The transaction has strengthening and increasing ... are gains and losses on sale of property, plant and equipment, gains and losses on disposal of Group and associated companies, income and losses on investments in associates and non-operating expenses ... unless the Group has either incurred or guaran- Adoption of new International Financial Reporting Standards teed obligations in respect of the associated company In 2004, the Group adopted the following...