Business Context and Reporting Period
This Form 6-K is a report of a foreign private issuer filed by James Hardie Industries N.V. (also referred to as James Hardie Industries Plc) for the month of December 2006, with a filing date of December 15, 2006. The registrant is headquartered in Amsterdam, The Netherlands, and files annual reports on Form 20-F.
Financial Metrics
The provided filing text does not contain specific financial data. It serves as a cover document referencing exhibits filed with the Australian Stock Exchange. Consequently, there are no reported values for revenue, profit, cash flow, margins, debt, or liquidity in this specific text.
Material Changes
The filing does not disclose specific material changes in financial performance or operations within the text provided. It references the following events via attached exhibits:
- Exercise of stock options (Exhibits 99.1 and 99.2).
- A "Rosehill Update" (Exhibit 99.3).
- USA Tour Presentations (Exhibit 99.4).
Guidance, Outlook, and Risks
The document includes a comprehensive Safe Harbor Statement regarding forward-looking statements. Management cautions that actual results may differ materially from expectations due to various risks, including:
- Asbestos Liabilities: Matters arising from the prior manufacture of asbestos-containing products and payments to a special purpose fund for compensation claims.
- Tax Matters: Compliance with tax laws and an amended assessment by the Australian Tax Office.
- Operational Risks: Competition, product pricing, raw material costs, and product failures.
- Legal and Environmental: Exposure to legal proceedings and environmental liabilities.
- Financial and Regulatory: Extension of credit facilities, foreign exchange risks, and compliance with Section 404 of the Sarbanes-Oxley Act.
Key Facts for Investor Verification
- Verify the details of the stock option exercises referenced in Exhibits 99.1 and 99.2.
- Review the Rosehill Update (Exhibit 99.3) for specific operational or strategic developments.
- Examine the USA Tour Presentations (Exhibit 99.4) for management's qualitative outlook and guidance.
- Monitor the status of the Final Funding Agreement and the special purpose fund for asbestos claims.
- Track the outcome of the Australian Tax Office amended assessment.