<strong>Separate</strong> <strong>Financial</strong> <strong>Statements</strong> as of 31 December <strong>2007</strong> euro. These relate to the routine replacement of plant and machinery and the transfer of plant and machinery to other Group companies, as part of the redistribution of production. The net carrying amount of transfers to Group companies was 0.8 million euro. The depreciation charge for the year, 40.6 million euro, was essentially in line with the prior year. Outstanding orders placed for the supply of property, plant and equipment amount to 4.8 million euro. The economic of property is not restricted by liens and charges and there are no significant finance lease commitments. 43
<strong>Separate</strong> <strong>Financial</strong> <strong>Statements</strong> as of 31 December <strong>2007</strong> (million euro) Description Land and buildings Plant and machinery 44 Industrial and commercial equipment Other assets Assets under construction OPENING BALANCES 01 January 2006 Historical value 131,5 337,8 270,5 38,2 20,7 798,7 Accumulated depreciation (42,3) (251,3) (229,9) (31,7) - (555,3) Totale 01/01/2006 89,2 86,5 40,6 6,5 20,7 243,4 CHANGES Purchases 2,4 7,8 10,3 2,4 16,3 39,1 Transfer 4,0 8,2 8,0 0,1 (20,2) - Disposals (0,6) (35,4) (16,2) (0,7) - (52,9) Use of depreciation fund 0,6 30,6 14,0 0,4 - 45,6 Depreciation of the year (3,7) (16,3) (19,3) (2,4) - (41,7) Total 2,6 (5,1) (3,3) (0,2) (3,9) (9,9) BALANCES AT 31 December 2006 Historical value 137,2 318,5 272,5 39,9 16,8 785,0 Accumulated depreciation (45,5) (237,1) (235,3) (33,6) - (551,5) Totale 31/12/2006 91,8 81,4 37,2 6,3 16,8 233,5 CHANGES Historical value on Wrap's merger 6,0 1,6 1,8 1,2 - 10,4 Accumulated depreciation on Wrap's merger (0,6) (0,5) (1,2) (0,6) - (2,9) Purchases 1,2 4,4 7,6 1,1 17,9 32,2 Transfer 0,3 6,3 8,3 - (14,9) - Disposals (7,8) (4,7) (10,6) (3,2) - (26,4) Use of depreciation fund 2,6 4,2 10,3 3,1 - 20,3 Depreciation of the year (3,9) (16,2) (18,2) (2,3) - (40,6) Total (2,3) (5,1) (2,1) (0,8) 3,1 (7,0) BALANCES AT 31 December <strong>2007</strong> Historical value 136,8 325,9 279,6 39,0 19,9 801,2 Accumulated depreciation (47,3) (249,6) (244,4) (33,4) - (574,7) Totale 31/12/<strong>2007</strong> 89,5 76,3 35,2 5,5 19,9 226,5 Total