registration document France Telecom 2009 - Orange.com

20 CONSOLIDATED
financial information concerning the issuer’s assets and liabilities, financial position and profits and losses
STATEMENTS
5.2 Other operating income
Other operating income includes late-payment interest on trade receivables, proceeds from trade receivables that have been written
off, income from universal service, income relating to line damages, as well as penalties and reimbursements received.
(in millions of euros) 2009 2008 2007
TOTAL OTHER OPERATING INCOME 560 604 680
5.3 Other operating expenses
Other operating expenses primarily include:
(in millions of euros) 2009 2008 2007
Business tax (858) (886) (972)
Frequency use charges (278) (264) (254)
Other taxes (523) (393) (343)
Allowances and losses on trade receivables (306) (333) (315)
Other charges (323) (234) (329)
TOTAL OTHER OPERATING EXPENSES (2,288) (2,110) (2,213)
5.4 Labour expenses
(in millions of euros) Note 2009 2008 2007
Average number of employees (1) (full-time equivalents)
(unaudited) 167,148 171,718 172,906
Wages and employee benefit expenses (8,744) (8,136) (8,278)
o/w
■ Wages and salaries (5,978) (5,978) (6,059)
■ Social security charges (2,033) (2,059) (2,095)
■ French part-time for seniors plan 24.2 (569) - -
■ Capitalized costs (2) 512 551 512
■ Other labour expenses (3) (676) (650) (636)
Employee profit sharing (300) (319) (359)
Share-based compensation 27 (50) (81) (277)
o/w
■ Free Share Award Plans (40) (57) (149)
■ Employee shareholding plan - - (106)
■ Stock option plans (10) (24) (22)
TOTAL LABOUR EXPENSES (9,094) (8,536) (8,914)
(1) Of whom approximately 38.4% a re French civil servants at December 31, 2009 compared with 39.0% at December 31, 2008 and 40.6% at December 31, 2007.
(2) Capitalized labour expenses correspond to labour expenses included in the cost of assets produced by the Group.
(3) Other labour expenses comprise other short-term allowances and benefi ts and payroll taxes.
390
2009 REGISTRATION DOCUMENT / FRANCE TELECOM