registration document France Telecom 2009 - Orange.com

financial information concerning the issuer’s assets and liabilities, financial position and profits and losses
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CONSOLIDATED STATEMENTS
NOTE 14 Property, plant and equipment
(in millions of euros)
Gross value
December 31, 2009
Accumulated
depreciation
and amortization
Impairment
Net book
value
December 31,
2008
Net book
value
December 31,
2007
Net book
value
Land and buildings 6,851 (3,396) (382) 3,073 3,090 3,098
Networks and handsets 69,923 (49,975) (241) 19,707 21,600 23,002
IT equipment 3,791 (2,975) (18) 798 950 1,149
Other property, plant and equipment 1,564 (793) (28) 743 894 600
TOTAL 82,129 (57,139) (669) 24,321 26,534 27,849
Movements in the net book value of property, plant and equipment were as follows:
(in millions of euros) 2009 2008 2007
Opening balance 26,534 27,849 28,222
Acquisitions of property, plant and equipment (1) 4,387 5,433 5,415
Impact of changes in the scope of consolidation (2) 3 123 (290)
Disposals and retirements (54) (226) (82)
Depreciation and amortization (3) (4,799) (5,411) (5,579)
Impairment (20) 4 (70)
Translation adjustment (4) 92 (1,146) 16
Reclassifi cations and other items (27) (92) 217
Reclassifi cation to assets held for sale (1,795) - -
Closing balance 24,321 26,534 27,849
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(1) In 2009, this item mainly relates to networks and handsets for 3,578 million euros (4,161 million euros in 2008 and 4,481 million euros in 2007). Including 170 million euros acquired
under fi nance leases at December 31, 2009 (176 million euros at December 31, 2008 and 44 million euros at December 31, 2007).
(2) In 2008, this item mainly related to the acquisition of Telkom Kenya. In 2007, this item related to the sale of the Dutch businesses for (418) million euros and the acquisition of FT
España ISP (Ya.com) for 97 million euros.
(3) In 2009, this item mainly relates to networks and handsets for (3,951) million euros ((4,615) million euros in 2008 and (4,834) million euros in 2007).
(4) In 2009, this item mainly relates to Orange in United Kingdom for 129 million euros (in 2008, TP Group for (720) million euros and Orange in the United Kingdom for (532) million euros).
Property, plant and equipment held under finance leases
December 31, 2009 December 31, 2008 December 31, 2007
(in millions of euros)
Net book value Net book value Net book value
Land and buildings 416 300 195
Networks and handsets 153 288 363
IT equipment and others 10 14 15
TOTAL 579 602 573
Capitalized expenditure during the year
(in millions of euros) 2009 2008 2007
External purchases 497 665 691
Labour expenses 252 269 258
Others (6) 68 64
TOTAL 743 1,002 1,013
2009 REGISTRATION DOCUMENT / FRANCE TELECOM
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