Form 20-F 2005

The rates used for the main CGUs or groups of CGUs were as follows:
(in millions of euros) 2005 2004
Phosphorus products (Novecare) 1.6% 3%
Silicones (Silcea) 2% 2%
Silica (Silcea) 3% 3%
Electronics & Catalysis (Silcea) 2% 2%
Pharma Solutions 0% to 1.5% 0% to 4%
Polyamide 2% 2%
Acetow 2% 2%
Eco Services 2% 1%
The impairment tests performed at December 31, 2005 on values in use resulted in the recognition of €(8) million of impairment
losses for property, plant and equipment (no goodwill was allocated to the CGUs) and a zero amount for goodwill.
In 2004, impairment tests led the Group to recognize impairment losses totaling €(108) million, of which €(43) million for the
goodwill of the Silicones activity of Silcea, €(17) million for the goodwill of the Consumer Health activity of Rhodia Pharma Solutions
and €(48) million for property, plant and equipment belonging to several companies.
The impairment loss recognized for all the goodwill allocated to the CGUs of the Silicones activity in the Silcea segment, in the
amount of €(43) million, mainly reflected the inclusion in expected net cash flows of the adverse fluctuations in foreign exchange
rates and lower growth in European and North American markets than forecast in 2003.
7.2. Impairment by business segment
(in millions of euros) 2005 2004
Pharma Solutions - (26)
Organics (8) -
Polyamide - (10)
Novecare - (5)
Eco Services - -
Acetow - -
Coatis - -
Silcea - (43)
Corporate and Other - (24)
Total (8) (108)
8. Restructuring costs
(in millions of euros) 2005 2004
New plans (47) (133)
Re-estimated costs of previous plans (34) (2)
Impairment of non-current assets (1) (34)
Impairment of current assets (5) -
Total (87) (169)
A description of restructuring plans is provided in Note 29.
Form 20 - F 2005 - Rhodia
F-29