2005 Annual Report - Touax

note 8. Other operating income and expenses
Change
Change
(€ thousands) 31.12.2005 31.12.2004 2005/2004 (%)
Other operating income 3,088 925 2,163 234%
Other operating expenses (2,540) (1,606) (934) 58%
TOTAL other operating income and expenses 549 (681) 1 230
The operational management income is the opposing entry corresponding to the decrease in other long-term
liabilities, i.e. €2.3 million (cf. notes to the consolidated financial statements note 23 page 82).
The operational management expenses include the impairment of financial assets, i.e. -€2.3 million (cf. notes
to the consolidated financial statements note 15 page 77).
note 9. Depreciation and amortization charges and transfers to operating provisions
Change
Change
(€ thousands) 31.12.2005 31.12.2004 2005/2004 (%)
Straight-line depreciation & amortization charge (5,809) (4,505) (1,304) 29%
Leasing amortization charge (1,715) (1,944) 229 - 12%
Sub-total (7,524) (6,449) (1,075) 17%
Other transfers to provisons 1 654 (653) - 100%
TOTAL (7,523) (5,795) (1,728) 30%
The increase in the depreciation and amortization charges is correlated to the increase in the Group’s investments.
The other transfers to provisions mainly comprise transfers to provisions for pension liabilities. In 2004, the
release of other provisions comprised the release of a provision for bad and doubtful debts following the recognition
of a loss in respect of a bad debt stated in operating expenses.
annual report 2005
Consolidated accounts
71