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76<br />

<strong>Hamon</strong> Annual Report 2010<br />

10. Other operating income (expenses)<br />

The operating income and expenses are broken down as follows:<br />

in EUR ‘000’ 2010 2009 2008<br />

Dividends and financial income 194 79 61<br />

Profit/(loss) on disposals of assets 115 (223) 227<br />

Exchange differences, net (327) 1 445 (1 506)<br />

Impairment of current assets (1 104) (478) (406)<br />

Other miscellaneous operating income (expenses) (88) 82 530<br />

Total (1 210) 905 (1 094)<br />

As explained under page 68 of note 3, the presentation<br />

of the other operating income and expenses has been<br />

modified in order to increase the readability and<br />

presentation of the income statement.<br />

The main variations compared to 2009 come from:<br />

■ the (negative) variation of exchange differences;<br />

■ the increase of impairment of current assets<br />

mostly due to the bankruptcy of Austrian Energy<br />

(EUR 0,9 million).<br />

Other miscellaneous operating income and expenses<br />

mainly include, on one hand, insurance products and<br />

sub-letting of installations and on the other hand,<br />

banking charges and fees not directly attributable to<br />

construction contracts.<br />

11. Non-recurring income (expenses)<br />

in EUR ‘000’ 2010 2009 2008<br />

Restructuring costs (308) (390) (132)<br />

Sale of BFT (France) 1 781<br />

Acquisition of the control of HSC (India) 2 274<br />

Sale of shares of GEI (India) 828<br />

Impact of Changes in consolidation scope 4 055 - 828<br />

Impairment loss on goodwill (892)<br />

(Impairment) / reversal of impairment on other non-current assets (281)<br />

Impairment / reversal of impairment on non-current assets (1 173) - -<br />

Other non-recurring items - (16) 56<br />

Total 2 574 (406) 752

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