Connect - Schneider Electric

Note 5 Depreciation and amortisation expenses
Depreciation and amortisation expenses recognised in operating expenses were as follows:
CONSOLIDATED FINANCIAL STATEMENTS
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
2011 2010
Included in cost of sales:
Depreciation and amortisation
Included in selling, general and administrative expenses:
(398) (373)
Depreciation and amortisation (133) (131)
DEPRECIATION AND AMORTISATION EXPENSES (531) (504)
In 2011, provisions in an amount of EUR90 million were recorded in
other operating income and expenses.
Note 6 Other operating income and expenses
Other operating income and expenses break down as follows:
The net amount of impairment losses on non-current assets totaled
EUR25 million, of which EUR7 million in goodwill impairment
(note 8), and EUR17 million in other operating income and expenses
(note 6).
2011 2010
Impairment losses on assets - (34)
Gains on asset disposals 8 25
Losses on asset disposals (9) (5)
Costs of acquisitions (99) (31)
Pension plan curtailments 42 8
Others 50 45
OTHER OPERATING INCOME AND EXPENSES (8) 8
The costs of acquisitions are the costs of acquisition, integration
and separation related to major acquisitions in 2010 and 2011.
The line “Pension plan curtailments” includes mainly a provision
release for medical care in the US of EUR45 million.
Note 7 Restructuring costs
The line “Others” includes mainly a reversal of provision for litigation
or claims expired on December. In 2010, this line included mainly
a reversal of provision for EUR22 million due to changes in paid
vacation modalities in the US and a proceed from insurance claim
for EUR17 million.
Restructuring costs totaled EUR145 million over the period. They mainly relate to industrial and support function reorganisations in Europe
(approximately EUR99 million) and in North America (approximately EUR14 million).
2011 REGISTRATION DOCUMENT SCHNEIDER ELECTRIC
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