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The impact of non-recurring items on the separate consolidated income statement line items is as<br />

follows:<br />

(millions of euros) <strong>2011</strong> 2010<br />

Other income:<br />

Other - 2<br />

Acquisition of goods and services / Other operating expenses:<br />

Expenses for corporate-related transactions (8) -<br />

Sundry expenses (4) (15)<br />

Employee benefits expenses:<br />

Expenses for mobility under Law 223/91 (12) (258)<br />

Impact on EBITDA (24) (271)<br />

Gains (losses) on non-current assets:<br />

Net gains on disposal of Elettra - 19<br />

Net gain on disposal of BBNed - 1<br />

Net gain on disposal of Loquendo 35 -<br />

Impairment reversals (losses) on non-current assets:<br />

Impairment loss on Core Domestic goodwill (7,307) -<br />

Impairment loss on Media goodwill (57) (46)<br />

Accruals <strong>to</strong> provision for risks and charges on investments - (4)<br />

Impact on EBIT (7,353) (301)<br />

Share of profits (losses) of associates and joint ventures accounted for using the<br />

equity method - Other income (expenses) from investments:<br />

Reversal of impairment loss on EtecSA (Cuba) - 30<br />

Measurement of investment in Sofora at fair value - 266<br />

Gains on disposal of Other investments - 1<br />

Other income connected with investments - Entel (Bolivia) - 29<br />

Net gain on disposal of EtecSA (Cuba) 17 -<br />

Other expenses connected with investments (1) -<br />

Finance income (expenses):<br />

Other finance income and expenses - 1<br />

Impact on profit (loss) before tax from continuing operations (7,337) 26<br />

Effect of income taxes on non-recurring items 5 72<br />

Discontinued operations (13) (7)<br />

Impact on profit (loss) for the year (7,345) 91<br />

<strong>Telecom</strong> <strong>Italia</strong> Group<br />

Consolidated Financial Statements<br />

Note 41 – Significant non-recurring events and transactions 288

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