Contents

4Financial position – resultsNotes to the consolidated financial statementsNote 24 - Other operating income and expenses(€ millions) 2012 2011Other operating incomeGains on disposal of businesses (1) – 18Gains on disposal of property, plant and equipment and intangible assets – 5Reversals of asset impairment losses (2) 10 1Reversal of provisions for post-employment benefits 1 –Reversal of provisions for litigation – 1Other operating income – 3Sub-total 11 28Other operating expensesLosses on disposal of businesses (1) (3) (1)Losses on disposal of property, plant and equipment and intangible assets (1) –Impairment losses on goodwill in the Antalis group (2) (20) –Impairment losses on goodwill in the Arjowiggins group (2) – (18)Asset impairment losses (2) (43) (44)Net restructuring expenses (3) (52) (44)Provisions for other litigation (3) (1)Other items, net (4) (13) (12)Sub-total (135) (120)TOTAL (124) (92)(1) In 2012, this amount comprised the loss on the disposal of Arjowiggins’ Argentinean subsidiary, including cumulative translation losses carried in equity for €2 million.In 2011, this amount comprised gains on the sale of Antalis’ office supply business in Spain and Portugal and a €1 million loss on the sale of Papeteries Canson by Arjowiggins.(2) See Note 3 – Measurement of impairment losses.(3) In 2012, restructuring expenses concerned Antalis for an amount of €22 million (2011: €24 million) and Arjowiggins for an amount of €29 million (2011: €14 million).(4) Including, in 2012, additions to provisions for future rental payments on vacant warehouses or premises amounting to €8 million.148 | Sequana | 2012 Document de référence (English version)