SECTION 1 -

Note 9. Non‐recurring income and expenses
Non‐recurring income and expenses can be analyzed as follows:
(in € millions)
New Services: Pro forma Financial Statements and Notes
December, 31, 2009
2007 2008 2009
Movements on restructuring costs (9) 3 (1)
Restructuring costs (7) (7) (14)
Restructuring costs (16) (4) (15)
Impairment of goodwill (12) (2) (120)
Impairment of intangible assets - - (18)
Total impairment losses (12) (2) (138)
Provision movements (1) 1 (41)
Non-recurring gains and losses, net 3 (10) (17)
Other non-recurring income and expenses, net 2 (9) (58)
Total non-recurring income and expense, net (26) (15) (211)
Note 9.1. Restructuring costs
Restructuring costs in 2007, 2008 and 2009 correspond mainly to Group reorganization costs, including the cost of the voluntary
separation program announced in June 2009.
Note 9.2. Impairment losses
The main assets for which impairment losses were recognized in 2007, 2008 and 2009 were as follows:
- in 2007, impairment losses resulted mainly from reviews of the value of the business in Argentina (€10 million);
- in 2008, impairment losses resulted mainly from reviews of the recoverable amount of contractual customer
relationships in Brazil.
- In 2009, impairment losses resulted mainly from reviews of the recoverable amount of goodwill and intangible assets
related to Kadéos (impairment losses of €83 million and €17 million respectively) and a business in the United States (€ 16
million).
Note 9.3. Other non‐recurring income and expenses
Other non‐recurring income and expenses were as follows:
- In 2007, losses on sales of shares.
- In 2008, mainly an €8.5 million provision for moving costs in France.
- In 2009: a €32 million loss arising from the devaluation of the bolivar fuerte and impairment losses on receivables and
exchange losses for a total of €19 million.
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