Exhibit 99
5.5.1
Transition from Data on a Historical Basis to Data on a Comparable Basis for 2006
The method used is to apply to the 2006 data the methods and scope of consolidation for 2007 and the foreign exchange rates used for the 2006 income statement.
Group Summary - 2006
Principle operating indicators - 2006
The following table shows for year 2006 the transition from historical data to data on a comparable basis for the principal operating indicators of the France Telecom group.
(in millions of euros) | Year ended December 31, 2006 | ||||
Revenues | GOM (1) | Depreciation and amortization | CAPEX (1) | Average | |
Data on a historical basis | 51,702 | 18,539 | (7,824) | 6,732 | 189,028 |
Changes in scope of consolidation (2) | 65 | (3) | (2) | 6 | 2,315 |
Newly consolidated companies | 360 | 37 | (48) | 52 | 2,903 |
Full consolidation of Jordan Telecommunications Company (JTC) and its subsidiaries | 115 | 54 | (18) | 14 | 943 |
Acquisition of Groupe Silicomp | 106 | (10) | (2) | 2 | 1,120 |
Acquisition of T-Online Telecommunications Spain which became FT España ISP (Ya.com) | 71 | (3) | (26) | 30 | 198 |
Acquisition of Groupe Diwan | 22 | - | - | - | 156 |
Acquisition of VOXmobile | 17 | (1) | (2) | 5 | 48 |
Acquisition of Top Achat Clust | 10 | (1) | - | - | - |
Other | 19 | (2) | - | 1 | 438 |
Companies no longer consolidated | (295) | (40) | 46 | (46) | (588) |
Sale of Orange’s mobile and Internet businesses in the Netherlands | (172) | (30) | 39 | (42) | (359) |
Sale of France Telecom Mobile Satellite Communications (FTMSC) | (120) | (9) | 7 | (4) | (205) |
Other | (3) | (1) | - | - | (24) |
Other changes (2) | (44) | 13 | (4) | - | - |
Foreign exchange rates fluctuations (2) (3) | (182) | (63) | 3 | (17) | - |
DATA ON A COMPARABLE BASIS (2) | 51,541 | 18,486 | (7,827) | 6,721 | 191,343 |
(1) See Section 5.11 “Non-GAAP financial measures” and Section 5.12 “Financial glossary”. (2) Unaudited data. (3) Foreign exchange rate fluctuations between the average exchange rates for 2006 and the average exchange rates for 2007. |
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Operating expenses included in the GOM - 2006
The following table shows for year 2006 the transition from historical data to data on a comparable basis for operating expenses included in the GOM of the France Telecom group.
(in millions of euros) | Year ended December 31, 2006 | |||
Revenues | OPEX excluding labour expenses (wages and employee benefit expenses) | Labour expenses (wages and employee benefit expenses) | GOM | |
Data on a historical basis | 51,702 | (24,571) | (8,592) | 18,539 |
Changes in scope of consolidation (1) | 65 | 2 | (70) | (3) |
Other changes (1) | (44) | 79 | (22) | 13 |
Foreign exchange rates fluctuations (1) (2) | (182) | 102 | 17 | (63) |
DATA ON A COMPARABLE BASIS (1) | 51,541 | (24,388) | (8,667) | 18,486 |
(1) Unaudited data. (2) Impact of the foreign exchange rate fluctuations between the average exchange rates for 2006 and the average exchange rates for 2007. |
Details of the transition from data on a historical basis to data on a comparable basis - 2006
The variations included in the transition from data on a historical basis to data on a comparable basis for 2006 primarily include:
• changes in scope of consolidation(see Note 4 to the consolidated financial statements) which primarily reflected the impact of:
- the full consolidation of Jordan Telecommunications Company (JTC, HCS Rest of the world sub-segment) and its subsidiaries Wanadoo Jordan, E-Dimension (HCS Rest of the world sub-segment) and Mobilecom (PCS Rest of the world sub-segment) on July 5, 2006, effective January 1, 2006 in the comparable basis data. Prior to July 5, 2006, France Telecom’s investment in the Jordan Telecommunications Company (JTC) was consolidated proportionately,
- the acquisition of the Groupe Silicomp (ECS business segment) on January 4, 2007, effective January 1, 2006 in the comparable basis data (see Section 5.1.4 “Main events that took place in 2007”),
- the acquisition of T-Online Telecommunications Spain (which became FT España ISP, HCS Rest of the world sub-segment), which operated under the Ya.com brand, on July 31, 2007, effective August 1, 2006 in the comparable basis data (see Section 5.1.4 “Main events that took place in 2007”),
- the acquisition of the Groupe Diwan (ECS business segment) on July 27, 2007, effective January 1, 2006 in the comparable basis data,
- the acquisition of VOXmobile (PCS Rest of the world business sub-segment) on July 2, 2007, effective July 1, 2006 in the comparable basis data (see Section 5.1.4 “Main events that took place in 2007”),
- the acquisition of Top Achat Clust (HCS France business sub-segment) on March 31, 2006, effective January 1, 2006 in the comparable basis data,
- the disposal of Orange Internet and mobile businesses in the Netherlands (HCS Rest of the world and PCS Rest of the world sub-segment) on October 1, 2007, effective October 1, 2006 in the comparable basis data (see Section 5.1.4 “Main events that took place in 2007”), and
- the disposal of France Telecom Mobile Satellite Communications (FTMSC France HCS business sub-segment) on October 31, 2006, effective January 1, 2006 in the comparable basis data; and
• foreign exchange rates fluctuationsbetween average exchange rates for 2006 and average exchange rates for 2007.
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Personal Communication Services (PCS) - 2006
The following table shows for year 2006 the transition from historical data to data on a comparable basis for the principal operating indicators of the PCS segment.
(in millions of euros) | Year ended December 31, 2006 | ||||
PCS | Revenues | GOM | Depreciation and amortization | CAPEX | Average |
Data on a historical basis | 27,745 | 9,686 | (4,183) | 3,581 | 37,214 |
Changes in scope of consolidation (1) | (91) | (15) | 23 | (21) | (93) |
Sale of Orange’s mobile businesses in the Netherlands | (153) | (26) | 33 | (36) | (302) |
Full consolidation of Jordan Telecommunications Company (JTC) subsidiaries | 43 | 15 | (7) | 10 | 145 |
Acquisition of VOXmobile | 17 | (1) | (2) | 5 | 48 |
Other | 2 | (3) | (1) | - | 16 |
Other changes (1) | 1 | (180) | 62 | (125) | (1,513) |
Internal reorganizations (2) | 7 | (167) | 76 | (126) | (1,513) |
Other | (6) | (13) | (14) | 1 | - |
Foreign exchange rates fluctuations (1) (3) | (117) | (57) | 16 | (22) | - |
DATA ON A COMPARABLE BASIS (1) | 27,538 | 9,434 | (4,082) | 3,413 | 35,608 |
(1) Unaudited data. (2) Internal reorganization between business segments with no effect at the Group level. (3) Foreign exchange rate fluctuations between the average exchange rates for 2006 and the average exchange rates for 2007. |
Home Communication Services (HCS) - 2006
The following table shows for year 2006 the transition from historical data to data on a comparable basis for the principal operating indicators of the HCS segment.
(in millions of euros) | Year ended December 31, 2006 | ||||
HCS | Revenues | GOM | Depreciation and amortization | CAPEX | Average |
Data on a historical basis | 22,487 | 7,265 | (3,241) | 2,721 | 134,447 |
Changes in scope of consolidation (1) | 15 | 22 | (24) | 25 | 738 |
Sale of France Telecom Mobile Satellite Communications (FTMSC) | (121) | (9) | 7 | (4) | (205) |
Full consolidation of Jordan Telecommunications Company (JTC) and its subsidiaries | 79 | 39 | (11) | 5 | 798 |
Acquisition of T-Online Telecommunications Spain which became FT España ISP (Ya.com) | 71 | (3) | (26) | 30 | 198 |
Sale of Orange’s Internet businesses in the Netherlands | (25) | (4) | 6 | (7) | (57) |
Acquisition of Top Achat Clust | 10 | (1) | - | - | - |
Other | 1 | - | - | 1 | 4 |
Other changes (1) | 165 | 324 | (65) | 122 | 1,819 |
Internal reorganizations (2) | 201 | 296 | (76) | 126 | 1,819 |
Other | (36) | 28 | 11 | (4) | - |
Foreign exchange rates fluctuations (1) (3) | 58 | 30 | (21) | 11 | - |
DATA ON A COMPARABLE BASIS (1) | 22,725 | 7,641 | (3,351) | 2,879 | 137,004 |
(1) Unaudited data. (2) Internal reorganization between business segments with no effect at Group level. (3) Foreign exchange rate fluctuations between the average exchange rates for 2006 and the average exchange rates for 2007. |
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Enterprise Communication Services (ECS) - 2006
The following table shows for year 2006 the transition from historical data to data on a comparable basis for the principal operating indicators of the ECS segment.
(in millions of euros) | Year ended December 31, 2006 | ||||
ECS | Revenues | GOM | Depreciation and amortization | CAPEX | Average |
Data on a historical basis | 7,652 | 1,590 | (402) | 430 | 17,367 |
Changes in scope of consolidation (1) | 141 | (10) | (2) | 2 | 1,669 |
Acquisition of Groupe Silicomp | 106 | (10) | (2) | 2 | 1,120 |
Acquisition of Groupe Diwan | 22 | - | - | - | 156 |
Other | 13 | - | - | - | 393 |
Other changes (1) | 19 | (130) | (1) | 3 | (305) |
Internal reorganizations (2) | - | (140) | - | - | (305) |
Other | 19 | 10 | (1) | 3 | - |
Foreign exchange rates fluctuations (1) (3) | (123) | (36) | 8 | (6) | - |
DATA ON A COMPARABLE BASIS (1) | 7,689 | 1,414 | (397) | 429 | 18,731 |
(1) Unaudited data. (2) Internal reorganization between business segments with no effect at the Group level. (3) Foreign exchange rate fluctuations between the average exchange rates for 2006 and the average exchange rates for 2007. |
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