EX-99 9 exhibit99.htm EXHIBIT 99 Exhibit 99

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
nb of employees

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.




2


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 fluctuations between average exchange rates for 2006 and average exchange rates for 2007.



3


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
nb of employees

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
nb of employees

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.




4


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
nb of employees

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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