Estimations of the carrying amounts of items recognised in the consolidated financial statements at 31.12.10, as per IFRS and regulations in force, are largely based on estimations of expected future recovery of amounts recognised, effected considering the group as a going concern.

It is important to note that this estimation process has been made particularly complicated by current macroeconomic and market contexts, which are prone to undergoing unpredictable and rapid changes.

No other aspects as laid down by IAS 8, paragraphs 28, 29, 30, 31, 39, 40 and 49 require mentioning herein.