TELEPERFORMANCE_Registration_document_2017

CONSOLIDATED FINANCIAL STATEMENTS

7

7.6 Notes to the consolidated financial statements

NOTE C.11 External expenses These consist mainly of property rents and charges, telecommunications, other rentals, travel and entertainment, and fees. Operating leases Payments made under operating leases are recognized in the statement of income on a straight-line basis over the term of the lease agreement. Any lease incentives received (such as temporary rent holidays) are also recognized in income over the same period.

The Group rarely owns its call centers and finance lease agreements are therefore a little-used form of financing. Most call centers are held on operating leases, and the related commitments are disclosed in notebI.4 Guarantees and other contractual obligations .

2017 -209 -102

b

2016 -196

Property rents and charges

Telecommunication

-93 -66 -46 -44 -43 -34 -33 -15 -72

Hire and maintenance of equipment

-75 -51 -47 -38 -30 -42 -17 -89

Travel and entertainment Office cleaning and security

Operating expenses Staff recruitment

Fees

Consumable supplies

Other

TOTAL

-700

-642

NOTE C.12 Other operating income and expenses This line item includes income and expenses that are unusual in terms of their rarity or amount. It mainly includes capital gains and losses on disposal of intangible assets and property, plant

and equipment, certain restructuring and termination costs, significant litigation, acquisition transaction and closure costs of subsidiaries, etc.

2017

b

2016

Other operating income Other operating expenses

b

0

-23 -23

-6 -6

TOTAL

Other operating expenses in 2017bcomprise principally the estimated costs relating to the reorganization of the French business and to a provision made in respect of a non-compete agreement.

184

Teleperformance bb - bb Registration documentbb 2017