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CONSOLIDATED AND SEPARATE FINANCIAL  STATEMENTS

            Calculations


            C2. Reacquired right






            COMMENT


            • Impact of reacquired right on the consolidated financial

                statements:


                    • Neither Italia nor Colour recognised an intangible

                       asset in their separate financial statements for the


                       right granted.

                    • The reacquired right represents an identifiable


                       intangible asset for the group and should be

                       recognised as part of the business combination.


                    • The value of the intangible asset to be recognised is

                       based on the remaining contractual term of the

                       contract, regardless of renewal options.


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