(1) Restated HEI Restructuring Given HEI/Fondis's difficulties in repaying its financial liabilities, the company engaged in negotiations with its creditors, which resulted in the restructuring of its debt. At 31 December 2010, the formal agreement with creditors was subject to a condition precedent, which was met after the reporting date. Although the restructuring agreement was signed by the Supervisory Board of OFI Private Equity Capital prior to the end of the reporting period, the accounting consequences of the restructuring could not be recorded in the 2010 financial year and will be fully recognized in the 2011 financial statements. However, OFI Private Equity Capital considers that the depreciation of HEI's intangible assets and the company's financial restructuring cannot be dissociated. As such, the 2010 income statement and balance sheet include restated figures to account for the impact of this agreement. The financial restructuring of HEI has generated accounting income, which is recognized in the restated financial statements under "Other operating income and expenses", thus compensating the impairment of these intangible assets.