ADT 2009 Annual Report Download - page 285

TYCO INTERNATIONAL LTD.
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 25, 2009
(Continued)
11. OTHER
Certain opening balances have been reclassified to conform to the financial year end’s
presentation.
12. SUPPLEMENTAL DISCLOSURES TO THE CONSOLIDATED FINANCIAL STATEMENTS
The following disclosures of Tyco International Ltd. are supplemental disclosures to the
consolidated financial statements which are required pursuant to Article 663-663h of the Swiss Code of
Obligations.
a) Personnel Cost for Consolidated Tyco International
Personnel expense reflected in selling, general and administrative expenses in the Company’s
Consolidated Statement of Operations was approximately $3 billion for 2009 and 2008. The
Company considers personnel expense to be salaries and wages, salary related expenses and stock-
based compensation expense. The Company also reflects certain personnel expenses attributable to
manufacturing its products and providing services within cost of product sales and services. At this
time, it is not practicable for the Company to capture the amount of personnel expense reflected
in cost of product sales and services. However, the Company will begin to report the portion of
personnel expense reflected in cost of product sales and services on a prospective basis.
b) Fire Insurance Value of Property, Plant and Equipment
The Company’s fire insurance value of its property, plant and equipment was approximately
$5 billion at September 25, 2009 and September 26, 2008.
c) Summary of Risk Assessment Performed by Management
See Note 8 of the accompanying Swiss standalone statutory financial statements for the risk
assessment performed by management.
d) Remuneration of the Board of Directors and Executive Board
See Note 9 of the accompanying Swiss standalone statutory financial statements for remuneration
of the Board of Directors and Executive Board.
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