Tiscali 2009 Annual Report Download - page 116

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In addition, the item “Tangible assets in course of construction and prepayments”, held by the Italian
subsidiary Tiscali Italia S.p.A., amounting to EUR 8.9 million, includes transmission devices and DSLAM,
for EUR 7.4 million, which will be used in the first quarter of 2010 to compete the expansion plan started
up in the fourth quarter of 2009, and modems in inventories destined to be loaned to customers for the
connection of ADSL lines (EUR 1.5 million).
The main reclassifications between the categories under tangible assets of the subsidiary Tiscali Italia S.p.A.
are the following:
• from the category “Other tangible assets in course of construction and prepayments” to “Plant and
machinery” for EUR 974 thousand for transmission devices and for EUR 16 thousand for plant and
machine start-up costs;
Other reclassifications between tangible and intangible assets include the following:
• from the category “Other tangible assets in course of construction and prepayments” (tangible assets) to
“Broadband service activation costs” (intangible assets) for EUR 1.6 million for modems for customers
subscribing during the year;
• from the category “Other assets in course of construction and prepayments” (tangible assets) to
“Concessions and similar rights” (tangible assets) for EUR 24 thousand for software made available
during the year.
• from the category “Other assets in course of acquisition and prepayments” (intangible assets) to “Plant
and machinery” (tangible assets) for EUR 488 thousand for ULL site installation and expansion during
the year.
Consolidated Financial Statements and Explanatory Notes