2010 REGISTRATION DOCUMENT (3.4 Mo) - Groupe Casino

3CONSOLIDATED FINANCIAL STATEMENTSNotes to the consolidated fi nancial statementsNote 5.3. Expenses by nature and function31 December 2010€ millions Logistics costs (1) Selling expensesGeneral andadministrativeexpensesEmployee benefits expense (385) (2,384) (633) (3,401)Other expenses (691) (2,412) (389) (3,492)Depreciation and amortisation expense (34) (528) (91) (653)TOTAL (1,110) (5,324) (1,112) (7,546)(1) Logistics costs are reported in the income statement under “Cost of goods sold”.31 December 2009€ millions Logistics costs (1) Selling expensesGeneral andadministrativeexpensesEmployee benefits expense (339) (2,227) (570) (3,136)Other expenses (690) (2,244) (384) (3,318)Depreciation and amortisation expense (37) (513) (89) (639)TOTAL (1,067) (4,983) (1,043) (7,093)(1) Logistics costs are reported in the income statement under “Cost of goods sold”.TotalTotalNote 5.3.1. EmployeesEmployees at 31 December (number of employees) 2010 2009Number of employees at 31 December 170,248 163,208Full-time equivalents 159,230 152,377Employees of associates are not included in these figures. Employees of joint ventures are included proportionally to the Group’s percentageinterest.Note 5.3.2. Finance and operating lease expenseOperating leasesOperating lease payments amounted to €587 million at 31 December 2010 (including €527 million for property assets) and €526 million at31 December 2009.The amount of future operating lease payments and minimum lease payments to be received under non-cancellable sub-leases are disclosedin note 32.3.2.Finance leasesConditional rental payments related to finance leases included in the income statement amounted to €1 million in 2010 and 2009.The amount of future finance lease payments and minimum lease payments to be received under non-cancellable sub-leases are disclosedin note 32.3.1.Note 5.4. Depreciation and amortisation€ millions 2010 2009Depreciation and amortisation expense - owned assets (616) (600)Depreciation expense - finance leases (38) (39)DEPRECIATION AND AMORTISATION EXPENSE (653) (639)78 Casino Group | Registration Document 2010