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Brands with indefinite useful lives 
Acquired brands that are distinguishable, have a significant value, are supported by advertising expense and have indefinite useful lives 
are recorded under the heading Brands in the consolidated balance sheet. The valuation of these brands is generally determined with 
the assistance of valuation specialists, taking into account various factors, including brand awareness and their contribution to earnings. 
These brands, which are legally protected, are not amortized but are tested for impairment annually or more frequently if signs of 
impairment exist (see hereinafter). 
Other brands 
Other acquired brands that are deemed to have finite useful lives are presented under the heading Brands in the consolidated balance 
sheet. They are amortized on a straight-line basis over their estimated useful lives, which do not exceed 60 years. The amortization 
charges in respect of brands with finite useful lives are allocated to various headings in the income statement on the basis of the nature 
and utilization of the brands concerned. 
Development costs 
Development costs are only recognized under assets in the consolidated balance sheet if all the recognition criteria set by IAS 38 
Intangible Assets are met before the products are launched on the market. They are amortized over the term of their legal protection 
granted to the Group as from the date the corresponding products are launched on the market. Development costs are generally 
expensed as incurred (see Note 6.1 of the Notes to the consolidated financial statements). 
Technologies, development costs and other intangible assets 
The following elements are recognized in the balance sheet under the heading Other intangible assets:
• 
acquired technologies, which are generally valued with the assistance of specialized consultants and amortized over the 
average duration of the patents; 
• 
acquired development costs meeting the criteria for the recognition of an intangible asset in accordance with IAS 38 Intangible 
Assets (see hereinbefore); 
• 
other acquired intangible assets are recognized at their acquisition cost. They are amortized on a straight-line basis over their 
estimated economic lives, which do not exceed 40 years. 
The amortization charges in respect of these assets are allocated to various headings in the income statement on the basis of their 
nature and utilization. 

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