Financial position

Net debt amounted to Euro 556,272 thousand at the end of 2009, having decreased by Euro 132,700 thousand since December 31, 2008. It is analyzed as follows:

(thousands of Euro)

12.31.2009

12.31.2008

Change

Cash and banks

134,783

131,903

2,880

A Liquid assets

134,783

131,903

2,880

B Current financial receivables

18,267

37,555

(19,288)

Current portion of medium/long-term loans

(238)

(71)

(167)

Financial payables, bank loans and lease financing

(312,032)

(462,413)

150,381

C Current financial payables

(312,270)

(462,484)

150,214

D = A+B+C Current financial indebtedness

(159,220)

(293,026)

133,806

E Non-current financial receivables

4,711

4,828

(117)

Medium/long-term loans

(401,095)

(400,310)

(785)

Lease financing

(668)

(464)

(204)

F Non-current financial payables

(401,763)

(400,774)

(989)

G = E+F Non-current financial indebtedness

(397,052)

(395,946)

(1,106)

 

H = D+G Net debt

(556,272)

(688,972)

132,700

The Group's net debt is mainly made up of:

Cash and banks:

Most of this balance refers to ordinary current accounts and short-term or overnight bank deposits, with Euro 83,545 thousand relating to checks received from customers at the end of December 2009.


Financial payables, bank loans and lease financing:

This mostly consists of club deal and uncommitted credit facilities drawdowns, whose main features are summarized in the table below.

Committed club deal

Amount

Euro 500 million (revolving credit facility)

Duration

2005-2010

Cost

1/2/3/6 month Euribor + 27.5/60 basis points (A)

Financial covenants (B)

EBITDA/Net financial expenses: min 4

Net financial position/EBITDA: max 3.5

Net financial position/Equity: max 1

Drawdown at 12.31.2009

Euro 200 million (repayment expected within one month, with new drawdowns)

Uncommitted credit facilities

Amount

Euro 430 million

Cost

Interbank (or prime) rate + spread

Drawdown at 12.31.2009

Euro 88 million

On December 17, 2009 the Group agreed a committed revolving credit facility with Banca Popolare di Vicenza under the following terms:

Committed credit facility

Amount

Euro 60 million (revolving credit facility)

Duration

2009-2014

Cost

1/2/3/6 month Euribor + 150/250 basis points (A)

Financial covenants (B)

EBITDA/Net financial expenses: min 4

 

Net financial position/EBITDA: max 3,5

 

 

Drawdown at 12.31.2009

Not drawn down

Medium/long-term loans:

Long-term loans

Amount

Euro 100 million BNL (BNP Paribas group)

Euro 150 million Intesa Sanpaolo S.p.A.

Euro 150 million UniCredit Banca d'Impresa S.p.A.

Duration

2007-2012

Cost

1/2/3/6 month Euribor + 20/50 basis points (A)

Financial covenants (B)

EBITDA/Net financial expenses: min 4

Net financial position/EBITDA: max 3.5

Drawdown at 12.31.2009

Euro 400 million

(A)Depending on the ratio Net financial position/EBITDA.

(B)Calculated every six months.


The committed club deal of Euro 500 million, the three long-term loans totaling Euro 400 million and the new credit facility with Banca Popolare di Vicenza not only carry the financial covenants set out above but also other covenants that must be respected by Benetton Group S.p.A. and, in some cases, by other Group companies, the most relevant of which are:

a.negative pledge clauses, which limits the creation of any security (mortgage, pledge, lien) over Group’s assets;

b.pari passu clauses, which define that all the obligations on the above transactions will have the same ranking of any other new unsecured and unsubordinated obligations;

c.periodic reporting obligations;

d.cross default clauses, which entitle the lender to call for immediate repayment of the loans in the event of certain types of default on other financial instruments issued by the Group;

e.restrictions on major asset disposals;

f.other clauses generally used in similar transactions.

These covenants are nevertheless subject to several exceptions and restrictions.

There are no relationships of a financial nature with the tax group consolidating company Edizione S.r.l.

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