Corporate  >  Non-recurring items Highlights | Share information | Statement of Income | Non-recurring items | Sales and Income taxes | Statement of cash flow | Balance sheet | Gross capital expenditures | Assets, DD&A and equity in income of affiliates by business segment | Capital employed and ROCE by business segment | Statement of changes in shareholders’ equity | Long term debt analysis | Payroll and staff Download Excel table (in million of euros) Upstream Downstream Chemicals Corporate Total IMPACT ON OPERATING INCOME           YEAR 2000           Restructuring charges (62) - (2) - (64) FAS 121 (29) (90) (150) - (269) Early retirement plans - - - - - Gains/(losses) on asset sales (1) - - - (1) Other items - - (48) - (48) Total (92) (90) (200) - (382) YEAR 1999           Restructuring charges (200) - (52) - (252) FAS 121 (128) (112) (103) - (343) Early retirement plans - - - - - Gains/(losses) on asset sales - - - - - Other items - - - - - Total (328) (112) (155) - (595) YEAR 1998           Restructuring charges - - - - - FAS 121 (961) - - - (961) Early retirement plans - - - - - Gains/(losses) on asset sales - - - - - Other items (21) (349) (55) - (425) Total (982) (349) (55) - (1,386) IMPACT ON NET INCOME           YEAR 2000           Restructuring charges (47) (122) (78) - (247) FAS 121 (28) (242) (189) - (459) Early retirement plans (84) (114) - (24) (222) Gains/(losses) on asset sales 86 54 - 218 358 Other items - (19) (44) (100) (163) Total (73) (443) (311) 94 (733) YEAR 1999           Restructuring charges (155) (97) (43) - (295) FAS 121 (84) (216) (153) - (453) Early retirement plans - (31) - - (31) Gains/(losses) on asset sales 18 - 2 1,112 1,132 Other items - - - (206) (206) Total (221) (344) (194) 906 147 YEAR 1998           Restructuring charges - - - - - FAS 121 (814) - - - (814) Early retirement plans - - - - - Gains/(losses) on asset sales 87 - - 203 290 Other items (14) (300) (55) - (369) Total (741) (300) (55) 203 (893) Highlights | Share information | Statement of Income | Non-recurring items | Sales and Income taxes | Statement of cash flow | Balance sheet | Gross capital expenditures | Assets, DD&A and equity in income of affiliates by business segment | Capital employed and ROCE by business segment | Statement of changes in shareholders’ equity | Long term debt analysis | Payroll and staff