Reporting Changes

FX gains & losses moved from EBITDA to financial result

Starting from 1Q 2009 foreign exchange gains and losses are reported as part of the financial result instead of being split between operating and financial income. Comparative figures for 3Q 2008 and the first nine months of 2008 were adjusted accordingly by a total FX gain of EUR 1.7 million and of EUR 15.2 million respectively.

Revenue breakdown in Fixed Net & Mobile Communication condensed to reflect changes in business

Segment revenues remain  unchanged

The revenue breakdown in both segments, Fixed Net and Mobile Communication, has been condensed beginning with 1Q 09 to reflect changes in the product portfolio. This adjustment affects the revenue split but has no further effects on total segment revenues.

In the Fixed Net segment previously reported revenues from ‘Fixed Net Voice Traffic’, ‘Switched Voice Monthly’ and ‘Internet Access & Media’ as well as some smaller reclassifications in 3Q 08 in the amount of EUR 5.7 million from ‘Data & IT Solutions’ and EUR 10.8 million from ‘Other’ revenues were condensed and included in ‘Access, Voice & Broadband’ to reflect the marketing of product bundles encompassing access line, voice telephony, Internet and IPTV. This revenue position equals average revenues per Fixed Net access line (ARPL) multiplied by the average number of access lines. Starting with 1Q 09 the category ‘Other revenues’ also includes ‘Payphones & Value Added Services’ as well as ‘Other revenues’. In the Mobile Communication segment ‘Traffic and Monthly Rental’ revenues were condensed and included in ‘Subscription and Traffic’ revenues reflecting the trend towards flat rates or packages.

Revenue breakdown in previous years has been adapted accordingly for comparison purposes. The quarterly revenue breakdown of the previous year based on the new revenue split is available on Telekom Austria’s website www.telekomaustria.com