A group of wealthy individuals celebrate the new year at a ball. They count down the seconds until the clock strikes midnight. In addition to showing how some numbers are pronounced, this clip shows how the term, "Happy New Year," is pronounced in French.
While in prison, Henri Fortin talks to an accountant who briefly describes his time working on the Eiffel Tower. Afterwards, Henri and the accountant argue about the letter Henri would like him to write for his wife. Henri wants the letter to contain only the phrase, "Je t'aime," which means "I love you" in English. The accountant argues that the letter will be monotonous and that it should instead paint a picture in his wife's mind and be something she will want to re-read several times.