2017 REGISTRATION DOCUMENT

BOURBON 2017 Registration Document 132 CONSOLIDATED FINANCIAL STATEMENTS 4 Notes to the consolidated financial statements The change in the gross value of the intangible assets is as follows: (in € millions) R&D costs Concessions and patents Business goodwill Other intangible assets Intangible assets in progress Total 01.01.2016 0.1 23.7 - 13.5 3.8 41.0 Acquisitions - 0.1 - 0.4 2.4 2.9 Disposals - (0.0) - - - (0.0) Change in scope - - - - - Currency translation adjustment - 0.0 - 0.4 - 0.4 Reclassification and other changes - 4.0 - (0.1) (3.9) - IFRS 5 reclassification* - - - - - - 12.31.2016 0.1 27.8 - 14.2 2.3 44.3 Acquisitions - 0.0 - 0.3 2.1 2.5 Disposals - (1.8) - (0.2) - (1.9) Change in scope - - - - - Currency translation adjustment - (0.0) (0.1) (1.3) - (1.4) Reclassification and other changes - 3.7 1.0 (1.4) (3.6) (0.3) IFRS 5 reclassification* - - - - - - 12.31.2017 0.1 29.7 0.9 11.6 0.9 43.2 * Reclassification of discontinued operations/operations held for sale. Amortizations and impairments of intangible assets break down as follows: (in € millions) R&D costs Concessions and patents Business goodwill Other intangible assets Intangible assets in progress Total 01.01.2016 (0.1) (19.5) - (4.3) - (23.9) Acquisitions - (3.9) - (0.5) - (4.4) Impairment - (0.5) - (1.1) (0.3) (1.9) Disposals - 0.0 - - - 0.0 Change in scope - - - - - - Currency translation adjustment - (0.0) - (0.1) - (0.1) Reclassification and other changes - (0.1) - 0.1 - - IFRS 5 reclassification* - - - - - - 12.31.2016 (0.1) (24.0) - (6.0) (0.3) (30.4) Acquisitions - (2.1) - (0.2) - (2.3) Impairment - - - Disposals - 1.8 - 0.2 - 1.9 Change in scope - - - - - - Currency translation adjustment - 0.0 0.1 0.4 - 0.4 Reclassification and other changes - (0.1) (1.0) 1.1 0.3 0.3 IFRS 5 reclassification* - - - - - - 12.31.2017 (0.1) (24.4) (0.9) (4.6) - (30.0) The impairment recorded in 2016 is the result of allocating the impairment to the DEEP CGU, pro rata to their book value as of December 31, 2016. * Reclassification of discontinued operations/operations held for sale.