2017 REGISTRATION DOCUMENT

BOURBON 2017 Registration Document 138 CONSOLIDATED FINANCIAL STATEMENTS 4 Notes to the consolidated financial statements The following tables show the change in the gross values and impairment on the available-for-sale assets, loans and guarantees as well as the financial assets at fair value. 3 Change in gross values: (in € millions) Available- for-sale assets Other receivables from non-consolidated companies Loans, guarantees Financial assets at fair value Total 01.01.2016 0.6 - 172.1 0.1 172.8 Acquisitions - - 19.8 - 19.8 Disposals (1.1) - (16.6) - (17.7) Change in consolidation scope - - - - Currency translation adjustment 0.0 - 1.6 - 1.6 Reclassification and other changes 0.7 - (16.0) - (15.3) 12.31.2016 0.2 - 160.9 0.1 161.3 Acquisitions - - 5.3 - 5.3 Disposals - - (5.4) (0.1) (5.5) Change in consolidation scope - - - - Currency translation adjustment - - (1.7) - (1.7) Reclassification and other changes - - (133.7) - (133.7) 12.31.2017 0.2 - 25.4 (0.0) 25.6 3 Change in impairments: (in € millions) Available- for-sale assets Other receivables from non-consolidated companies Loans, guarantees Financial assets at fair value Total 01.01.2016 (0.2) - (0.0) - (0.2) Acquisitions - - - - - Disposals - - - - - Change in consolidation scope - - - - - Currency translation adjustment - - - - - Reclassification and other changes - - - - - 12.31.2016 (0.2) - (0.0) - (0.2) Acquisitions - - (9.4) - (9.4) Disposals - - - - - Change in consolidation scope - - - - - Currency translation adjustment - - 0.2 - 0.2 Reclassification and other changes - - - - - 12.31.2017 (0.2) - (9.2) - (9.4) Derivative instruments are outlined in note 3.19.