REGISTRATION DOCUMENT - Bourbon

4ChangesCONSOLIDATED FINANCIAL STATEMENTSin equity statementCHANGES IN EQUITY STATEMENTFor 2011:Capital and related reservesShare premiumand reserves Reclassificationrelated to share of treasury(in € millions)NotesCapitalcapitalsharesShareholders’ equity as of January 1, 2011 39.1 53.2 (77.9)Net income for the period - - -Other components of comprehensive income(net of taxes): - - -Cash fl ow hedge (IAS 39) 3.20.2 - - -Profi ts and losses from the currency translation ofthe statements of foreign subsidiaries - - -Comprehensive income for the period - - -Capital increase 3.10 4.0 (2.9) -Dividends paid by the parent company in 2011 - - -Capital repayment - - -Recognition of share-based payments 3.11 & 3.12 - - -Reclassifi cation of treasury shares 3.13 - - (0.5)Other changes - - -Total transactions with shareholders 4.0 (2.9) (0.5)SHAREHOLDERS’ EQUITY ASOF DECEMBER 31, 2011 43.1 50.3 (78.4)For 2010:Capital and related reservesShare premiumand reserves Reclassificationrelated to share of treasury(in € millions)NotesCapitalcapitalsharesShareholders’ equity as of January 1, 2010 38.9 45.9 (78.2)Net income for the period - - -Other components of comprehensive income(net of taxes): - - -Cash fl ow hedge (IAS 39) 3.20.2 - - -Profi ts and losses from the currency translation ofthe statements of foreign subsidiaries - - -Comprehensive income for the period - - -Capital increase 3.10 0.2 7.3 -Dividends paid by the parent company in 2010 - - -Capital repayment - - -Recognition of share-based payments 3.11 & 3.12 - - -Reclassifi cation of treasury shares 3.13 - - 0.3Other changes - - -Total transactions with shareholders 0.2 7.3 0.3SHAREHOLDERS’ EQUITY AS OF FRIDAY,DECEMBER 31, 2010 39.1 53.2 (77.9)The other changes mainly relate to changes in consolidation scope over the period (disposal of consolidated companies).66BOURBON - 2011 Registration Document