REGISTRATION DOCUMENT - Bourbon

CONSOLIDATED FINANCIAL STATEMENTS4Notes to the consolidated financial statements3.2 INTANGIBLE ASSETSIntangible assets can be analyzed as follows:(in € millions)GrossAmortization andimpairmentNet12.31.2009 16.4 (6.2) 10.2Acquisitions 2.3 (2.4) (0.1)Disposals (0.0) 0.0 (0.0)Change in consolidation scope (0.4) 0.3 (0.1)Currency translation adjustment 0.4 (0.1) 0.3Reclassifi cation and other changes (0.0) (0.2) (0.3)IFRS 5 reclassifi cation * (0.2) 0.2 -12.31.2010 18.4 (8.5) 9.9Acquisitions 2.5 (2.4) 0.1Disposals (0.4) 0.4 (0.0)Change in consolidation scope (0.0) 0.0 (0.0)Currency translation adjustment 0.0 0.0 0.1Reclassifi cation and other changes (0.3) (0.1) (0.3)IFRS 5 reclassifi cation * - - -12.31.2011 20.3 (10.5) 9.8* Reclassifi cation of discontinued operations/operations held for sale.The change in the gross value of the intangible assets is as follows:OtherintangibleassetsIntangibleassets inprogressAdvancesandinstallments(in € millions)R&D costsConcessionsand patentsBusinessgoodwillTotal12.31.2009 0.1 6.6 1.1 6.3 1.1 1.3 16.4Acquisitions - 0.2 - 0.2 1.0 0.9 2.3Disposals - (0.0) - (0.0) - - (0.0)Change in consolidationscope - (0.3) - (0.1) - - (0.4)Currency translationadjustment - 0.0 - 0.3 - - 0.4Reclassifi cationand other changes - 2.0 (0.8) 1.2 (0.7) (1.6) (0.0)IFRS 5 reclassifi cation * - - (0.2) - - - (0.2)12.31.2010 0.1 8.4 - 8.0 1.4 0.6 18.4Acquisitions 0.0 0.2 - 0.0 0.6 1.8 2.5Disposals - (0.0) - (0.4) - - (0.4)Change in consolidationscope - - - (0.0) - - (0.0)Currency translationadjustment - 0.0 - 0.0 0.0 - 0.0Reclassifi cationand other changes - 0.7 - 0.2 (0.9) (0.3) (0.3)IFRS 5 reclassifi cation * - - - - - - -12.31.2011 0.1 9.2 - 7.9 1.1 2.0 20.3* Reclassifi cation of discontinued operations/operations held for sale.BOURBON - 2011 Registration Document 81