REGISTRATION DOCUMENT - Bourbon

4NotesCONSOLIDATED FINANCIAL STATEMENTSto the consolidated financial statements3.6 NON-CURRENT FINANCIAL ASSETSThe non-current portion of the fi nancial assets is detailed below:(in € millions) 12.31.2011 12.31.2010Available-for-sale assets 0.1 0.3Receivables from non-consolidated companies - -Loans and securities 9.4 4.7Financial assets at fair value 0.1 0.1Other non-current fi nancial assets 12.8 7.5Derivative fi nancial instruments - 1.6TOTAL 22.4 14.3The following tables show the change in the gross values and impairment on the available-for-sale assets, loans and guarantees as well asthe fi nancial assets at fair value.Change in gross values:Available-forsaleassetsOther receivables fromnon-consolidatedcompaniesLoans andsecuritiesFinancial assets atfair value(in € millions)Total12.31.2009 2.9 - 6.4 4.3 13.6Acquisitions 0.0 - 8.4 - 8.4Disposals (0.4) - (3.0) (2.2) (5.6)Change in consolidation scope - - (3.4) (2.1) (5.5)Currency translation adjustment - - 0.1 0.1 0.2Reclassifi cation and other changes 0.0 - (3.7) - (3.7)12.31.2010 2.5 - 4.7 0.1 7.3Acquisitions - - 6.1 - 6.1Disposals (2.0) - (0.9) - (2.9)Change in consolidation scope - - 0.0 - 0.0Currency translation adjustment - - 0.1 - 0.1Reclassifi cation and other changes (0.2) - (0.6) - (0.8)12.31.2011 0.3 - 9.4 0.1 9.8Change in valuation allowance:Available-forsaleassetsOther receivables fromnon-consolidatedcompaniesLoans andsecuritiesFinancial assets atfair value(in € millions)Total12.31.2009 (2.2) - (0.4) - (2.6)Acquisitions (0.1) - - - (0.1)Disposals - - - - -Change in consolidation scope - - 0.4 - 0.4Currency translation adjustment - - (0.0) - (0.0)Reclassifi cation and other changes - - - - -12.31.2010 (2.2) - (0.0) - (2.2)Acquisitions - - - - -Disposals 2.0 - - - 2.0Change in consolidation scope - - - - -Currency translation adjustment - - - - -Reclassifi cation and other changes 0.0 - - - 0.012.31.2011 (0.3) - (0.0) - (0.3)The derivative instruments are detailed in note 3.20.86BOURBON - 2011 Registration Document