REGISTRATION DOCUMENT - Bourbon

4NotesCONSOLIDATED FINANCIAL STATEMENTSto the consolidated financial statementsEquity risksAs of December 31, 2011, the Group had no cash investments.As indicated in note 3.13 Treasury Shares, BOURBON held 2,710,946treasury shares as of December 31, 2011. Treasury shares arepresented as a deduction from consolidated shareholders’ equity.A 10% change either up or down in the BOURBON share pricewould result in a change in the market value of the treasury sharesof €5.8 million.Supply price riskThe Group’s exposure to price risk is minimal.The change in the price of raw materials does not constitute a risk ofsignifi cant increase in operating costs. Clients generally take directcharge of the cost of fuel.3.20 FINANCIAL INSTRUMENTS3.20.1 Financial assetsAs of December 31, 2011 and December 31, 2010, fi nancial assets were as follows:12.31.2011(in € millions)Availablefor-saleassetsFinancialassets at fairvalue throughprofit and lossLoans andreceivablesDerivativeinstrumentsat fair valueCash on handand in banksBalancesheet totalNon-current fi nancial assets 0.1 0.1 22.2 - - 22.4Trade and other receivables - - 388.1 - - 388.1Current fi nancial assets - - 1.0 28.8 - 29.7Other current assets - - 33.4 - - 33.4Cash and cash equivalents - - - - 229.6 229.6TOTAL 0.1 0.1 444.6 28.8 229.6 703.112.31.2010(in € millions)Availablefor-saleassetsFinancialassets at fairvalue throughprofit and lossLoans andreceivablesDerivativeinstrumentsat fair valueCash on handand in banksBalancesheet totalNon-current fi nancial assets 0.3 0.1 12.2 1.6 - 14.3Trade and other receivables - - 358.2 - - 358.2Current fi nancial assets - 13.2 0.9 18.4 - 32.5Other current assets - - 19.5 - - 19.5Cash and cash equivalents - - - - 209.8 209.8TOTAL 0.3 13.3 390.9 20.0 209.8 634.3100BOURBON - 2011 Registration Document