REGISTRATION DOCUMENT - Bourbon

CONSOLIDATED FINANCIAL STATEMENTS4Notes to the consolidated financial statementsDetails of gross property, plant and equipment:VesselsandoverhaulsOther property,plant andequipmentProperty, plantand equipmentin progress(in € millions) Land BuildingsTechnicalfacilitiesTotal12.31.2009 1.4 35.9 50.8 2,640.0 13.7 906.3 3,648.1Acquisitions - 1.9 2.1 88.9 3.4 559.3 655.6Disposals - - (0.2) (500.2) (0.2) (52.3) (552.8)Change in consolidation scope - (12.5) (44.6) (0.0) (2.4) (37.5) (96.9)Currency translation adjustment 0.0 1.0 0.2 95.0 1.0 15.4 112.6Reclassifi cation and otherchanges - 0.2 4.4 661.6 0.1 (673.5) (7.2)IFRS 5 reclassifi cation * - - - - - (16.8) (16.8)12.31.2010 1.4 26.5 12.8 2,985.3 15.5 701.0 3,742.5Acquisitions - 2.1 1.7 59.1 2.0 324.9 389.7Disposals - - (0.2) (46.4) (0.1) (5.8) (52.5)Change in consolidation scope - 0.0 0.0 0.0 0.0 (0.0) 0.0Currency translation adjustment 0.0 0.5 (0.0) 1.1 0.2 (0.4) 1.3Reclassifi cation and otherchanges - 0.1 (0.7) 303.9 (1.3) (298.6) 3.3IFRS 5 reclassifi cation * - - - - - (10.0) (10.0)12.31.2011 1.5 29.1 13.6 3,302.9 16.2 711.1 4,074.4* Reclassifi cation of discontinued operations/operations held for sale.The amount reclassifi ed under IFRS 5 in the period relates to the last of the 16 bulk carriers sold to Genco Shipping and Trading Ltd in thefi rst quarter of 2011.Details of depreciation and impairment on property and equipment:VesselsandoverhaulsOther property,plant andequipmentProperty, plantand equipmentin progress(in € millions) Land BuildingsTechnicalfacilitiesTotal12.31.2009 - (9.4) (28.0) (509.1) (6.0) (0.2) (552.6)Acquisitions - (1.2) (2.3) (176.1) (2.8) - (182.4)Disposals - - 0.2 88.5 0.1 - 88.8Impairment - - (9.5) (34.3) - - (43.8)Change in consolidation scope - 6.1 35.9 (0.0) 1.3 0.2 43.4Currency translation adjustment - (0.0) (0.0) (20.2) (0.3) (0.0) (20.7)Reclassifi cation and otherchanges - (0.0) 0.0 1.3 0.1 (1.9) (0.5)IFRS 5 reclassifi cation * - - - - 1.9 1.912.31.2010 - (4.5) (3.8) (649.9) (7.7) 0.0 (665.9)Acquisitions - (1.0) (1.9) (195.8) (2.6) - (201.2)Disposals - - 0.1 34.8 0.1 - 35.0Impairment - - - - - - -Change in consolidation scope - - (0.0) (0.0) (0.0) - (0.0)Currency translation adjustment - (0.0) 0.0 1.1 (0.1) - 1.0Reclassifi cation and otherchanges - (0.2) (0.1) (0.2) 0.7 - 0.2IFRS 5 reclassifi cation * - - - - - - -12.31.2011 - (5.7) (5.6) (810.0) (9.7) 0.0 (831.0)* Reclassifi cation of discontinued operations/operations held for sale.BOURBON - 2011 Registration Document 83