Read the Registration Document - Guerbet

Capital lease commitments relative to these items are as follows:2012 2011Value of property and equipment 588 588Depreciation allowance if acquired by the company 72 6Residual value of the property at the end of the contract - -For 2012, the breakdown of property held under capital leases by nature is as follows:InitialrecognitionAllowances fordepreciation in theperiodAccumulateddepreciationNetLand - - - -Buildings - - - -Machinery and equipment 588 72 78 510Total 588 72 78 510Note 28 – Other information1. The number of training hours corresponding to vested rights in connection with training benefits eligibleunder French law (droit individuel à la formation) that have not been claimed totalled 88,665 hours. Guerbetfinanced 554 training hours in fiscal 2012.2. Development expenditures of €34,555,000 not capitalised were expensed in 2012.3. Auditors’ fees incurred by Guerbet for fiscal 2012 are presented in Note 30 of the consolidated financialstatements.Note 29 – Post-closing eventsNone133