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Read the Registration Document - Guerbet

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31/12/2010 Allowances ReversalsCurrencytranslationadjustments31/12/2011Non-current tax receivables - - - - -O<strong>the</strong>r non-current financial assets - - - - -Trade and o<strong>the</strong>r receivables 1,740 2,099 (1,215) 63 2,687Current derivative financialinstruments- - - - -O<strong>the</strong>r current financial assets 29 - - - 29Cash and cash equivalents - - - - -Total 1769 2,099 (1,215) 63 2,7161.1 – Originated loans and receivables at amortised cost2012 2011Cost Depreciation Net Cost Depreciation NetNon-current tax receivables 832 832 5,376 5,376O<strong>the</strong>r non-current financial assets 2,250 2,250 2,097 2,097Trade and o<strong>the</strong>r receivables 88,595 (1,769) 86,826 87,941 (2,687) 85,254O<strong>the</strong>r current financial assets 21,100 (865) 20,235 14,728 (29) 14,699Total 112,777 (2,634) 110,143 110,142 (2,716) 107,426O<strong>the</strong>r current financial assets at amortised cost 2012 2011Advances and down-payments to suppliers 504 535Tax receivables (o<strong>the</strong>r than on income) 15,255 10,469Trade receivables 826 204Employee- related receivables 239 300Royalty payment receivables 4 10Grant receivables 1,253 -O<strong>the</strong>r current assets 404 811Prepaid expenses 1,750 2,370Total 20,235 14,699Aged trial balance information for trade receivables at 31 December2012Cost Depreciation NetReceivables not due 72,236 (214) 72,022Receivables past due less than 3 months 10,493 (52) 10,441Receivables past due less than 6 months 2,489 (63) 2,426Receivables past due less than 1 year 1,699 (197) 1,502Receivables past due less than 2 years 1,302 (882) 420Receivables past due more than 2 years 376 (361) 15Total 88,595 (1,769) 86,826Outstanding trade receivables at 31 December 2012 were reduced by a non-recourse assignment in Italy inDecember 2012 for €2,921,000.84

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