Read the Registration Document - Guerbet

6.2 – Analysis of property, plant and equipment by currency, netCurrency2012 2011Year-end rate Amount Year-end rate AmountEuro 180,278 174,036Real 2.70 8,115 2.42 7,882Other currencies 1,189 1,223Total 189,582 183,1416.3 – RevaluationsAll office property in Villepinte was remeasured at fair value on 1 January 2004 in accordance with the optionprovided for under IFRS1 for first-time adoption of IFRS. This remeasurement was based on an estimateprovided by independent appraisers. The value of the buildings was estimated at €11.3 million on the basis ofthe following two approaches:- Capitalisation of revenue that could be generated from rental;- Comparison with market values on the basis of recent transactions for properties of the same nature andin the same area.On the basis of the net carrying value of these buildings at 1 January 2004 of €3.3 million, the revaluation wasfor €8 million including €6.5 million allocated to buildings and €1.5 million to land.A second valuation was undertaken by an independent appraiser in 2008. The buildings were valued at €12.6million, confirming that the recognition of an impairment loss was not necessary.Note 7 – Other non-current assets2012 2011CostNon-currentprovisionsNetNetDeposits and guarantees 2,146 - 2,146 1,942Carry-back receivables - - - 2,027Research tax credits 825 - 825 3,349Loans to personnel 90 - 90 98Other non-current financial assets 139 - 139 174Total 3,200 - 3,200 7,59095