LEGRAND_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL INFORMATION CONCERNING THE GROUP’S ASSETS, LIABILITIES, FINANCIAL POSITION AND RESULTS Consolidated financial statements in accordance with IFRS for the years ended December 31, 2017 and December 31, 2016

3.3.1 Changes in property, plant and equipment

December 31, 2017

Assets under construction and other

Machinery and equipment

Total

Land

Buildings

(in € millions)

Gross value At the beginning of the period

56.9

622.5

1,721.7

300.4

2,701.5

W Acquisitions

0.0

7.1

33.9

90.5

131.5

W Disposals

(1.2)

(18.3)

(46.0)

(11.2)

(76.7)

W Transfers and changes in scope of consolidation

2.4

31.4

83.9

(51.9)

65.8

W Translation adjustments

(2.5)

(15.0)

(47.0)

(21.0)

(85.5)

At the end of the period

55.6

627.7

1,746.5

306.8

2,736.6

Depreciation and impairment At the beginning of the period

0.0

(413.2)

(1,498.3)

(192.6)

(2,104.1)

W Depreciation expense

0.0

(18.5)

(67.1)

(14.2)

(99.8)

W Reversals

0.0

14.4

45.1

9.9

69.4

W Transfers and changes in scope of consolidation

0.0

(5.8)

(20.9)

(12.4)

(39.1)

W Translation adjustments

0.0

8.4

35.5

15.5

59.4

At the end of the period

0.0

(414.7)

(1,505.7)

(193.8)

(2,114.2)

Net value At the beginning of the period

56.9

209.3

223.4

107.8

597.4

W Acquisitions/Depreciation

0.0

(11.4)

(33.2)

76.3

31.7

W Disposals/Reversals

(1.2)

(3.9)

(0.9)

(1.3)

(7.3)

W Transfers and changes in scope of consolidation

2.4

25.6

63.0

(64.3)

26.7

W Translation adjustments

(2.5)

(6.6)

(11.5)

(5.5)

(26.1)

At the end of the period

55.6

213.0

240.8

113.0

622.4

As of December 31, 2017, total property, plant and equipment includes €4.0 million corresponding to assets held for sale, which are measured at the lower of their carrying amount and fair value less disposal costs.

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REGISTRATION DOCUMENT 2017 - LEGRAND