PSA_GROUP_REGISTRATION_DOCUMENT_2017

CONSOLIDATED FINANCIAL STATEMENTS AT 31 DECEMBER 2017 Notes to the consolidated financial Statements at December 2017

Breakdown of property, plant and equipment B. The carrying amount of property, plant and equipment can be analysed as follows:

31 December 2017

Vehicles and handling equipment

Fixtures, fittings and other

Assets under construction

Land and buildings

Plant and equipment

Leased vehicles (2)

Total

(in million euros)

Net At beginning of period Purchases/additions (1) Depreciation for the year

2,116

5,122 1,052

2,475

22

305

1,253 11,293

121

-

8

23

1,202

2,406 (1,693)

(253)

(1,343)

(12)

(4)

(81)

-

Impairment losses

28

8

- -

-

-

7

43

Disposals

(107)

(38)

(2)

(5)

-

(152)

Transfers and reclassifications

24

205

-

1

31

(261)

-

Change in scope of consolidation and other (2) Translation adjustment

408 (28)

805 (97)

850 (14)

-

44 (3) 314 958

(551) (34)

1,556 (175)

1

AT PERIOD-END

2,309 6,766

5,714 31,978

3,299 3,537

26 82

1,616 13,278 1,647 44,968

Gross value

Accumulated depreciation and impairment Of which Opel Vauxhall Automotive segment (carrying amount)

(238)

(56)

(644)

(31) (31,690)

(4,457)

(26,264)

345 1,448 Including property, plant and equipment acquired under finance leases for €14 million. Borrowing costs capitalised in accordance with IAS 23 (1) (Revised) “Borrowing Costs” amounted to €31 million (see Note 12.2.A). Change in scope of consolidation and other movements in “Leased vehicles” includes net changes for the year (additions less disposals). (2) 317 629 - 14 143

31 December 2016

Vehicles and handling equipment

Fixtures, fittings and other

Assets under construction

Land and buildings

Plant and equipment

Leased vehicles (2)

Total

(in million euros)

Net At beginning of period Purchases/additions (1) Depreciation for the year

2,174

4,712

2,570

21

269

1,148 10,894 1,190 2,134

127

787

-

8

22

(218)

(1,352)

(6)

(4)

(71)

-

(1,651)

Impairment losses

(4)

120

- -

-

-

4

120 (111)

Disposals

(55)

(44)

(3)

(9)

-

Transfers and reclassifications

18

521

-

-

56

(595)

-

Change in scope of consolidation and other (2) Translation adjustment

70

357

(8)

- -

38

(497)

(40) (53)

4

21

(81)

-

3

AT PERIOD-END

2,116 6,897

5,122 31,285

2,475 2,799

22

305 905

1,253 11,293 1,296 43,263

Gross value

81

Accumulated depreciation and impairment

(4,781) (43) (31,970) Including property, plant and equipment acquired under finance leases for €21 million. Borrowing costs capitalised in accordance with IAS 23 (1) (Revised) “Borrowing Costs” amounted to €35 million (see Note 12.2.A). Change in scope of consolidation and other movements in “Leased vehicles” includes net changes for the year (additions less disposals). (2) (26,163) (324) (59) (600)

189

GROUPE PSA - 2017 REGISTRATION DOCUMENT