RUBIS_REGISTRATION_DOCUMENT_2017

FINANCIAL STATEMENTS 9

2017 consolidated financial statements and notes

Average headcount of fully consolidated companies

12/31/2016

New hires*

Departures

12/31/2017

TOTAL

2,709

1,143

(441)

3,411

* Including 637 for the new consolidation of Dinasa (Haiti) and Galana (Madagascar).

Share of average headcount of proportionately consolidated companies

12/31/2017

TOTAL

13

5.4 EXTERNAL EXPENSES

ACCOUNTING POLICIES Operating leases: leases that do not have the characteristics of a finance lease are operating leases, for which only the rental payments are recorded in the income statement.

12/31/2016

12/31/2017

(in thousands of euros)

Leases and rental expenses

24,433 23,651 398,393 446,477

21,346 22,355 258,322 302,023

Compensation of intermediaries and professional fees

Other external services

TOTAL

5.5 NET DEPRECIATION AND PROVISIONS

12/31/2016

12/31/2017

(in thousands of euros)

Intangible assets

2,489

1,771

Property, plant and equipment

123,325 (1,203)

111,804 (2,170)

Current assets

Operating contingencies and expenses

1,809

1,811

TOTAL

126,420

113,215

5.6 OTHER OPERATING CONTINGENCIES AND EXPENSES

12/31/2016

12/31/2017

(in thousands of euros)

Operating subsidies

76

5

Other miscellaneous income OTHER OPERATING INCOME Other miscellaneous expenses OTHER OPERATING EXPENSES

4,692 4,768 8,374 8,374 (3,606)

4,728 4,733 5,196 5,196

TOTAL

(463)

2017 Registration Document I RUBIS 220