FINANCIAL STATEMENTS Consolidated financial statements as of December 31, 2017 3 “Software” includes Software in service as well as ongoing projects. The increase of this item relates to the investment of the Group in new softwares and applications. Reduction Acquisitions by disposals, Allowances Changes in and capitalized retirement for the Currency the scope of In €m 12/31/2016 expenses of assets period fluctuations consolidation Reclassification 12/31/2017 Leasehold right 2.8 2.8 Goodwill 4.2 4.2 Software 86.3 6.8 -1.7 -1.5 0.2 90.1 Concessions, patents and similar rights 1.7 0.1 1.8 Other intangible assets 5.4 -0.2 5.2 Total gross value 100.4 6.8 -1.7 -1.4 104.1 Leasehold right -0.9 -0.1 -1.0 Goodwill -2.5 -2.5 Software -46.4 1.0 -10.9 0.8 -55.5 Concessions, patents and similar rights -1.2 -0.1 -1.3 Other intangible assets -4.2 -0.2 -4.4 Total depreciation and amortization -55.2 1.0 -11.3 0.8 -64.8 INTANGIBLE ASSETS – NET VALUE 45.2 6.8 -0.7 -11.3 -0.6 - - 39.3 5.3 Property, plant and equipment Accounting policies Property, plant and equipment According to IAS 16, property plant and equipment are valued at their historic cost, less cumulative depreciation and any decreases in value. Depreciation is calculated using the useful life of each operating assets class. Property, plant and equipment include operating assets such as fixtures and other office equipment related to headquarter and offices. Reduction Acquisitions by disposals, Allowances Changes in and capitalized retirement for the Currency the scope of In €m 12/31/2016 expenses of assets period fluctuations consolidation Reclassification 12/31/2017 Non-depreciable assets Depreciable assets and work in progress 40.0 2.1 -0.2 -1.1 0.3 41.1 Total gross value 40.0 2.1 -0.2 - -1.1 - 0.3 41.1 Depreciable assets -24.0 0.2 -3.8 0.6 -27.0 Total depreciation and amortization -24.0 - 0.2 -3.8 0.6 - - -27.0 Impairment PROPERTY, PLANT AND EQUIPMENT AND WORK IN PROGRESS – NET VALUE 16.0 2.1 - -3.8 -0.5 - 0.3 14.1 KLÉPIERRE 2017 REGISTRATION DOCUMENT 85