Vilmorin & Cie - Annual report 2017-2018

Financial INFORMATION 5 ANNUAL REPORT Vilmorin & Cie 160 2017-2018 Note 3: Consolidation scope 1- Evolution of the consolidation scope 1.1 - On June 30, 2018, Vilmorin & Cie consolidated 109 companies in accordance with the rules set out in Note 1 paragraph 5 of the “Accounting methods and principles in IFRS standards.” 17-18 16-17 By global integration 93 92 By the equity method 16 14 Total 109 106 1.2 - Variations in scope occurring during the course of fiscal year 2017-2018 were as follows: 1.2.1 Entries to the consolidation scope Through the purchase of a stake - Prime Seed Co Botswana - Prime Seed Co Zimbabwe Through the creation of companies - Hazera Ethiopia 1.2.2 Exits from the consolidation scope Companies wound up - None Following internal reorganizations - None 1.2.3 Changes in name No change in name occurred during this fiscal year. 1.2.4 Changes in consolidation method No change in consolidation method occurred during this fiscal year. 2- Information concerning variations in consolidation scope In millions of euros Hazera Ethiopia Prime Seed Co Zimbabwe Prime Seed Co Botswana Date of entry in scope 12/25/2017 07/01/2017 07/01/2017 % acquired Over the fiscal year 100.00% 48.92% 49.00% Previously held - - - Total held 100.00% 48.92% 49.00% Consolidation method adopted (1) GI EM EM Acquisition price of the shares Agreed during the fiscal year 0.2 1.6 - Previously agreed - - - Total 0.2 1.6 - Fair value of assets and liabilities acquired Fixed assets - 0.5 - Working capital needs - 0.8 - Provisions for risks - 0.1 - Indebtedness net of cash -0.2 - - Deferred taxes - -0.1 - Equity acquired 0.2 1.3 - Goodwill (2) - 0.3 - (1) GI: global integration – EM: equity method. (2) Goodwill for companies integrated using the equity method is directly included in the line “Equity shares” of the financial progress report. 5.1. Consolidated Financial Statements