Vilmorin & Cie - Annual report 2017-2018

Financial INFORMATION 5 ANNUAL REPORT Vilmorin & Cie 190 2017-2018 2.2 - Variations affecting reserves In millions of euros Deferred taxes assets Deferred taxes liabilities Net deferred taxes Fiscal year 17-18 Hedges -0.5 - -0.5 Restatement of ORA bonds - - - Restatement of pension commitments - IAS 19R -2.6 1.8 -4.4 Variations in scope and miscellaneous - -0.1 0.1 Total -3.1 1.7 -4.8 Fiscal year 16-17 Hedges - 0.1 -0.1 Restatement of ORA bonds - - - Change in tax rate on valuation gap - - - Restatement of pension commitments - IAS 19R -2.8 0.1 -2.9 Variations in scope and miscellaneous 4.3 1.7 2.6 Total 1.5 1.9 -0.4 Note 26: Other current provisions 1- Evolution of book values In millions of euros 06.30.18 06.30.17 Commercial litigation 2.5 2.9 Other risks and litigation 10.4 7.6 Reorganization costs 2.6 5.6 Employee benefits - - Total 15.5 16.1 Variation for the fiscal year -0.6 3.7 The rules applied with regard to setting up provisions are described in Note 1 paragraph 17 of the “Accounting methods and principles in IFRS standards.” 5.1. Consolidated Financial Statements