2017 REGISTRATION DOCUMENT

BOURBON 2017 Registration Document 236 OTHER LEGAL AND FINANCIAL INFORMATION 6 Cross reference tables Headings Registration Document 7.2 List of major subsidiaries 174-178; 215 § 1.18 8. Property, plant and equipment 8.1 Significant property, plant and equipment 133-136 8.2 Environmental issue liable to affect the use of property, plant and equipment 70-72; 90 § 6.3.2 and § 6.3.3 9. Examination of financial position and earnings 9.1 Financial position 106-111; 186-188 9.2 Operating income/loss 9.2.1 Important factors with a significant impact on operating income 22-27 9.2.2 Explanation of changes in net revenue or net income 22-27 9.2.3 External factors that have had (or may have) a significant impact on activities 67-70 10. Capital resources 10.1 Information on the issuer’s capital 110-111; 140-141; 190-192; 216 § 2-223 10.2 Source and amount of the issuer’s cash flows 100 10.3 Borrowing terms and financial structure of the issuer 73 § 5.5-80; 149 § 3.18-156; 163 § 5.1-165 10.4 Restrictions on the use of capital that may have a significant impact on operations 73 § 5.5-80 10.5 Anticipated sources of funds needed to fulfill commitments related to investments 28 § 2.43 11. Research and development, patents and licenses 14; 224 12. Trend information 12.1 Main trends having an impact on production, sales and inventories, costs and sale prices since the end of the last fiscal year 29 § 2.6 12.2 Known trends, uncertainties, requests, commitments or events likely to have a significant impact on the current year’s outlook 14-16; 29 § 2.6; 67-80 13. Income forecasts or estimates 28-29 § 2.5 14. Administrative and management bodies 14.1 Information on the members of administrative and management bodies 7; 30-63 14.2 Interests of executives 44 § 3.4-46 14.3 Internal control procedures 64-66 15. Compensation and benefits 15.1 Amount of compensation paid and benefits in kind 49 § 3.7-55; 168 § 5.6-172; 198 § 14 15.2 Total provisions or amounts set aside by the issuer to pay pensions, retirement benefits or other benefits 49-55; 168 § 5.6-172 16. Operation of administrative and management bodies 16.1 Date current term expires 30-43 16.2 Service contracts binding members of administrative and management bodies 167 § 5.5; 207-208 16.3 Information on the Audit Committee and the Compensation Committee 7; 46 § 3.6-48