a) Acquisitions

In January 2007, EADS increased its share in the Atlas Elektronik group from 40% to 49% in connection with the contribution in kind of the EADS naval business into Atlas Elektronik. Atlas Elektronik is proportionately consolidated and the final allocation of the purchase price to the acquired assets and liabilities led to a goodwill of €42 million.

EADS acquired on 3^rd August 2006 40% of the shares of the Atlas Elektronik group, specialised in equipment and systems for naval forces, which is consolidated proportionally. The difference between the purchase price and the acquired net assets (not finally determined in 2006) led to the recognition of a goodwill of €41 million.

On 13^rd October 2006, EADS acquired BAE Systems’ 20% minority share in Airbus after BAE Systems had exercised the put option it held on its Airbus stake in June 2006. Before the transaction, EADS was already controlling Airbus and consequently fully consolidated this subsidiary.

Apart from those mentioned, other acquisitions by the Group were not significant.

b) Disposals

Following an agreement dated 10^th January 2007, EADS sold the remaining 60% shares of Sogerma Services as well as all shares of its subsidiaries Sogerma America Barfield B.C. (100%) and EADS Sogerma Tunisie (50.1%).

On 28^th February 2006, 81% of LFK GmbH and TDW GmbH, which had been fully consolidated by EADS, were sold to the European Missile Group MBDA. MBDA is jointly owned by BAE Systems (37.5%), EADS (37.5%) and Finmeccanica (25%). In EADS consolidated Financial Statements, MBDA Group is proportionately consolidated.

Apart from those mentioned, other disposals by the Group were not significant.

c) Subsequent Changes in Value of Assets and Liabilities Acquired and Cost of Acquisition

In 2006, a tax audit of DASA for the years 1994 until 1999 was finalised. According to the EADS shareholders agreement, the related tax expense was reimbursed by Daimler AG. Thus deferred tax assets and goodwill have been adjusted as of 31^st December 2006 in Defence & Security by €52 million and in Headquarters by €12 million.

d) Non-Current Assets held for Sale and Discontinued Operations

With regard to the plan to sell the sites in Méaulte, St. Nazaire Ville, Nordenham, Varel, Augsburg, Laupheim and Filton, an in-depth analysis has been performed to assess whether the requirements of IFRS 5 for the classification as disposal group(s) held for sale were met as at 31^st December 2007. Considering the status of the project as of 31^st December 2007, the actions still necessary to complete the plan to sell all of the sites were considered of such a magnitude that it was not unlikely that significant changes to the plan to sell could be made.