Note 2 Modification in the conversion method for provisions in foreign currencies

The Group records provisions for maintenance and restitution of aircraft under operating leases. A significant portion of these provisions is made to cover the purchase of spare parts that will be paid for in US dollars whatever the functional currency of the entity. To facilitate analysis of the impacts linked to the dollar variation, the Group decided, as from January1, 2015, to isolate the foreign currency effects on provisions in "Other financial income and expenses" whereas these effects had previously been recorded in "Amortization, depreciation and provisions". Furthermore, the closing rate will be used to convert provisions at the closing date. Previously, the Group used the average rate of the US dollar to convert the maintenance provisions. The consolidated financial statements as of December31, 2014 have been restated to facilitate comparison

1 Refer to AF's disclosure nore, in particular note 2: Restatement of accounts. For the 3 changes on acconting principle reported in the note, does AFaccount for the changes prospectevely or retrospectively? Is this the same approach AF would follow it using U.S GAAP?