RELATED PARTIES

Related Party Transactions

JLL Partners

The Company has a service agreement with JLL Partners Inc. and some JLL Partners affiliates whereby the Company will reimburse the parties for management, consulting, financial, and other business services provided under the agreement. The amounts spent on these services, as well as the amounts payable outstanding in relation to these services, are shown in the tables below.

DSM

The Company has transition service agreements ("TSAs") with DSM resulting from the DPP Acquisition whereby DSM performs certain shared service functions on behalf of the Company. Additionally, the Company performs certain services on behalf of DSM. The revenue and expenses relating to these services, as well as the accounts receivable and payable outstanding in relation to these services, are shown in the tables below.

BLS

The Company has a management service agreement with BLS whereby the Company will provide various management, financial, legal and other business services to BLS. The expenses relating to these services are charged to BLS and the related accounts receivable outstanding in relation to these services are shown in the tables below. We performed production services for BLS in the first quarter of fiscal 2016 before BLS sold their commercial business to a third party.



	Three months ended January 31,
Revenues/Expenses	2017	2016
	$	$
JLL Partners Expenses	—	0.1

DSM Revenues	0.2	0.1
DSM Expenses	3.2	2.7

Banner Life Sciences Revenues	—	6.5



	Balances as of
Accounts Receivable/Payable Balances	January 31, 2017	October 31, 2016
	$	$
DSM Accounts Receivable	0.4	0.4
DSM Accounts Payable	0.2	0.2

Banner Life Sciences Accounts Receivable	0.7	1.1

Equity Method Investments

Banner Life Sciences

In October 2015, the Company invested $5.0 million in Banner Life Sciences. The investment resulted in Banner Life Sciences becoming a variable interest entity, but the entity is not consolidated as the Company does not have the ability to control the entity and therefore does not have the power to direct Banner Life Sciences' activities. The Company's maximum exposure to loss relating to this variable interest entity is limited to the carrying value of the investment. The investment is presented within investments in the consolidated balance sheets. In March 2016, the Company received a $2.4 million cash distribution from Banner Life Sciences.

Percivia

The Company holds a 50.0% interest in Percivia, a limited liability company for the purpose of performing research and development activities and licensing certain technology. In February 2016, the Company received a $1.2 million return of capital from Percivia in the form of a cash distribution.

Chemiepark

The Company holds a 47.5% interest in Chemiepark, a company tasked with providing fire protection for the chemicals site in Linz, Austria.



	Values as of
Equity Method Investment Values	January 31, 2017	October 31, 2016
	$	$
Banner Life Sciences	2.7	2.9
Percivia	5.7	5.7
Chemiepark	0.1	0.1
Total	8.5	8.7

Investment carrying values are presented within investments in the consolidated balance sheets.



	Three months ended January 31,
Equity Method (Loss)/Gain	2017		2016
	$		$
Banner Life Sciences	(0.1	)	1.8
Percivia	—		0.1
Total	(0.1	)	1.9

Equity method earnings are presented within other income in the consolidated statement of operations.