2007 Annual report - Groupe M6

financial accounts
notes to the parent company financial statements
3.4
Inventory and work-in-progress
This comprises broadcast rights that are open and not consumed.
The movements in the year were as follows:
31 Dec. Acquisitions Decreases Invalid 31 Dec.
2006 Transfers rights 2007
Inventories 168.9 198.2 137.6 15.9 213.7
Work-in-progress 5.4 65.1 63.5 - 7.0
Total 174.3 263.3 201.1 15.9 220.7
Rights for which there is a risk of no broadcast and rights where the value in use is lower
than their carrying value, were the subject of a provision of € 46.9 million at 31 December
2007.
This provision can be analysed thus:
31 Dec. Increases Releases 31 Dec.
2006 2007
Provision for writedown inventories 39.9 22.3 18.8 43.4
Provision to writedown work-in-progress 2.7 0.8 - 3.5
Total 42.6 23.1 18.8 46.9
M6 GROUP - 2007 annual report
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