2007 - April

2.0
Notes to the consolidated financial statements at December 31 st 2007
3.4. Impact of changes in scope on earnings
The income statement presented below has been drawn
up in order to make it possible to compare the accounts
between December 31 st , 2006 and Dec 31 st 2007. It does
not represent a pro forma income statement drawn up in
order to comply with the disclosure thresholds as defined by
Article 221-1 of the AMF’s general regulations.
The accounting principles and methods retained for
drawing up the consolidated data herein are compliant with
the principles and methods retained for drawing up the
consolidated financial statements at December 31 st , 2007.
The restated income statement factors in the acquisition of
the following companies and their inclusion in the basis for
consolidation:
AVS, DOUDET-CHARLET, Moral Caraïbes, AMC, Dierrevi, MT:
companies consolidated over six months in 2006;
APRIL Iberia and APRIL Yacht Broker di Assicurazioni:
companies consolidated over three months in 2006;
APRIL Cover, APRIL Direct, APRIL Réseau, APRIL International,
APRIL Projet, APRIL Service, APRIL Partenariat, ISR Courtage:
consolidated over one month, but without any activity in
2006;
Deconsolidation of AAC after this company was sold off
(September 28 th , 2006);
Integration of companies included in the basis for
consolidation over 2007 and mentioned in Section 3.1.
These data are based on the following historical accounts:
The Group’s consolidated financial statements at
December 31 st , 2006
The annual financial statements at December 31 st , 2006
for the various subsidiaries newly incorporated into the
basis for consolidation, drawn up under the responsibility
of their managers prior to their acquisition.
The balance sheet and cash-flow statement factoring
in changes in scope as at December 31 st , 2005 are not
presented due to the absence of any significant impact
of new companies included in the Group’s scope on these
statements.
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