2007 - April

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1.0 APRIL GROUP consolidated financial statements at December 31 st , 2007 Change in shareholders’ equity CHANGE IN SHAREHOLDERS’ EQu ITY (in thousand euros) Share capital Reserves linked to capital Treasury stocks Consolidated earnings and reserves Earnings booked directly against shareholders’ equity Total Group share Minority interests SHAREHOLDERS’ EQUITY Jan 1 st , 2006 16,237 10,978 - 159,013 9,515 195,743 1,334 197,077 Capital operations 56 2,696 2,752 2,752 Share-based payments 154 154 154 Treasury stock operations -6,608 -6,608 -6,608 Dividends -13,391 -13,391 -189 -13,580 Net income for 2006 65,074 65,074 434 65,509 Tangible and intangible fixed assets: revaluations and disposals (1) Financial instruments: fair value changes and transfers over to earnings (2) Foreign currency adjustments: changes and transfers over to earnings (3) Total -280 -280 -280 280 280 280 Earnings booked directly against shareholders’ equity (1) + (2) + (3) 280 -280 0 0 Change of accounting method -1,535 -1,535 -1,535 Change in scope -116 -116 -231 -356 SHAREHOLDERS’ EQUITY Jan 1 st 2007 16,293 13,674 -6,608 209,478 9 236 242,073 1,348 243,421 Capital operations 32 1,371 1,403 1,403 Share-based payments 528 528 528 Treasury stock operations 416 416 416 Dividends -16,227 -16,227 -558 -16,785 Net income for 2007 72,111 72,111 428 72,539 Tangible and intangible fixed assets: revaluations and disposals (1) Financial instruments: fair value changes and transfers over to earnings (2) -4,548 -4,548 -4,548 Foreign currency adjustments: changes and transfers over to earnings (3) -1,032 -1,032 -1,032 Earnings booked directly against shareholders’ equity (1) + (2) + (3) -1,032 -4,548 -5,580 -5,580 Change in scope -332 -332 -1,796 -2,128 SHAREHOLDERS’ EQUITY Dec 31 st 2007 16,325 15,045 -6,192 264,526 4,688 294,392 -578 293,814 97 Return to the contents section
2.0 Notes to the consolidated financial statements at December 31 st 2007 Notes to the consolidated financial statements at December 31 st 2007 Note 1 - Accounting principles and methods..........................p.98 Note 2 - Significant events over the period..........................p.106 Note 3 - Basis for consolidation.................................................p.108 Note 4 - Sector information..........................................................p.117 Note 5 - Notes to the income statement..............................p.122 Note 6 - Notes to the balance sheet........................................p.127 Note 7 - Notes to the cash-flow statement.........................p.137 Note 8 - Transactions with related parties...........................p.137 Note 9 - Financial and insurance risk management........p.138 Note 10 - Share-based payments..............................................p.146 Note 1. Accounting principles and methods 1.1. General accounting principles 1.1.1. General framework Pursuant to European regulation 1606/2002 of July 19 th , 2002, APRIL GROUP’s consolidated financial statements have been drawn up in accordance with IFRS as adopted within the European Union. The IFRS framework includes the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), and their interpretations by the International Financial Reporting Interpretations Committee (IFRIC). Note 11 - Investments.....................................................................p.146 Note 12 - Off-balance sheet commitments..........................p.147 Note 13 - Net income and dividends........................................p.147 Note 14 - Post-balance sheet events......................................p.147 The accounting rules and valuation principles retained for drawing up the consolidated financial statements at December 31 st , 2007 are those contained in the IFRS standards and interpretations published in the European Union’s official gazette on December 31 st , 2007, the application of which is compulsory as of this date. Any standards or interpretations adopted by the IASB or IFRIC but not yet made compulsory by the European Union at December 31 st , 2007 have not been applied. The financial statements have been drawn up based on the principle of historical costs and amortized costs, with the exception of certain financial assets, valued on a fair value basis. 98 Return to the contents section
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Contents 01 Main Document Responsib
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1.0 for this reference document and
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2.0 General information on the comp
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3.0 Information on the company’s
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4.0 Net 4.0 worth-financial positio
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5.0 Corporate 5.0 Governance Govern
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5.0 Corporate Governance The Invest
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5.0 Corporate Governance APRIL Nort
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5.0 Corporate Governance LA FRANCAI
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5.0 Corporate Governance MADECO A M
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5.0 Corporate Governance Offices (o
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Page 55 and 56: Property Heath and Life and savings
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Page 59 and 60: 1.0 Management report Interest rate
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Page 63 and 64: 1.0 Management report 10. Employee
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Page 67 and 68: 1.0 Management report APRIL Solutio
Page 69 and 70: 1.0 Management report Jean-Yves NOU
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3.0 Statutory 3.0 report on the con
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04 P. financial statements financia
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1.0 APRIL GROUP statutory financial
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2.0 Highlights Highlights Creation
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3.0 Notes to the statutory financia
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4.0 Statutory Auditors’ general r
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5.0 Special 5.0 Auditors’ report
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5.0 Special Statutory Auditors’ r
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6.0 Combined 6.0 General Shareholde
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6.0 Combined General Shareholders
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7.0 Index 7.0 of headings of headin
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7.0 Index of headings INFORMATIONS
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2007 - April

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