to download the 2012 registration document. - Groupe M6

2012 FINANCIAL STATEMENTS AND RELATED NOTESNEW ACCOUNTING STANDARDSRDS, AMENDMENTS AND INTERPRETATIONS IN FORCE WITHIN THE EUROPEANUNIONNION, THEAPPLICATION OF WHICH IS MANDATORY FOR FINANCIAL YEARS STARTING ON OR AFTER 1 JANUARY2012The adoption of these texts had no impact on the information disclosed by the Group:- Amendments to IAS 12 – Deferred tax: recovery of underlying assets, applicable to financial yearsstarting on or after 1 January 2012;- Amendments to IFRS 7 – Disclosures: transfers of financial assets, applicable to financial yearsstarting on or after 1 July 2011.APPLICATION OF NEW STANDARDS PRIOR TO THE DATE ON WHICH THEIR APPLICATION BECOMES MANDATORYThe Group opted for the early application of:- Amendment to IAS 1 – Presentation of items of other comprehensive income (OCI), applicable tofinancial years starting on or after 1 July 2012;- Amendments to IAS 19 – Defined benefit plans, applicable to financial years starting on or after 1January 2013.The consequences of the early application of these standards are specified in Note 5.The Group has chosen not to apply in advance the following texts, the application of which is notmandatory until after 1 January 2012:- Revised IAS 27 – Separate financial statements, applicable to financial years starting on or after 1January 2014;- Revised IAS 28 – Investments in associates and joint-ventures, applicable to financial yearsstarting on or after 1 January 2014;- Amendments to IAS 32 – Offsetting financial assets and financial liabilities, applicable to financialyears starting on or after 1 January 2014;- Amendments to IFRS 7 – Disclosures, offsetting financial assets and financial liabilities, applicableto financial years starting on or after 1 January 2013.- IFRS 10 – Consolidated financial statements, applicable to financial years starting on or after 1January 2014;- IFRS 11 – Joint arrangements, applicable to financial years starting on or after 1 January 2014;- IFRS 12 – Disclosure of interests in other entities, applicable to financial years starting on or after1 January 2014;- IFRS 13 – Fair value measurement, applicable to financial years starting on or after 1 January2013.The Group does not expect any material impact from the first application of these texts on its financialposition or performance.STANDARDS PUBLISHED BY BTHE IASB BUT NOT YET APPROVED BY THE EUROPEANUNIONThe Group may be affected by:- Annual IFRS improvements, applicable to financial years starting on or after 1 January 2013;158 - M6 GROUP - 2012 REGISTRATION DOCUMENT