Workpapers

Assessing significant influence: rebuttable 20 % presumption, indicators, potential voting rights, exemptions, held for sale and distinction from joint control

Brissan — direct and indirect rights

Significant influence: rebuttable 20 % presumption, indicators, definitions and basic equity method (cost, share, dividends) · Situation 1 of 3

Assessing significant influence: rebuttable 20 % presumption, indicators, potential voting rights, exemptions, held for sale and distinction from joint control

Tolbec — 15% of the voting rights

Significant influence: rebuttable 20 % presumption, indicators, definitions and basic equity method (cost, share, dividends) · Situation 2 of 3

Assessing significant influence: rebuttable 20 % presumption, indicators, potential voting rights, exemptions, held for sale and distinction from joint control

Mirel — 18% of the voting rights

Significant influence: rebuttable 20 % presumption, indicators, definitions and basic equity method (cost, share, dividends) · Situation 3 of 3

Equity method: cost, goodwill or bargain income, fair value adjustment, uniform policies, share of profit and of other comprehensive income, dividends and closing carrying amount

Significant influence: rebuttable 20 % presumption, indicators, definitions and basic equity method (cost, share, dividends)

Equity method: cost, goodwill or bargain income, fair value adjustment, uniform policies, share of profit and of other comprehensive income, dividends and closing carrying amount

Dolvane — equity method

Equity method with goodwill, fair value adjustment, uniform policies, potential voting rights and capped losses · Situation 1 of 3

Equity method: cost, goodwill or bargain income, fair value adjustment, uniform policies, share of profit and of other comprehensive income, dividends and closing carrying amount

Pertrel — 40% acquisition

Equity method with goodwill, fair value adjustment, uniform policies, potential voting rights and capped losses · Situation 2 of 3

Equity method: cost, goodwill or bargain income, fair value adjustment, uniform policies, share of profit and of other comprehensive income, dividends and closing carrying amount

Wexler — share of losses

Equity method with goodwill, fair value adjustment, uniform policies, potential voting rights and capped losses · Situation 3 of 3

Eliminations with the associate: upstream and downstream transactions, losses evidencing impairment, contributions of non-monetary assets and deferred 2014 amendments

Upstream and downstream eliminations, losses evidencing impairment, contribution of assets and interaction with IFRS 11 joint ventures

Losses, impairment and discontinuing the equity method: cap on losses, long-term interests, test of the net investment, loss of influence, partial disposal and associate becoming a subsidiary

Rovane — losses and long-term loan

Losses beyond the interest, long-term interests, possible liability, impairment indicators and test of the net investment as a single asset · Situation 1 of 2

Losses, impairment and discontinuing the equity method: cap on losses, long-term interests, test of the net investment, loss of influence, partial disposal and associate becoming a subsidiary

Sendral — net investment test

Losses beyond the interest, long-term interests, possible liability, impairment indicators and test of the net investment as a single asset · Situation 2 of 2

Equity method: cost, goodwill or bargain income, fair value adjustment, uniform policies, share of profit and of other comprehensive income, dividends and closing carrying amount

Loss of control with a retained associate (IFRS 10 + IAS 28 interaction): cost at fair value, equity method, partial disposal, loss of influence, associate becoming a subsidiary and proposals

Losses, impairment and discontinuing the equity method: cap on losses, long-term interests, test of the net investment, loss of influence, partial disposal and associate becoming a subsidiary

Orlane — disposal of 1 March 20X7

Loss of control with a retained associate (IFRS 10 + IAS 28 interaction): cost at fair value, equity method, partial disposal, loss of influence, associate becoming a subsidiary and proposals · Situation 1 of 2

Losses, impairment and discontinuing the equity method: cap on losses, long-term interests, test of the net investment, loss of influence, partial disposal and associate becoming a subsidiary

Orlane — disposal of 1 September 20X7

Loss of control with a retained associate (IFRS 10 + IAS 28 interaction): cost at fair value, equity method, partial disposal, loss of influence, associate becoming a subsidiary and proposals · Situation 2 of 2

Assessing significant influence: rebuttable 20 % presumption, indicators, potential voting rights, exemptions, held for sale and distinction from joint control

Corsel — direct and indirect rights

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28) · Situation 1 of 2

Assessing significant influence: rebuttable 20 % presumption, indicators, potential voting rights, exemptions, held for sale and distinction from joint control

Dunmar — 16% of the voting rights

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28) · Situation 2 of 2

Equity method: cost, goodwill or bargain income, fair value adjustment, uniform policies, share of profit and of other comprehensive income, dividends and closing carrying amount

Pelvane — equity method

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28) · Situation 1 of 3

Equity method: cost, goodwill or bargain income, fair value adjustment, uniform policies, share of profit and of other comprehensive income, dividends and closing carrying amount

Quorin — 35% acquisition

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28) · Situation 2 of 3

Equity method: cost, goodwill or bargain income, fair value adjustment, uniform policies, share of profit and of other comprehensive income, dividends and closing carrying amount

Sovrel — retained 40% interest

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28) · Situation 3 of 3

Eliminations with the associate: upstream and downstream transactions, losses evidencing impairment, contributions of non-monetary assets and deferred 2014 amendments

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28)

Losses, impairment and discontinuing the equity method: cap on losses, long-term interests, test of the net investment, loss of influence, partial disposal and associate becoming a subsidiary

Rimel — losses and long-term loan

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28) · Situation 1 of 3

Losses, impairment and discontinuing the equity method: cap on losses, long-term interests, test of the net investment, loss of influence, partial disposal and associate becoming a subsidiary

Tarvik — net investment test

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28) · Situation 2 of 3

Losses, impairment and discontinuing the equity method: cap on losses, long-term interests, test of the net investment, loss of influence, partial disposal and associate becoming a subsidiary

Orvel — sale of 20 points

Group file: significant influence, equity method, eliminations, losses and impairment, cessation of influence (IAS 28) · Situation 3 of 3