Rapport Annuel Document De Reference

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Rapport Annuel Document De Reference atari IDEF08 rapport.qxd 19/08/08 15:34 Page 1 RAPPORT ANNUEL DOCUMENT DE REFERENCE Le présent document de référence a été déposé auprès de l’Autorité des Marchés Financiers le 1er août 2008, conformément à l’article 212-13 de son Règlement général. Il pourra être utilisé à l’appui d’une opération financière s’il est complété par une note d’opération visée par l’Autorité des Marchés Financiers. Le présent document ne contient pas d’informations pro forma . En application de l’article 28 du règlement de la Commission Européenne (CE) n° 809/2004, les informat ions suivantes seront incluses par référence dans le présent document de référence : les comptes consolidés et le rapport des Commissaires aux comptes y afférent pour l’exercice clos le 31 mars 2007, tels que présentés dans le document de référence enregistré le 31 juillet 2007 sous le numéro D 07-0784, tel qu’actualisé le 19 décembre 2007 sous le numéro D 07-0784 A01. les comptes consolidés et le rapport des Commissaires aux comptes y afférent pour l’exercice clos le 31 mars 2006, tels que présentés dans le document de référence enregistré le 22 septembre 2006 sous le numéro D 06-0869. Comptes consolidés Exercice clos le 31 mars 2008 1 SOMMAIRE PRESENTATION GENERALE........................................................................................................................ 4 PROFIL ........................................................................................................................................................... 4 STRATEGIE .................................................................................................................................................... 6 HISTORIQUE .................................................................................................................................................. 7 LE MARCHE DES LOGICIELS DE LOISIRS INTERACTIFS ........................................................................... 9 METIERS ...................................................................................................................................................... 11 FRANCHISES/LICENCES ............................................................................................................................. 13 CONTRATS MAJEURS DU GROUPE ........................................................................................................... 14 POLITIQUE D'INVESTISSEMENT ................................................................................................................ 16 PERSPECTIVES D’AVENIR ......................................................................................................................... 17 FACTEURS DE RISQUES ............................................................................................................................. 17 MOYENS MIS EN ŒUVRE POUR SECURISER L’ACTIVITE ....................................................................... 17 FAITS EXCEPTIONNELS ET LITIGES ......................................................................................................... 19 RESSOURCES HUMAINES ET EFFECTIFS .................................................................................................. 19 LOCAUX DU GROUPE ................................................................................................................................. 19 ORGANIGRAMME SIMPLIFIE DU GROUPE AU 31 MARS 2008 ............................................................... 20 INFORMATIONS RELATIVES A LA GESTION ET AUX ETATS FINANCIERS ....................................... 21 1. ENVIRONNEMENT ET FAITS MARQUANTS DE L’EXERCICE .............................................................. 21 2. ANALYSE DES ETATS FINANCIERS CONSOLIDES ......................................................................... 25 3. ACTIVITES ET RESULTATS DE LA SOCIETE MERE (INFOGRAMES ENTERTAINMENT) .............. 33 4. ACTIVITES ET RESULTATS DES FILIALES ...................................................................................... 37 5. ACTIONNARIAT ................................................................................................................................. 39 6. AFFECTATION DU RESULTAT .......................................................................................................... 41 7. MANDATAIRES SOCIAUX ................................................................................................................. 41 8. RISQUES LIES A L’ACTIVITE ............................................................................................................ 53 9. INFORMATIONS SOCIALES .............................................................................................................. 62 10. POLITIQUE D’INVESTISSEMENT – RECHERCHE ET DEVELOPPEMENT ....................................... 64 11. EVENEMENTS POSTERIEURS A LA DATE DE CLOTURE DES COMPTES ...................................... 64 12. PERSPECTIVES D’AVENIR DE LA SOCIETE ..................................................................................... 64 13. RESULTATS (ET AUTRES ELEMENTS CARACTERISTIQUES) DE LA SOCIETE INFOGRAMES ENTERTAINMENT AU COURS DES CINQ DERNIERS EXERCICES ........................................................... 66 14. TABLEAU RECAPITULATIF DES DELEGATIONS EN MATIERE D’AUGMENTATION DE CAPITAL EN COURS DE VALIDITE ET UTILISATION FAITE DE CES DELEGATIONS PENDANT L’EXERCICE 2007- 2008 (ARTICLE L.225-100 DU CODE DE COMMERCE) ............................................................................... 67 COMPTES CONSOLIDES ............................................................................................................................. 69 COMPTE DE RESULTAT CONSOLIDE ........................................................................................................ 70 BILAN CONSOLIDE ..................................................................................................................................... 71 TABLEAU DES FLUX DE TRESORERIE CONSOLIDES .............................................................................. 72 VARIATION DES CAPITAUX PROPRES CONSOLIDES .............................................................................. 73 PRESENTATION DU GROUPE ..................................................................................................................... 74 NOTE 1 – FAITS CARACTERISTIQUES DE L’EXERCICE ........................................................................... 74 NOTE 2 – REGLES ET METHODES COMPTABLES ..................................................................................... 76 NOTE 3 – GOODWILL .................................................................................................................................. 89 NOTE 4 – IMMOBILISATIONS INCORPORELLES ....................................................................................... 91 NOTE 5 – IMMOBILISATIONS CORPORELLES .......................................................................................... 93 NOTE 6 – ACTIFS FINANCIERS ................................................................................................................... 95 NOTE 7 – STOCKS ....................................................................................................................................... 95 NOTE 8 – CLIENTS ET COMPTES RATTACHES ......................................................................................... 96 NOTE 9 – AUTRES ACTIFS - COURANTS ................................................................................................... 96 NOTE 10 – TRESORERIE ET EQUIVALENT DE TRESORERIE.................................................................... 96 NOTE 11 – CAPITAUX PROPRES ................................................................................................................. 97 NOTE 12 – PROVISIONS POUR RISQUES ET CHARGES – COURANTES / NON COURANTES .................. 99 NOTE 13 – ENDETTEMENT ....................................................................................................................... 101 NOTE 14 – AUTRES PASSIFS - COURANTS / NON COURANTS .............................................................. 109 NOTE 15 – JUSTE VALEUR DES ACTIFS ET PASSIFS FINANCIERS ....................................................... 109 NOTE 16 – INFORMATION SECTORIELLE .............................................................................................. 111 NOTE 17 – COUTS DE RESTRUCTURATION ........................................................................................... 114 2 NOTE 18 – FRAIS DE PERSONNEL ........................................................................................................... 114 NOTE 19 – PAIEMENT EN ACTIONS ........................................................................................................ 114 NOTE 20 – RESULTAT FINANCIER ........................................................................................................... 118 NOTE 21 – IMPOTS SUR LE RESULTAT .................................................................................................... 119 NOTE 22 – ACTIVITES NON POURSUIVIES .............................................................................................. 121 NOTE 23 – ENGAGEMENTS HORS BILAN ................................................................................................ 123 NOTE 24 – GESTION DES RISQUES DE MARCHE ...................................................................................
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