2007 - April

2.0
Notes to the consolidated financial statements at December 31 st 2007
Structuring of the Corporate division
On December 31 st , 2007, APRIL GROUP CORPORATE
contributed its group business branch to APRIL Solutions
Entreprises (previously APRIL Direct), effective retroactively
to November 1st, 2007.
APRIL GROUP DOMMAGES ENTREPRISES (previously MERLE
Assurances) was merged with APRIL GROUP CORPORATE on
December 31 st , 2007, effective retroactively to November 1 st ,
2007, finalizing the restructuring of this business division.
SEPCOFI / EAC
EAC was merged with SEPCOFI on March 31 st , 2007, effective
retroactively to January 1 st , 2007, making it possible to
consolidate the group insurance resources of these two
brokerage firms operating on similar markets.
Europassur / SOGET SIEFFERT
All of the assets and liabilities of its subsidiary SOGET SIEFFERT
were transferred to Europassur on June 15 th , 2007.
CIARE / AVS / DOUDET CHARLET
With a view to the regional optimization and rationalization
of their property and casualty brokerage activities for
businesses, CIARE, AVS and DOUDET CHARLET, all three
based in Lyons, merged, effective retroactively to October
1 st , 2007. The merging company, CIARE, has retained its
corporate name.
APRIL Assurances Entreprises
On October 31 st , 2007, APRIL Assurances contributed
its group activity branch to APRIL Assurances Entreprises
(previously APRIL Réseau), effective retroactively to October
1 st , 2007.
Note 3. Basis for consolidation
3.1. Change in scope
The changes in scope between December 31 st , 2006 and
December 31 st , 2007 were as follows:
Full consolidation of AMT and APRIL Distribution as of
January 1 st , 2007,
Full consolidation of the APRIL Courtage and APRIL
Prestations economic interest groups and the company
APRIL North America as of June 1 st , 2007;
Full consolidation of ASSURDOM Gestion (and its subsidiary
MUTASSUR), DAVE ROCHON and ESCAPADE as of July 1 st ,
2007,
Full consolidation of APRIL CEE Development as of October
1 st , 2007,
Full consolidation of Assinco and its subsidiaries (AGERIC,
Assinco Caraïbes, Assinco OI, Assinco Partenaire, CARISCO,
CEIDA, DELTHA ASSURANCES, ESPAS, EUROPA ASSURANCE,
GIE ASPA, MANCINI ASSURANCE, M ASSURANCES,
SOCASSINCO, SOGAGIA, SOGAGIA CARAIBES, SPAC) as of
November 1 st , 2007;
Full consolidation of APRIL Mediterranean Ltd (and its
subsidiary Axeria Re) and Axeria Courtage as of December
1 st , 2007,
Full consolidation of companies set up and without any
business at the end of 2007, namely APRIL Alpha, APRIL
Omega, APRIL Delta, APRIL Gamma, APRIL Kappa, APRIL
Sigma as of December 2007.
In light of the abovementioned reorganization operations,
EAC, SOGET SIEFFERT, AVS, DOUDET CHARLET, APRIL GROUP
DOMMAGES ENTREPRISES were removed from the basis
for consolidation in 2007, since their activities had been
transferred to the companies that they were merged into.
3.2. Information on the scope
In addition to Sections 2.3 and 2.4, the following corporate
name changes were made in 2007:
APRIL COURTAGE becomes APRIL GROUP PRÉVOYANCE
INDIVIDUELLE;
APRIL DEVELOPPEMENT becomes APRIL GROUP DOMMAGES
PARTICULIERS;
VILLETTE Assurances becomes APRIL GROUP VIE EPARGNE;
GIE AGIR becomes GIE MicroReso;
COUCHON Assurances SA becomes Easyssur;
Febs becomes APRIL Financial Services AG;
APRIL IARD becomes APRIL Premium;
Resolution becomes APRIL Immobilier.
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