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SUMMARIZED SIX-MONTH CONSOLIDATED FINANCIAL STATEMENTS AS OF DECEMBER 31, 2015
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Appendix to the summarized six-month consolidated financial statements
NOTE 3
ADDITIONAL INFORMATION PERTAINING TO BALANCE SHEET ASSETS
The cash-generating units (CGUs) utilized in late December 2015 are
unchanged compared to June 30, 2015.
The review of the results of the six-month period which make up
the CGUs and the examination of the expected outlooks did not
result in any detection of an indication of impairment of value as
of December 31, 2015. Consequently, no new impairment test for
goodwill has been implemented, and the assumptions which make it
possible to conclude the absence of impairment of goodwill and the
capitalized development costs are unchanged in comparison with
those which appear in the appendix to the consolidated financial
statements as of June 30, 2015.
The changes in net goodwill have the following result:
(in thousands of euros)
Net goodwill as of
6/30/2015
Movements of the
fiscal year
Exchange-rate
differential
Depreciation
Net goodwill as
of 12/31/2015
Digital Printing CGU
4,761
-
132
-
4,893
BtoC CGU
-
-
-
-
-
TOTAL
4,761
-
132
-
4,893
Changes in development expenses are represented below:
(in thousands of euros)
NBV capitalized –
R&D projects as
of 6/30/2015
Capitalization of
the fiscal period
Exchange-rate
differential
Depreciation of the
fiscal period
NCV capitalized
R&D projects as
of 12/31/2015
Digital Printing CGU
2,283
249
-
(747)
1,785
BtoC CGU
4,481
467
-
(1,955)
2,993
TOTAL
6,764
716
-
(2,702)
4,778
Note 3.2
TRADE RECEIVABLES
Note 3.1
GOODWILL AND OTHER NON-CURRENT ASSETS
(in thousands of euros)
6/30/2015
Increase
12/31/2015
Trade receivables
4,753
11,334
16,087
TOTAL
4,753
11,334
16,087
Trade receivables increased by €11,334 thousand, of which €10,589 thousand are attributable to the Avanquest Software Publishing Ltd.
subsidiary. The subsidiary actually had very good sales at the end of the year, with the Minecraft Story Mode game: 40% of the sales over the
six-month period took place in the month of December.
2015/2016 SIX-MONTH FINANCIAL REPORT -
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