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report to the General Meeting acquisition fixed assets activity analysis management report appropriation of profit risk analysis notes to the financial statements article L 451 report to the General Meeting certification by person responsible capital increase notice of meeting notice of meeting balance sheet balance sheet company balance sheet company balance sheet balance sheet Statutory Auditors smcaps key figures Monetary and Financial Code Statutory Auditors' Special Report Statutory Auditor Statutory Auditors' Report Statutory Auditors Statutory Auditors accounting standards financial statements balance sheet consolidated financial statements financial statements consolidated financial statements report of the Board of Directors Statutory auditing Statutory Auditor agreements and commitments regulated agreements and commitments translation adjustments company start-ups company start-ups company start-up external growth organic growth impairment of assets borrowings environmental information consolidated financial statements fiscal year financial statement company financial balance sheet financial statements threshold exceeding merger mergers goodwill corporate governance governance IAS standards IAS standards IAS 34 IFRS standards IFRS intangible assets financial information financial information financial information company information e gross margin IFRS standards information memoranda scope of consolidation risk prevention major events accounting principles statement of income and expenses professional risks profile draft resolutions management report report of the Statutory Auditors Report of the Statutory Auditors Report of the Supervisory Board Chairman's report financial report financial reports directors' fees resolutions balance sheet profit and loss account balance sheet profit and loss account balance sheet profit and loss account net operating profit operating profit balance sheet profit and loss account risk management risk management risk assessment risk management risk management segment reporting statutory thresholds financial situation smcaps company balance sheet companies' balance sheets modification of status articles of association strategy strategy strategies cross-reference table restatement cash flow fair value smcaps smcaps change in consolidated equity AMF approval