2013 Registration document and annual financial report - page 309

Registration Document 2013
307
FINANCIAL STATEMENTS
Parent Company Financial Statements and Notes
5
C. Tax group
The tax group headed by Accor SA comprises the following 72 subsidiaries:
ACCOR Afrique
Marcq Hotel
SHORET
ACCOR Centres de Contacts Clients
(formerly ARS)
Mer et Montagne SNC
SIDH
Chammans Finance
SHNM
(formerly Newgen Hôtels France SAS)
SIGEST 1
Cie d’Exploitation Hôtelière de Bagnolet
NMP France
(formerly DGR Île-de-France SNC)
SISP snc
Cie d’Exploitation Hôtelière de Roissy
Novobiens
SNC Management Hôtels
Cie Européenne de Patrimoine
Immobilier & Hôtelier
ORPA SCI
SODETIS
Cie Toulonnaise d’Investissement
et de Développement
Paris Clichy
(Frantour Berthier)
Sofitel Luxury Hôtels France
(formerly SHBA)
CIWLT Succursale France
Paris Porte de St Cloud
SOLUXURY HMC sarl
DEVIMCO
Partal
SOPARAC
Domaine de MARLIOZ
Pradotel
SOPARFI (formerly Accueil Partenaires)
ECOTEL
Pro Fid (formerly Accentiv’)
SOPHIA ANTIPOLIS
EHS snc
Pullman International Hôtels
SPARHE
EXHOTEL
SA des Hôtels de Tradition
Sté Commerciales des Hôtels Économiques
FIMAKER
SEORIM
Sté Comtoise Hôtels Brochets
FRANDOM
SEPHI
Sté de Construction des Hôtels Suite
GESTAL
SGHPS – Grand Hôtel Poitiers Sud
Sté Française de Participation
& d’Investissement Européen
HOSPITEL
SH 61 QG (formerly DGR NNE)
Sté Internationale de Participation
Hôtel de Porticcio
SH Du Montparnasse
Sté Management Intermarques
HOTEXCO
SH de Thalasso Côte Varoise
Sté Participation et d’Investissement de Motels
ibis Budget (formerly ETAP HOTELS)
SH Forum
Sté Participation d’Île-de-France
ibis Style Hôtels
(formerly ALL SEASONS Hôtels Mercure)
SH Nouveau Bercy SAS
Sté Participation Financières d’Hôtellerie
IBL
SH Porte de Sèvres
SUDAIX sci
Immobilière de Perrache
SH Sablaise
THALAMER
LIONEST sci
SHEMA (formerly Mercure RAM)
Thermale de France
D. Provision recognized in accordance with
Article 312-1 of standard CRC 99-03
In 2013 Accor applied Recommendation 2005-G issued on October
12, 2005 by the French National Accounting Board’s Urgent Issues
Task Force concerning the conditions applicable for recognizing a
provision within a parent company that has set up a tax group.
Under the group relief agreement between Accor SA and its
subsidiaries, the tax benefits resulting from the utilization by the
tax group of a subsidiary’s tax losses revert to the subsidiary if it
leaves the tax group.
As required by Article 312-1 of CRC standard 99-03, a provision is
recorded for the Company’s liability when it is probable that the
tax benefit will be transferred as a result of a subsidiary leaving
the tax group.
In practice, over the past five years the majority of the companies
that have left the tax group have done so as a result of a liquidation,
merger or disposal not requiring any transfer of tax benefits.There
has only been one case where the sale of a subsidiary to a party
outside the tax group led to the transfer of a tax benefit.
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