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The following is an excerpt from a 6-K SEC Filing, filed by GENERAL GEOPHYSICS CO on 5/13/2004.

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Exhibit 10.2

DATED: DECEMBER 19, 2003

THALES UNDERWATER SYSTEMS PTY LTD (1)

SERCEL AUSTRALIA PTY LTD (2)


SALE AND PURCHASE AGREEMENT
relating to the
MARINE SEISMIC BUSINESS
of
THALES UNDERWATER SYSTEMS PTY LTD



INDEX

CLAUSE Page

1 Definitions and Interpretation 1
2 Agreement to Sell and Purchase 10
3 Purchase Price 13
4 Taxes 13
5 Completion 13
6 Business Contracts 15
7 Transferred Employees 16
8 Superannuation 18
9 Receivables 18
10 Warranties 18
11 Claims 19
12 Limitations of Liability 23
13 Seller's Undertakings 25
14 Purchaser's Undertakings 27
15 Further Assurances and Assistance 28
16 Confidential Information 28
17 Costs 29
18 Interest on Overdue Amounts 29
19 Entire Agreement 29
20 Continuing Effect 29
21 Severability 29
22 Amendments, Waivers and Rights 30
23 Assignment 30
24 Notices 30
25 Counterparts 31
26 Law And Settlement of Disputes 32
27 Rights of Third Parties 32
28 GST 32
29 Termination 33
30 Execution 34
MIXED CAPITAL COMPANY SALES AND PURCHASE AGREEMENT REVOLVING CREDIT FACILITY AGREEMENT CERTIFICATION CERTIFICATION


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SCHEDULES

1 Accounts

Part 1 - Accounts
Part 2 - Accounting Principles
2 Business Intellectual Property
3 Business Contracts and Leaseholds
4 Covered Employees
5 Plant, Fixtures and Fittings and Motor Vehicles
Part 1 - Plant, Fixtures and Fittings
Part 2 - Motor Vehicles
6 Offer Letters
7 The Property
Part 1 - Description of the Property
Part 2 - Lease Agreement
8 Employees
Part 1 - Relevant Australian Employees
Part 2 - Relevant U.K. Employees
Part 3 - Company Employees
Part 4 - Transferred Australian Employees
Part 5 - Transferred U.K. Employees
Part 6 - Schedule of certain accrued benefits
9 Seller Intellectual Property
Part 1 - Seller Intellectual Property
Part 2 - License Agreement
10 Transitional Service Agreement
11 Warranties
Part 1 - Seller's Warranties
Part 2 - Purchaser's Warranties
12 Apportionment of Closing Purchase Price
13 Earnout
14 Instruments of Conveyance
Part 1 - Deed of Sale and General Assignment


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Part 2 - Deed of Sale and General Assignment
Part 3 - Trade Mark Assignment Deed


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SALE AND PURCHASE AGREEMENT

DATE: DECEMBER 19, 2003

PARTIES:

1 THALES UNDERWATER SYSTEMS PTY LTD, a company incorporated in New South Wales, Australia, with registered number ACN073 076 212, whose registered office is at 274 Victoria Road, Rydalmere, NSW 2116, AUSTRALIA (the "Seller"); and

2 SERCEL AUSTRALIA PTY LTD, a company incorporated in New South Wales, Australia, with registered number ACN 107 312 041, whose registered office is at Level 17, The Chifley Tower, 2 Chifley Square, Sydney, NSW 2000, AUSTRALIA (the "Purchaser"), acting on its own behalf and on behalf of the Purchaser's Designees (as such term is defined below);

BACKGROUND:

A. The Seller is engaged, inter alia, in the Business (as such term, and such other capitalized terms as are used without definition in these recitals, are defined in clause 1.1 below) both directly and through the Company.

B. The Purchaser wishes to (i) purchase the Assets and the Shares, and (ii) acquire the right to use all other properties, assets and rights of the Seller's Group which are used or held for use in connection with the Business, such that, on the terms herein set forth, the Purchaser will, on and as of the Completion Date, acquire, as a going concern, ownership of or the right to use the properties, assets and rights of the Seller's Group which are used or held for use in connection with the conduct of the Business as currently conducted, and, in such connection, is willing, on and as of the Completion Date, to assume responsibility and liability for the Assumed Liabilities, provided that the Seller retains responsibility and liability for the Excluded Liabilities.

C. In furtherance of the foregoing, it is contemplated that on the Completion Date, the Seller and the Purchaser will enter, inter alia, into a Lease Agreement in respect of the Property, a Licence Agreement in respect of the Seller Intellectual Property and a Transitional Services Agreement.

TERMS AGREED:

1 DEFINITIONS AND INTERPRETATION

1.1 In this Agreement, the following words and expressions shall have the following meanings:

"Accounts" the unaudited management accounts of the Business comprising a pro forma balance sheet as at November 30, 2003 and a pro forma profit and loss account for the period which commenced on January 1, 2003 and ended on November 30, 2003, a
copy of which is attached as Part 1 of Schedule 1;


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"Accounting Principles" the Thales accounting policies and principles applied consistently to the audited annual financial statements of the Seller and described in Part 2 of Schedule 1;

"Advance Receipts" all sums received by or on behalf of the Seller prior to the Completion Date in respect of the Business but relating or attributable to or paid in respect of any period on or after the Completion Date;

"Assets" the assets of the Business described in clause 2.1;

"Assumed Liabilities" the obligations, liabilities and duties of the Seller relating to the Business agreed to be assumed by the Purchaser under this Agreement, as described in clause 2.5;

"Balance Sheet" the pro forma balance sheet of the Business as at November 30, 2003 included in the Accounts;

"Business" such part of the business of the Seller's Group as is specific to civilian marine seismic oil and gas exploration equipment and systems, including the researching into, development, design, manufacture, marketing, sale and maintenance of the said equipment and systems at the Completion Date, excluding any defence, naval, security and military business or application of the Seller's Group;

"Business Contracts" the Customer Contracts, the Supplier Contracts, the Maintenance Contracts, the Equipment Contracts, the Computer Agreements, the Intellectual Property Contracts, the Leasehold Contracts and all other Contracts (including equipment and machinery leases, service agreements, non-compete agreements and options to purchase or sell any properties, assets or rights) entered into by the Seller exclusively in connection with the Business to the extent that they remain to be performed or remain in force at the Completion Date (but specifically excluding any loan agreements, guarantees or similar financing arrangements (other than the customer and Equipment Contracts)), including the Contracts so identified in Schedule 3;

"Business Day" any day other than a Saturday or a Sunday or a day which is a bank or public holiday in New South Wales, Australia, and/or France, and/or the United States;


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"Business Intellectual Property" all Intellectual Property owned by the Seller and used or held for use exclusively in connection with the Business at the Completion Date, including the Intellectual Property specified in Schedule 2;

"Business Name(s)" the names THOMSON
MARCONI, THALES,

THALES UNDERWATER
SYSTEMS, THALES
UNDERWATER SYSTEMS PTY
LTD, THALES UNDERWATER
SYSTEMS SEISMIC Inc.
or any name including
the word THALES,
GEC-MARCONI, THOMSON,
MARCONI or TUS or any
colourable imitation
of it;

"Company" THALES UNDERWATER
SYSTEMS SEISMIC Inc.,
a company incorporated
under the laws of
Delaware, having its
place of business in
Houston, Texas, USA,
wholly owned by the
Seller;

"Completion" completion of the sale and purchase of the Assets and the Shares pursuant to and in accordance with the terms of this Agreement, as described in clause 5;

"Completion Date" the date on which Completion actually occurs;

"Computer Systems Agreements" all arrangements, agreements and other Contracts (including without limitation, licences of software) entered into by the Seller exclusively in connection with the Business pursuant to which any third party provides any element of systems installed on the Computers to the Business (including all arrangements relating to the provision of maintenance and support, security, disaster recovery, facilities management, bureau and on-line services to the Business) to the extent that they remain to be performed or remain in force at the Completion Date, including the Contracts so identified in Schedule 3;

"Computers" all computer hardware owned or used by the Seller in the Business at the Completion Date;

"Contract" any contract, agreement, obligation, promise, commitment, note or other undertaking in writing;

"Covered Employees" the employees of the Seller's Group listed in Schedule 4;


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"Customer Contracts" all engagements, orders or other Contracts entered into by the Seller exclusively in connection with the Business for the sale or supply of goods or equipment or the provision of services by the Seller to third parties to the extent that they remain to be performed or remain in force at the Completion Date, including the Contracts so identified in Schedule 3;

"Disclosed Information" information fairly disclosed to the Purchaser in reasonable detail in the data room prepared by the Seller and contained in the disclosure binders signed for identification purposes by the Seller and the Purchaser on the date hereof;

"Equipment Contracts" all hire purchase agreements, leasing agreements, lease purchase agreements, credit sale agreement and agreements or other Contracts for conditional sale or sale by instalments entered into by the Seller exclusively in connection with the Business and to which any of the Assets are subject as at the Completion Date, including the Contracts so identified in Schedule 3;

"Fixed Assets" all tangible assets included in the Plant and the Fixtures and Fittings;

"Fixtures and Fittings" all fixtures (other than the Plant) and all fittings, furniture, utensils, templates, implements, chattels and equipment wherever situated owned by the Seller and used or held for use exclusively in connection with the Business at the Completion Date, including the items listed in Part 1 of Schedule 5;

"Goodwill" the goodwill, custom and connection of the Seller in relation to the Business, together with the exclusive right for the Purchaser and its successors and assigns to carry on the Business and respectively to represent themselves as carrying on the Business in succession to the Seller but excluding the Business Names and the Seller Intellectual Property;

"Governmental Authorization" any approval, consent, permit, ruling, waiver, exemption, concession or other authorization issued or granted by a governmental authority;

"Group" the Purchaser's Group and/or the Seller's Group, as the context requires;


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"Intellectual Property" all rights of industrial or intellectual property, including:

a) patents, trade marks, service marks, trade names, registered designs and copyrights and applications for any of the above and the right to apply for these or similar rights in any country in any part of the world; and

b) rights in inventions, discoveries, improvements, processes, formulae, trade secrets, technology and know-how (whether patentable or not), data, drawings, designs, specifications, manufacturing files and technical information of all kinds;

"Intellectual Property Contracts" all Contracts entered into by the Seller exclusively in connection with the Business in relation to the licensing or use of Intellectual Property to the extent that they remain to be performed or remain in force at the Completion Date, including the Contracts so identified in Schedule 3;;

"Judgement" any award, decision, injunction, judgement, order or ruling entered, issued, made or rendered by any court or other governmental authority;

"Law" any law, statute, regulation, rule, ordinance, principle of common law, order, judgement or decree of any governmental authority;

"Lease Agreement" an agreement in the form attached as Part 2 of Schedule 7 providing for the terms and conditions upon which the Seller shall let the Property to the Purchaser at Completion;

"Leasehold Contracts" all Contracts pursuant to which the Seller has any leasehold interest in real property and entered into by the Seller exclusively in connection with the Business to the extent that they remain to be performed or remain in force at the Completion Date, including the Contract listed in Schedule 3;

"Leaseholds" leasehold interests in any property held by the Seller pursuant to the Leasehold Contracts;

"License Agreement" an agreement in the form attached as Part 2 of Schedule 9 providing for the terms and conditions upon which the Seller (on its own behalf and on behalf of any other relevant member of the Seller's Group) shall license the


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Seller Intellectual Property
to the Purchaser at
Completion;

"Licences and Permits" all Governmental Authorizations that are held by the Seller and specifically relate to the conduct of the Business;

"Maintenance Contracts" all Contracts entered into by the Seller exclusively in connection with the Business for the servicing, maintenance or repair of goods and equipment sold or supplied by the Seller prior to the Completion Date or of any of the Assets to the extent that they remain to be performed or remain in force at the Completion Date, including the Contracts so identified in Schedule 3;

"Motor Vehicles" the vehicles owned by the Seller and used exclusively in connection with the Business, as listed in

Part 2 of Schedule 5;

"Offer Letters" the form of employment offer made by the Purchaser and/or it Designees before and in view of Completion to the Relevant Employees attached as Schedule 6;

"Plant" all items of fixed plant, equipment and machinery, wherever situated, owned by the Seller and used or held for use exclusively in connection with the Business at the Completion Date, including those items listed in Schedule 5;

"Prepayments" all amounts paid on or prior to the Completion Date by or on behalf of the Seller so far as the same relate to liabilities and obligations in connection with the carrying on of the Business in its ordinary course in respect of any period after the Completion Date (but excluding, for the avoidance of doubt, liabilities in respect of Taxation);

"Property" the premises owned by the Seller and occupied by and used for the purposes of the Business to be let to the Purchaser at Completion, particulars of which are set out in Part 1 of Schedule 7;

"Purchaser's Designees" (x) Sercel Inc., an Oklahoma corporation, in respect of the Shares, and (y) Sercel England Ltd., an English company, in respect of the assets and rights included in the Assets which are held by TUS UK;

"Purchaser's Group" the Purchaser, its holding company and all companies and undertakings which now or from


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time to time are
subsidiaries of the
Purchaser or of any
such holding company;

"Receivables" all trade and other debts owing to or accrued in favour of the Seller as at the Completion Date in respect of the Business (whether or not then invoiced and whether or not then due and payable) together with the benefit of any security in relation to such debts;

"Records" all lists of customers and suppliers, all manufacturing files, all operating manuals and all books and records relating exclusively to the Business or to any of the Assets (including all files and correspondence with governmental authorities or other third parties related to the Business or any of the Assets) and all sales literature which is used, or capable of being used, exclusively in connection with the Business as at the Completion Date;

"Relevant Australian Employees" the employees of the Seller employed in Australia in connection with the Business on the date hereof and listed in Schedule 8;

"Relevant Employees" the Relevant Australian Employees and the Relevant U.K.

Employees,
collectively;

"Relevant U.K. Employees" the employees of TUS UK employed in the United Kingdom in connection with the Business on the date hereof and listed in Schedule 8;

"Security Interest" any encumbrance, mortgage, charge, assignment for the purpose of security, pledge, lien or any other security interest of any kind (other than liens arising or incurred in the ordinary course of trading including provisions constituting reservation or retention of title clauses) and any agreement, whether conditional or otherwise, to create any of the foregoing;

"Seller's Funds" the complying superannuation funds operated by third parties in Australia which provide accumulation benefits only in respect of the Relevant Australian Employees and to which the Seller contributes in respect of the Relevant Australian Employees (including the Superannuation Trust of Australia);

"Seller's Group" the Seller, its holding companies and all companies and undertakings which now or from time to time are subsidiaries of the Seller or of any such holding company (excluding, where the context so requires, the Company);


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"Seller Intellectual Property" all Intellectual Property (other than the Business Intellectual Property) owned by the Seller or any other member of the Seller's Group and used or held for use in the Business at the Completion Date but not exclusively, as listed in Schedule 9, (but excluding any positioning and steering device for streamer (BIRDs and
BIRDs 2D

Intellectual
Property));

"Shares" one thousand (1,000) shares, par value U.S.$ 1.00 per share, in the share capital of the Company;

"Stock" all the stock in trade, finished stocks, partly finished stocks, work in progress, raw materials, stores and components of the Seller in connection with the Business at the Completion Date (including any rights under warranties given by suppliers);

"Supplier Contracts" all engagements, orders and other Contracts entered into by the Seller in connection with the Business for the sale or supply of goods or equipment or the provision of services to the Seller by third parties in connection with the Business to the extent they remain to be performed or remain in force at the Completion Date, including the Contracts so identified in Schedule 3;

"Tax" or "Taxation" all taxes, levies, duties, imports, charges and withholdings of any nature whatsoever or wheresoever imposed and all penalties, charges and interest relating thereto;

"Transitional Services Agreement" an agreement in the form attached to this document as Schedule 10 providing for the terms and conditions of the support services to be supplied to the Purchaser in relation to the Business by the Seller (or the relevant member of the Seller's Group) further to Completion;

"TUS UK" Thales Underwater Systems Ltd., a
company organized under the laws of England and Wales and a member of the Seller's Group; and

"Warranties" the warranties set out in Schedule 11 and "Warranty" shall be construed accordingly.


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1.2 Each of the following additional terms has the meaning specified therefor in the clause indicated below opposite such term:

Term Clause

Claim Notice 11.3.1 Closing Purchase Price 3.1 Cumulative Threshold Amount 12.3.2 Direct Claim 11.3.1 Direct Claim Review Period 11.3.4 Earnout 3.4 Excluded Assets 2.2 Excluded Liabilities 2.5
GST 28 GST Act 28 Indemnified Party 11.3 Indemnifying Party 11.3 Individual Claim Threshold Amount 12.3.1 Losses 11.1 Offers 7.1 Maximum Purchaser Warranty Amount 12.1 Maximum Seller Warranty Amount 12.1 Purchaser's Warranties 10.2 Reduction Amount 7.4 relevant claim 12.2 second batch 2.2 Seller's Warranties 10.1 Settlement Offer 11.3.3.4 Thales Undertaking 5.2.11 third batch 2.1 Third Party 11.3.1 Third Party Claim 11.3.1 Third Party Claim Review Period 11.3.3 Transferred Australian Employees 7.2 Transferred Employee 7.2 Transferred U.K. Employees 7.2 Veritas/Viking Agreement 2.1

1.3 In this Agreement, unless the context requires otherwise, any reference to:

1.3.1 a "party" or "the parties" is to a party or the parties (as the case may be) to this Agreement;

1.3.2 a clause or Schedule is to a clause of or schedule to this Agreement and any reference made in a Schedule to a Part or a Paragraph is to a part or paragraph of that Schedule;

1.3.3 "this Agreement" includes the Schedules which form part of this Agreement for all purposes;

1.3.4 a statute or statutory provision shall, unless otherwise expressly provided, be construed as references to such provisions as respectively amended, consolidated, extended or re-enacted as at the date of this Agreement (as the context requires) and to any orders, regulations, instruments or other subordinate legislation made under the relevant statute;


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1.3.5 words denoting any gender shall include the other genders, references to the singular include the plural (and vice versa) and references to persons include firms, corporations and unincorporated associations;

1.3.6 the words "include", "includes" and "including" shall be deemed to be followed by the phrase "without limitation"; and

1.3.7 the word "liabilities" shall be deemed to be followed by the phrase "(whether known or unknown, accrued, absolute, contingent or otherwise)".

1.4 Any statement qualified by the expression "to the best of the knowledge, information and belief of the Seller" or "so far as the Seller is aware" or any similar expression shall be construed as being limited to matters of which the Covered Employees have knowledge, having made all usual and reasonable enquiries, and shall not have imported to it any wider meaning or interpretation.

1.5 The words "holding company" and "subsidiary" have the same meanings as in the Corporations Act 2001 (Cth).

1.6 The index and headings are included for convenience only and shall not affect the interpretation or construction of this Agreement.

1.7 When calculating the period of time within which or following which any act is to be done or step taken, the date which is the reference day in calculating such period shall be excluded and if the last day of such period is not a Business Day, the period shall end on the next day which is a Business Day.

1.8 In the event that any provision of the Lease Agreement, the License Agreement or the Transitional Services Agreement is in direct conflict and incompatible with a provision of clauses 1 through 30 of this Agreement (including the Schedules referenced therein (other than Schedule 7 (Part 2), Schedule 9 (Part 2) and Schedule 10)), the provision of this Agreement (including such Schedules other than Schedule 7 (Part 2), Schedule 9 (Part 2) and Schedule 10) shall prevail.

2 AGREEMENT TO SELL AND PURCHASE

2.1 Subject to the terms of this Agreement, at Completion, the Seller shall sell (or procure the sale) with full title guarantee and transfer (or procure the transfer), and the Purchaser (or the Purchaser's Designees, in respect of the Shares and the Assets located in the UK only) shall purchase, free from all Security Interests (x) the Shares, and (y) all of the right, title and interest of the Seller
(or TUS UK in the case of the Assets located in the U.K.) in the following properties, rights and assets (the "Assets"):

2.1.1 the Goodwill;

2.1.2 the Business Contracts;

2.1.3 the Business Intellectual Property;

2.1.4 the Stock;

2.1.5 the Records;


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2.1.6 the Computers;

2.1.7 the Motor Vehicles;

2.1.8 the Receivables and all cheques, bills, notes and securities relating to the Receivables;

2.1.9 the Plant and the Leaseholds;

2.1.10 the Fixtures and Fittings;

2.1.11 the Licences and Permits (to the extent transferable); and

2.1.12 any other properties, assets or rights of any type or nature (tangible or intangible) used or held for use exclusively in connection with the Business at the Completion Date (excluding any assets specified in clauses 2.2.1 through 2.2.7);

(it being agreed that notwithstanding any other provision of this Agreement: (x) the Assets shall be deemed to include all trade receivables, Receivables and Advance Receipts related to the delivery of the third batch of products amounting to USD $ 2,809,000 (the "third batch") under the Veritas/Viking Agreement referenced in Schedule 3 (the "Veritas/Viking Agreement"); and (y) the Assumed Liabilities shall, for the purposes of clause 2.5, be deemed to include any and all obligations, liabilities and duties of the Seller under the Veritas/Viking Agreement in relation to the delivery of the third batch, provided that prior to Completion, the Seller shall have taken all steps necessary so as to fulfil the delivery date for the third batch).

For the avoidance of doubt, it is acknowledged that none of the services or leaseholds provided by the Seller's Group under the Transitional Services Agreement or the Lease shall be considered to form part of the Assets.

2.2 There shall be excluded from the sale and purchase subject of this Agreement and retained by the Seller the following assets (the "Excluded Assets"):

2.2.1 cash in hand (including cash floats held in relation to the Business at the Completion Date) and cash at bank (whether on current or deposit account) relating to the Business including uncleared cheques received on the Completion Date;

2.2.2 the Advance Receipts;

2.2.3 the benefit of the Prepayments;

2.2.4 all the Business Names and the Seller's Intellectual Property;

2.2.5 all assets or rights related directly to "birds" or "birds 2D" (positioning and steering device for streamer);

2.2.6 all real property or leasehold interests in any real property owned or held by the Seller except for the Real Property Leaseholds;

2.2.7 all securities or other interests in any entities (other than the Shares) owned or held by the Seller; and


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2.2.8 all other property, rights and assets of the Seller not specified in clause 2.1;

(it being agreed that notwithstanding any other provision of this Agreement: (x) the Excluded Assets shall be deemed to include all trade receivables, Receivables and Advance Receipts related to the delivery of the second batch of products amounting to USD$ 3,301,000 (the "second batch") under the Veritas/Viking Agreement, even if the delivery of the second batch occurs after the Completion Date; and (y) the Excluded Liabilities shall be deemed to include any and all obligations, liabilities and duties of the Seller under the Veritas/Viking Agreement in relation to the delivery of the second batch).

2.3 At Completion, the Property shall be let upon and subject to the terms and conditions set out or referred to in the Lease Agreement.

2.4 At Completion, the Seller Intellectual Property will be licensed to the Purchaser upon and subject to the terms and conditions set out or referred to in the Licence Agreement.

2.5 At Completion, the Purchaser shall be deemed to have assumed responsibility and liability for the following obligations, liabilities and duties of the Seller (the "Assumed Liabilities") and shall pay, discharge or perform the same when due:

2.5.1 any and all obligations, liabilities and duties of the Seller relating exclusively to the Business and the Assets (i) existing as of the date of the Balance Sheet, but only if and to the extent that the same are accrued or reserved for on the Balance Sheet and remain unpaid and undischarged on the Completion Date; or (ii) incurred in the ordinary course of business after the date of the Balance Sheet, to the extent that the same remain unpaid and undischarged on the Completion Date; except in each case, for: (A) liabilities for Taxes relating to or arising out of the Business accruing, or pertaining to any event or time period occurring at or prior to Completion, (B) liabilities in respect of employees or employee benefit or pension plans, except to the extent specifically provided in clause 2.5.3 below with respect to the Transferred Australian Employees, and
(C) any liabilities in respect of money borrowed or other financial indebtedness (other than pursuant to the Equipment Contracts) and any intercompany payables owed to other members of the Seller's Group which do not represent ordinary course trade payables;

2.5.2 any and all obligations, liabilities and duties of the Seller arising after the Completion Date under the Business Contracts identified in Schedule 3; and

2.5.3 any and all liabilities of the Seller in respect of Transferred Australian Employees to the extent specifically provided in clause 7.6.

Notwithstanding any other provision of this Agreement or any disclosure made to the Purchaser, the Purchaser shall not assume, and the Seller shall retain responsibility and liability for and shall pay, discharge or perform when due, any obligations, liabilities or duties of the Seller relating to (x) the Excluded Assets, or (y) the operation of the Business or the ownership of the Assets prior to Completion other than the Assumed Liabilities (all obligations, liabilities and duties of the Seller other than the Assumed Liabilities are hereinafter referred to as the "Excluded Liabilities").


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2.6 The sale and purchase of each of the Assets and the Shares shall be interdependent and completed simultaneously.

3 PURCHASE PRICE

3.1 The aggregate purchase price payable at Completion for the Assets and the Shares, exclusive of GST, shall be € 21,689,392 (twenty one million six hundred eighty-nine thousand three hundred ninety-two euro) (the "Closing Purchase Price"), being the amount equal to the excess of (x) €22,000,000 (twenty-two million euro) over (y) 70% of the Reduction Amount computed in accordance with Section 7.4.

3.2 The Closing Purchase Price shall be apportioned in accordance with Schedule 12.

3.3 In addition to the Closing Purchase Price, and subject to the Completion having occurred, the Seller shall be entitled to receive an earnout payable in relation to calendar years 2004 and 2005 (the "Earnout"), determined and paid in accordance with the provisions of Schedule 13, as additional consideration for the Assets and the Shares, provided that in no event shall the cumulative aggregate amount of the Earnout exceed the amount of € 4,400,000 (four million four hundred thousand euro).

4 TAXES

4.1 The Seller shall bear any liability for Tax arising from its or the Company's conduct of the Business or ownership of the Shares or Business before the Completion Date.

4.2 Any Taxes whatsoever payable in respect of the sale of the Assets and the Shares, including income taxes on capital gains, in any jurisdiction shall be borne by the party legally liable to pay such tax(es). Stamp duties, if applicable, shall be borne and paid exclusively by the Purchaser.

5 COMPLETION

5.1 Provided that the conditions to the respective obligations of the parties set forth below in this clause 5.1 have been satisfied or waived by the appropriate parties, Completion shall take place at the offices of Tavernier Tschanz, 11-bis rue Toepffer, 1206 Geneva, Switzerland, at 9 a.m. on January 2, 2004 (or at such other time, date or location as the parties may agree). Subject to the provisions of clause 29, failure to consummate the Completion at the time, date and location determined pursuant to this clause 5.1 shall not result in the termination of this Agreement and will not relieve any party of any obligation under this Agreement.

5.1.1 The obligation of the Seller to sell the Assets and the Shares and to take the other actions required to be taken by the Seller at Completion is subject to the satisfaction, at or prior to Completion, of each of the following conditions (any one or more of which may be waived by the Purchaser, in whole or in part, in its sole discretion):

5.1.1.1 all the Seller's Warranties shall have been accurate in all material respects as of the date of this Agreement, and shall be accurate in all material respects as of the Completion Date as if made on the Completion Date; and


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5.1.1.2 the Seller shall have duly performed and complied with, in all material respects, all the covenants, obligations and other undertakings that the Seller is required to perform or to comply with pursuant to this Agreement at or prior to the Completion.

5.1.2 The obligation of the Purchaser to purchase the Assets and the Shares, to assume the Assumed Liabilities and to take the other actions required to be taken by the Purchaser at Completion is subject to the satisfaction, at or prior to Completion, of each of the following conditions (any one or more of which may be waived by the Seller, in whole or in part, in its sole discretion):

5.1.2.1 all the Purchaser's Warranties shall have been accurate in all material respects as of the date of this Agreement, and shall be accurate in all material respects as of the Completion Date as if made on the Completion Date; and

5.1.2.2 the Purchaser shall have duly performed and complied with, in all material respects, all the covenants, obligations and other undertakings that the Purchaser is required to perform or to comply with pursuant to this Agreement at or prior to the Completion.

5.1.3 The waiver of any condition based on the accuracy of any Warranty, or on the performance of or compliance with any covenant, obligation or undertaking, will not affect the right to indemnification or other remedy based on such Warranties, covenants, obligations or undertakings.

5.2 At Completion, the Seller shall deliver to (or procure the delivery to) the Purchaser (or to the Purchaser's Designees, as agreed) of:

5.2.1 duly executed copies of deeds of sale and general assignment in the forms attached as Parts 1 and 2 of Schedule 14;

5.2.2 all the Assets which are capable of passing by delivery when, by virtue of such delivery, title to those Assets shall pass to the Purchaser;

5.2.3 all the Business Contracts and the Records;

5.2.4 a duly executed copy of the deed of assignment of the Business Intellectual Property in the form attached as

Part 3 of Schedule 14;

5.2.5 a share certificate representing the Shares along with duly executed stock powers sufficient to transfer good title to the Shares to Sercel Inc., as the Purchaser's Designee, together with (i) the share register, ledger, books and records of the Company, (ii) a certified copy of an extract of the minutes of a meeting of board of directors of the Seller, as the shareholder of the Company, authorising the execution and performance by the Seller of this Agreement, and (iii) resignation of Mr. Antoine Lagomarsino as member of the Company's board of directors, effective at Completion;

5.2.6 a certified copy of an extract of the minutes of a meeting of the board of directors of the Seller authorising the execution by the Seller of this Agreement

5.2.7 duly executed notices of disposition of all Motor Vehicles;


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5.2.8 a duly executed copy of the Lease Agreement;

5.2.9 a duly executed copy of the License Agreement; and

5.2.10 a duly executed copy of the Transitional Services Agreement.

5.3 At Completion, the Seller shall permit the Purchaser to enter into the Property made available under the Lease Agreement and to take possession of the Business.

5.4 At Completion, the Purchaser (on its own behalf and on behalf of the Purchaser's Designees) shall pay the Closing Purchase Price to the Seller by wire transfer of immediately available funds to such bank account as the Seller shall have previously indicated to the Purchaser, and shall deliver to the Seller:

5.4.1 a duly executed copy of the Lease Agreement;

5.4.2 a duly executed copy of the License Agreement;

5.4.3 a duly executed copy of the Transitional Services Agreement; and

5.4.4 a certified copy of an extract of the minutes of a meeting of the board of directors of the Purchaser authorising the execution by the Purchaser of this Agreement.

6 BUSINESS CONTRACTS

6.1 The Purchaser undertakes to the Seller with effect from the Completion Date to assume the obligations, liabilities and duties and become entitled to the benefits of the Seller under the Business Contracts and to carry out and perform and complete all the obligations, liabilities and duties created by or arising under the Business Contracts after the Completion Date (in each case, to the extent provided by clause 2.5).

6.2 The Seller undertakes with effect from the Completion Date to assign to the order of the Purchaser, or to procure the assignment to the order of the Purchaser of, all the Business Contracts which are capable of assignment without the consent of other parties.

6.3 Insofar as any of the Business Contracts are not assignable to the Purchaser without the agreement of or novation by or consent to the assignment from another party, this Agreement shall not constitute an assignment or attempted assignment if such assignment or attempted assignment would constitute a breach of such Business Contracts. In the event that consent or novation is required for such assignment:

6.3.1 the Seller at the Purchaser's request shall use all reasonable endeavours with the co-operation of the Purchaser to procure such novation or assignment as aforesaid;

6.3.2 unless and until any such Business Contract shall be novated or assigned as aforesaid, the Seller shall hold such Business Contract on trust for the Purchaser and its successors in title absolutely and the Purchaser shall (if such sub-contracting is permissible and lawful under the Business Contract


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in question) as the Seller's sub-contractor perform all the obligations of the Seller under such Business Contract; and

6.3.3 unless and until any such Business Contract shall be novated or assigned, the Seller will (so far as it lawfully may) give all such assistance to the Purchaser and at the Purchaser's cost as the Purchaser may reasonably require to enable the Purchaser to enforce the Seller's rights under such Business Contract and (without limitation) will provide information in relation to such Business Contract as the Purchaser may reasonably require from time to time.

6.4 To the extent that any payment is made to the Seller in respect of a Business Contract on or after the Completion Date, the Seller shall receive the same as trustee and shall account to the Purchaser for the same on the Completion Date or, if received thereafter, within ten
(10) Business Days of receipt.

7 TRANSFERRED EMPLOYEES

7.1 Prior to the date of this Agreement, the Purchaser has offered the Relevant Employees employment to commence on the Completion Date pursuant to the Offer Letters in the form attached as Schedule 6 (adapted as appropriate for the Relevant U.K. Employees) (the "Offers").

7.2 The Relevant Employees who have accepted an Offer prior to the date hereof (respectively, the "Transferred Australian Employees" and the "Transferred U.K. Employees" and, collectively, the "Transferred Employees") are identified as such in Parts 4 and 5 of Schedule 8. Relevant Australian Employees who decide to accept their Offer after the date hereof, whether in writing or by coming to the Property to work after Completion in accordance with the Offer Letters shall also be deemed to be Transferred Australian Employees. The Purchaser shall inform the Seller in writing of any Relevant Australian Employees who shall so accept their Offers after the date hereof.

7.3 On the Completion Date, the Seller shall

7.3.1 with respect to the Transferred Australian Employees:

7.3.1.1 release the Transferred Australian Employees from employment with the Seller, with effect immediately prior to the Completion Date;

7.3.1.2 pay the Transferred Australian Employees all monies owed to them by the Seller as of the Completion Date, with the exception of accrued annual leave, long service leave and sick leave; and

7.3.1.3 provide the Purchaser with copies of all records relating to the employment of the Transferred Australian Employees with the Seller, including leave records and employment terms.

7.3.2 with respect to the Transferred U.K. Employees, procure that TUS UK:

7.3.2.1 releases the Transferred U.K. Employees from employment with TUS UK, with effect immediately at the Completion Date;


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7.3.2.2 pays the Transferred U.K. Employees all monies owed to them by TUS UK as of the Completion Date, with the exception of accrued annual leave, long service leave and sick leave; and

7.3.2.3 provides the Purchaser with copies of all records relating to the employment of the Transferred U.K. Employees with TUS UK, including leave records and employment terms.

7.4 In connection with the computation of the Closing Purchase Price, the Seller has previously delivered to the Purchaser a computation of the value of accrued annual leave (including applicable loadings) and long service leave in respect of the Transferred Employees (the "Reduction Amount"), a copy of which is attached as Part 6 of Schedule 8. To the extent that it is determined within ninety (90) days after the Completion that such computation of the Reduction Amount was incomplete or inaccurate in any respect, the parties shall promptly make any payments required to put the parties in the same position as they would have been in had such computation of the Reduction Amount been made fully and accurately prior the date hereof and reflected in the computation of the Closing Purchase Price.

7.5 After Completion, the Seller (x) with respect to the Transferred Australian Employees, shall be responsible
(and shall indemnify the Purchaser against all claims) for, and (y) with respect to the Transferred U.K. Employees, shall procure that TUS UK shall be responsible
(and shall indemnify the Purchaser against all claims) for:

7.5.1 the salary, wages, sales commission, bonuses and all other employment related payments or benefits (including any allowances or benefits) of all such Transferred Employees for the period up to and including the Completion Date (excluding the value of accrued annual leave (including applicable loadings) and long service leave taken into account in the computation required by clause 7.4), from which date the Purchaser will be responsible for them; and

7.5.2 all Taxes (including fringe benefits tax and payroll tax) payable on the amounts referred to in clause 7.5.1 in respect of the period up to and including the Completion Date (whether such Taxes become due before, on or after the Completion Date).

7.6 After Completion, and subject to performance by the Seller of its obligations under clause 7.5, the Purchaser shall be responsible (and shall indemnify the Seller or TUS UK, as applicable, against all claims) for salary, wages, sales commission, bonuses and all other employment-related payments or benefits (including any allowances or benefits), holiday pay (including applicable loadings), and other leave entitlements which are or may become payable after the Completion Date to any Transferred Employee under any contract of employment, industrial instrument (including award) or statutory entitlement.

7.7 Notwithstanding anything to the contrary in clauses 7.5 and 7.6, it is understood and agreed that the Purchaser or the relevant member of the Purchaser's Group shall be responsible for any redundancy payments which may become due to any of the Transferred Employees by reason of their eventual termination by the Purchaser or any member of the Purchaser's Group after the Completion Date (including any portion of any such payment resulting from or attributable to a Transferred Employee's prior service with the Seller's Group), and that the Seller (and TUS UK in respect of the Transferred U.K. Employees) shall have no liability for any such payments.


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8 SUPERANNUATION

The applicable Australian statutory rules at the date of Completion shall apply with regard to the pensions and related benefits of the Transferred Australian Employees (Superannuation rules). As far as practicable and subject to third parties rights, each of the parties shall execute all documents and do all things necessary to substitute the Purchaser for the Seller as the contributing employer to the Seller's Funds in respect of the Transferred Australian Employees with effect from Completion.

9 RECEIVABLES

9.1 The Seller shall on or after Completion execute or procure the execution of any assignment or other instrument of transfer necessary to assign or transfer the Receivables to the Purchaser, and unless and until any such assignment or other instrument of transfer shall be executed will:

9.1.1 As soon as practicable after Completion despatch letters to all persons from whom the Receivables are owing, instructing such persons to account in respect of the Receivables to the Purchaser or as the Purchaser may direct and shall provide copies of all such letters to the Purchaser;

9.1.2 Account to the Purchaser or as the Purchaser may direct in respect of any payment received by the Seller in respect of the Receivables (including any interest payment received) after Completion Date and, pending such accounting, shall hold all sums so received in trust for the Purchaser; and

9.1.3 Not after Completion engage in any correspondence or discussion concerning any Receivable with any person from whom such Receivable shall be due and shall forward to the Purchaser all correspondence or other communications received by the Seller from any such person or any person acting on its behalf.

10 WARRANTIES

10.1 The Seller warrants to the Purchaser that the Warranties set out in Part 1 of Schedule 11 (the "Seller's Warranties") are true and accurate on and as of the date hereof and will be true and accurate on and as of the Completion Date.

10.2 The Purchaser warrants to the Seller that the Warranties set out in Part 2 of Schedule 11 (the "Purchaser's Warranties") are true and accurate on and as of the date hereof and will be true and accurate on and as of the Completion Date.

10.3 Each of the parties hereby acknowledges that it is not entering into this Agreement in reliance on any warranties or representations except insofar as the same are set forth in the Warranties.

10.4 The Seller's Warranties are given subject to the information contained in the Disclosed Information to the extent that such information is sufficient on its face to reasonably inform the Purchaser of a specific exception to a Warranty, except that, notwithstanding any other provision of this Agreement, the Seller's Warranties set


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forth in clauses 1.1 and 2.3 of the Seller's Warranties shall not be qualified or limited in respect by any information contained in the Disclosed Information.

10.5 Each of the Warranties shall be separate and independent and save as expressly provided to the contrary shall not be limited by reference to any other Warranty or any other term of this Agreement.

10.6 The Warranties, together with any other provisions of this Agreement which shall not have been fully performed at Completion, shall remain in force notwithstanding Completion.

11 CLAIMS

11.1 Subject to the provisions and limitations of clauses 11 and 12, the Seller shall indemnify and hold harmless the Purchaser from and against, and pay or reimburse the Purchaser for, any damages, losses, liabilities, claims, reasonable costs or expenses (including interest, reasonable costs of investigation and defence and reasonable attorneys' fees) ("Losses") actually suffered or incurred by the Purchaser or the Company resulting or arising from or in connection with:

11.1.1 any breach of any of the Seller's Warranties; and

11.1.2 any Excluded Liabilities, including any claim by any party against the Purchaser with respect to any Excluded Liabilities.

11.2 Subject to the provisions and limitations of clauses 11 and 12, the Purchaser shall indemnify and hold harmless the Seller from and against, and pay or reimburse the Seller for, any Losses actually suffered or incurred by the Seller resulting or arising from or in connection with:

11.2.1 any breach of any the Purchaser's Warranties; and

11.2.2 any Assumed Liabilities, including any claim by any party against the Seller with respect to any Assumed Liabilities.

11.3 The party making a claim for indemnification under this clause 11 is hereinafter referred to as the "Indemnified Party" and the party against whom such claims are asserted under this clause 11 is hereinafter referred to as the "Indemnifying Party". All claims by any Indemnified Party under this clause 11 shall be asserted and resolved as follows:

11.3.1 In the event that (i) any claim, demand or other proceeding is asserted or instituted by any person (including a governmental authority) other than the parties hereto and members of their respective Groups (a "Third Party") which, if successful, could give rise to Losses for which an Indemnifying Party would be liable to an Indemnified Party hereunder (any such claim, demand or proceeding, a "Third Party Claim"), or
(ii) any Indemnified Party hereunder shall have a claim to be indemnified by any Indemnifying Party hereunder which does not involve a Third Party Claim (any such claim, a "Direct Claim"), the Indemnified Party shall deliver to the Indemnifying Party a written notice (a "Claim Notice") specifying in reasonable detail, to the extent known to the Indemnified Party, the factual basis of such Third Party Claim or Direct Claim and the amount or estimated amount of related Losses (which estimate shall not be conclusive of the final amount thereof) and shall


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provide such available supporting evidence as may reasonably be required by the Indemnifying Party to assess the merits of the Third Party Claim or Direct Claim and the computation or estimate of Losses.

The Indemnified Party shall send a Claim Notice:
(i) in the case of a Third Party Claim, by no later than twenty-one (21) days (or such shorter period as may be warranted under the circumstances) after its receipt of actual notice of such Third Party Claim; and (ii) in the case of a Direct Claim, by no later than sixty (60) days after the Managing Director (or if none, the person exercising substantially equivalent functions) of the Indemnified Party becomes aware that a basis exists for making a claim for indemnification under this clause 11.

11.3.2 From and after the delivery of a Claim Notice, the Indemnified Party shall:

11.3.2.1 at the reasonable request of the Indemnifying Party, grant the Indemnifying Party and its professional advisors reasonable access to the books, records and properties of the Indemnified Party (or of the Company, if the Seller is the Indemnifying Party) to the extent reasonably related to the matters to which the Claim Notice relates and as permitted by the Laws, regulations or rules applicable to the Indemnified Party, and

11.3.2.2 subject to the Indemnifying Party providing an indemnity to the Indemnified Party in respect of all costs, liabilities, claims and reasonable expenses which may be incurred by the Indemnified Party as a result of the same, at the reasonable request of the Indemnifying Party and to the extent reasonably related to the claim in question, make (or if the Purchaser is the Indemnified Party, procure that the Company makes) any counterclaim against any person asserting a Third Party Claim or any cross-claim against any other person which may be liable, provided that the Indemnified Party shall not be obligated to take any such action as it may reasonably consider to be, directly or indirectly, detrimental or contrary to its own interest or that of its Group.

11.3.3 In the event of a Third Party Claim:

11.3.3.1 The Indemnifying Party shall have twenty-one
(21) days following its receipt of the relevant Claim Notice (or such shorter period as may be warranted under the circumstances) (the "Third Party Claim Review Period") to make such investigation of the underlying claim as it considers necessary or desirable and to notify the Indemnified Party whether or not it disputes its liability to the Indemnified Party in respect of such Third Party Claim (which notice shall set forth in reasonable detail the basis for such objection). If the Indemnifying Party so notifies the Indemnified Party during the Third Party Claim Review Period that it disputes its liability to the Indemnified Party in respect of the relevant Third Party Claim, the Indemnified Party shall have the right to initiate proceedings against the Indemnifying Party in accordance with clause
26. If the Indemnifying Party fails to so notify the Indemnified Party during the Third Party Claim Review Period that it disputes its liability to the Indemnified Party in respect of the relevant Third Party Claim, the Indemnifying Party shall be


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deemed to have acknowledged its liability to the Indemnified Party in respect of such Third Party Claim.

11.3.3.2 In the event that a Third Party Claim is made against an Indemnified Party for which the sole relief demanded is money damages which are fully covered by the Indemnifying Party's indemnification obligations under this Agreement and as to which (x) no conflict of interest exists between the interests of the Indemnified Party and the members of its Group and those of the Indemnifying Party and the members of its Group, (y) the Indemnified Party has not made a good faith determination that there is a reasonable probability that the underlying claim may adversely affect it or members of its Group other than as a result of monetary damages for which it would be entitled to indemnification under this Agreement, and (z) the Indemnifying Party has expressly acknowledged in writing to the Indemnified Party that it is within the scope of and subject entirely to its indemnification obligations, the Indemnifying Party, if it so elects by giving written notice to such effect to the Indemnified Party, may assume control the defence of such Third Party Claim and retain (at its expense) legal counsel of its choice, reasonably acceptable to the Indemnified Party, to represent the Indemnified Party (including the Company, if the Purchaser is the Indemnified Party). If the Indemnifying Party shall have so elected to assume control of the defence of a Third Party Claim: (a) the Indemnifying Party shall diligently conduct the defence of such Third Party Claim, keep the Indemnified Party reasonably informed of the development of the underlying claim, and with reasonable promptness provide the Indemnified Party with copies of all material notices, written communications and filings (including court papers) made by or on behalf of any of the parties to the Third Party Claim; and (b) the Indemnified Party shall have the right to participate, at its expense, in the defence of such Third Party Claim with legal counsel of its choice.

11.3.3.3 In the event that the Indemnifying Party:
(x) shall fail to notify the Indemnified Party pursuant to clause 11.3.3.2 that it has elected to assume control of the defence of a Third Party Claim (or shall notify the Indemnified Party that it has elected not to assume control of the defence of a Third Party Claim), or
(y) at any time after it shall have notified the Indemnified Party pursuant to clause 11.3.3.2 that it has elected to assume control of the defence of a Third Party Claim, shall fail to diligently conduct the defence of such Third Party Claim, the Indemnified Party (or if the Purchaser is the Indemnified Party, the Company) shall have the right to conduct the defence of such Third Party Claim and shall have the right to retain counsel of its choice, reasonably acceptable to the Indemnifying Party. If the Indemnified Party shall have assumed control of the defence of a Third Party Claim: (a) the Indemnified Party shall keep the Indemnifying Party reasonably informed of the development of the underlying claim and with reasonable promptness provide the Indemnifying Party with copies of all material notices, written communications and filings (including court papers) made by or on behalf of any of the parties to the Third Party Claim; and (b) the Indemnifying Party shall have the


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right to participate, at its expense, in the defence of any such Third Party Claim with legal counsel of its choice, reasonably acceptable to the Indemnified Party.

11.3.3.4 The Indemnifying Party shall not be liable for any Third Party Claim settled or otherwise compromised without its prior written consent. In such connection, if (x) the Indemnified Party (or the Company, if the Purchaser is the Indemnifying Party) shall receive from a Third Party or (y) the Indemnified Party shall propose to make to a Third Party, an offer to compromise or settle such Third Party Claim (a "Settlement Offer"), the Indemnified Party shall notify the Indemnifying Party of such Settlement Offer with reasonable promptness following receipt thereof from the Third Party and reasonably in advance of responding thereto, or reasonably in advance of making such Settlement Offer, and shall provide with such notice all related supporting documentation reasonably required to enable the Indemnifying Party to assess the relative merits of the Settlement Offer. At the request of either of the parties, the parties will consult in good faith with respect to any such Settlement Offer. The Indemnifying Party shall then determine in the exercise of its business judgement whether or not to consent to the Settlement Offer, but shall not unreasonably withhold or delay any such consent (with such consent being deemed given if the Indemnifying Party shall not have responded in writing within fifteen (15) days (or such shorter period as may be reasonable under the circumstances) of its receipt of a request for consent). If a Settlement Offer is received (for which the sole relief provided is monetary damages), which the Indemnifying Party, but not the Indemnified Party, is willing to accept, the Indemnified Party may elect to continue the defence of the Third Party Claim at its own expense, in which case the liability of the Indemnifying Party shall be limited to the lesser of: (x) Losses calculated as if the Third Party Claim were settled in accordance with the proposed Settlement Offer, or (y) the Losses actually suffered by the Indemnified Party taking into account the final resolution of the Third Party Claim.

If the Indemnifying Party shall have assumed control of the defence of a Third Party Claim pursuant to clause 11.3.3.2, the Indemnifying Party shall not agree to any Settlement Offer in respect of such Third Party Claim without the consent of the Indemnified Party, which consent shall not be unreasonably withheld or delayed (and which consent shall be deemed given if the Indemnified Party shall not have responded in writing within fifteen (15) days (or such shorter period as may be reasonable under the circumstances) of its receipt of a request for consent), unless the Settlement Offer: (i) releases the Indemnified Party (and, if the Purchaser is the Indemnified Party, the Company) completely in connection with such Third Party Claim; (ii) does not, and cannot be reasonably expected to, otherwise adversely affect the Indemnified Party (and, if the Purchaser is the Indemnified Party, the Company), and (iii) is fully funded by the Indemnifying Party.


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Any final settlement by the Indemnifying Party of a Third Party Claim (provided that the Indemnifying Party has performed all of its obligations under the relevant settlement agreement) in accordance with the provisions of the foregoing paragraph and paragraph 11.3.3.2 shall release the Indemnifying Party from any further obligation to indemnify the Indemnified Party in respect of amounts claimed by the relevant third party pursuant to such Third Party Claim.

11.3.4 In the event of a Direct Claim, the Indemnifying Party shall have forty-five (45) days following its receipt of the relevant Claim Notice (the "Direct Claim Review Period") to make such investigation of the corresponding claim as it considers necessary or desirable. If the Indemnified Party and the Indemnifying Party agree, on or prior to the expiration of the Direct Claim Review Period, upon the validity and amount of such claim, the Indemnifying Party shall pay to the Indemnified Party, within fifteen (15) days following the date of such agreement, the full agreed amount of such claim. If the Indemnified Party and the Indemnifying Party fail to agree on or prior to the date of the expiration of the Direct Claim Review Period upon the validity or the amount of the Direct Claim, or if the Indemnifying Party notifies the Indemnified Party that it disputes its liability to the Indemnified Party in respect of the corresponding claim, the Indemnified Party shall have the right to initiate proceedings against the Indemnifying Party in accordance with clause 26.

11.4 Each party shall (and in the case of the Purchaser, shall procure that the Company shall) in relation to any loss or liability which might give rise to a claim for indemnification under this Agreement against the other party, use its commercially reasonable endeavours to take all available steps to avoid or mitigate such loss or liability, provided that no party shall be obligated to take any such action that it reasonably considers to be, directly or indirectly, detrimental or contrary to its own interest or that of its Group.

11.5 If, notwithstanding any other provision of this Agreement, any payment is made by the Seller in or towards the settlement of any claim made under this Agreement and the Purchaser subsequently recovers or procures the recovery from a third party (including insurers) of an amount which is referable to that claim (and in the event that the Purchaser becoming entitled subsequent to such payment by the Seller to make such recovery the Purchaser undertakes (having due regard for the interests of the Purchaser and the Company) to procure that all reasonable steps are taken to enforce such recovery), the Purchaser shall forthwith repay to the Seller an amount equal to whichever is the lesser of:

11.5.1 the amount recovered from the third party after deduction of all reasonable and evidenced expenses of recovery; and

11.5.2 the amount paid by the Seller in or towards settlement of the claim.

12 LIMITATIONS OF LIABILITY

12.1 The aggregate liability of the Seller in respect of claims brought by the Purchaser for breach of the Seller's Warranties shall not exceed 17.5% (seventeen and one-half per cent) of the sum of (i) the Closing Purchase Price, and (ii) any amounts paid by


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the Purchaser to the Seller pursuant to clause 3.4 (the "Maximum Seller Warranty Amount").

The aggregate liability of the Purchaser in respect of claims brought by the Seller for breach of the Purchaser's Warranties shall not exceed the 17.5% (seventeen and one-half per cent) of the sum of (i) the Closing Purchase Price, and (ii) any amounts owed by the Purchaser to the Seller pursuant to clause 3.4 (the "Maximum Purchaser Warranty Amount").

Neither the Seller nor the Purchaser shall be liable towards the other for any indirect or consequential damage under this Agreement (such as but not limited to loss of profit or loss of revenue to the extent that the same would constitute indirect or consequential damages under Australian law) for which neither party shall incur any liability towards the other whatsoever.

12.2 The Purchaser shall not be entitled to make any claim for breach of Warranty against the Seller under this Agreement (a "relevant claim") or to recover any Losses in respect of any such claim:

12.2.1 if the matter, event or circumstance giving rise to the relevant claim was provided as Disclosed Information and, pursuant to clause 10.4, qualifies or limits the relevant Warranty; or

12.2.2 unless notice in writing (containing the information referred to in clause 11.3.1) has been received by the Seller on or before:

i) in the case of a relevant claim relating to Taxes, June 30, 2009; and

ii) in the case of a relevant claim relating to any matter other than Taxes, June 30, 2005.

If at any time prior to the relevant expiration date specified above, a Claim Notice is delivered in accordance with the terms of this Agreement, the corresponding claim shall survive until such time as it is fully and finally resolved.

12.3 The Seller shall be under no liability in respect of a relevant claim unless:

12.3.1 the amount of the Losses in respect of which the Purchaser is entitled to be indemnified as a result of such claim exceeds €75,000 (seventy five thousand euro) (the "Individual Claim Threshold Amount") (it being understood that if the amount of such Losses exceeds the Individual Claim Threshold Amount, the Seller's payment obligation shall extend to the entire amount of such Losses, including the amount up to the Individual Claim Threshold Amount, subject however to clause 12.3.2 below and clause 12.1 above);

12.3.2 the aggregate amount of Losses in respect of which the Seller is obligated to indemnify the Purchaser under clause 12.3.1 in respect of all relevant claims made by the Purchaser exceeds € 750,000 (seven hundred fifty thousand euro) (the "Cumulative Threshold Amount") (it being understood that if the amount of such Losses shall exceed the Cumulative Threshold Amount, the Seller's payment obligation shall extend to the entire amount of such Losses, including the amount up to the Cumulative Threshold Amount however subject to clause 12.1 above).


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For the purposes of the foregoing clause 12.3.1, in the event of a series of relevant claims based on the same or a related set of facts, events or circumstances, such series of claims shall be treated as a single claim and the aggregate total of the Losses resulting from such series of claims shall be used to determine whether the Individual Claim Threshold Amount has been exceeded.

12.4 If a relevant claim arises in respect of a matter event or circumstance where the Purchaser recovers from some other person (including insurers) any loss or damage arising therefrom, then the liability of the Seller (after taking into account the limitations on the liability of the Seller referred to in this clause 12) shall be reduced by the amount so recovered after deduction of all reasonable expenses of recovery.

12.5 No liability shall attach to the Seller in respect of any relevant claim if and to the extent that:

12.5.1 the relevant claim would not have arisen or would have been less but for any act, omission, transaction or arrangement (or any combination of any of the same) of the Purchaser or any member of the Purchaser's Group or any successor in title to the Shares or their respective directors, employees or agents taken other than in good faith after Completion;

12.5.2 the relevant claim arises or is increased as a result of the passing of, or any change in, or any change in the interpretation of, any Law, rule, regulation or administrative practice of any government, government department, local or state agency, authority regulatory or fiscal body after the date of this Agreement;

12.5.3 the relevant claim arises or is increased as a result of the Purchaser not complying with its obligations under this Agreement; or

12.5.4 the Losses suffered or incurred by the Purchaser have been made good or have been otherwise compensated for without cost to the Purchaser or any member of the Purchaser's Group.

12.6 The amount of any successful claim against the Seller for breach of Warranty under this Agreement shall constitute or be deemed to constitute a reduction in the Purchase Price.

12.7 No claims of the Purchaser under this clause shall be set off against any sum due to the Seller by the Purchaser under this Agreement, under any circumstances whatsoever.

13 SELLER'S UNDERTAKINGS

13.1 During the period from the date hereof through to Completion (or the earlier termination of this Agreement pursuant to clause 29), the Seller shall conduct (and shall procure that the Company conducts) the Business solely in the ordinary course and on a basis consistent with past practices, and shall not take any action or omit to take any action within its control (and shall procure that the Company does not take any action or omit to take any action within its control) which action or omission would result in a breach of any of the Seller's Warranties as of the Completion Date.


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13.2 For the sole purpose of protecting the Purchaser in respect of the Goodwill and the value of the Shares, as from the Completion, the Seller shall not, and shall procure that no other companies or undertakings which now or from time to time are subsidiaries of the Seller:

13.2.1 for a period of:

i) 2 years after the Completion Date;

ii) 2 years after the second anniversary of the Completion Date;

iii) 2 years after the fourth anniversary of the Completion Date; and

iv) 1 year after the sixth anniversary of the Completion Date;

and within:

a) Australia and the United States;

b) Europe excluding the territory of the European Union (as it may be defined from time to time);

c) Asia; or

d) anywhere else in the world except the territory of the European Union (as it may be defined from time to time),

either on its own account or in conjunction with or on behalf of any person, and whether directly or indirectly, carry on, participate in or be engaged, concerned or interested in setting up or acquiring any business similar to or competitive or likely to be competitive with the Business; and

13.2.2 for a period of:

i) 2 years after the Completion Date;

ii) 1 year after the second anniversary of the Completion Date;

and within the European Union (as it may be defined from time to time), either on its own account or in conjunction with or on behalf of any person, and whether directly or indirectly, carry on, participate in or be engaged, concerned or interested in setting up or acquiring any business similar to or competitive or likely to be competitive with the Business; and

13.2.3 for a period of two (2) years after the Completion Date, either on its own account or in conjunction with or on behalf of any person, and whether directly or indirectly, employ, solicit or entice away from the employment of the Purchaser, the employer of any Transferred U.K. Employee or the Company any Transferred Australian Employee, any Transferred U.K. Employee or any other officer, manager or employee employed by any of them in connection with the Business at or after the Completion Date (whether or not such person would commit a breach of his contract of employment by reason of leaving service).


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13.3 Nothing set forth in clause 13.2 shall operate to prevent the Seller's Group (collectively) from owning not more than 5% of any class of the issued share capital of a company if such securities are listed and regularly dealt in on any internationally recognised investment exchange.

13.4 The Seller acknowledges that each of the prohibitions and restrictions contained in the provisions of clause 13.2:

(a) must be read and construed and will have effect as a separate, severable and independent prohibition or restriction and will be enforceable accordingly;

(b) is reasonable as to period, territorial limitation and subject matter; and

(c) confers a benefit on the Purchaser which is no more than that which is reasonably and necessarily required by the Purchaser for the maintenance and protection of the Goodwill and the value of the Shares sold to the Purchaser under this Agreement.

It is the intention of the parties that all combinations of the prohibitions and restrictions will apply and be enforceable and that only those which a court, in exercising its discretion, may hold to be an unreasonable restraint of trade will be severed.

13.5 As from the Completion Date, the Seller will sell and deliver hydrophones to the Purchaser, as and when ordered by the Purchaser, on reasonable terms and conditions and at market prices on a basis consistent with deliveries performed by the Seller to the Business prior to Completion Date.

14. PURCHASER'S UNDERTAKINGS

14.1 As from the Completion, and in respect of Business Names:

14.1.1 The Purchaser undertakes that it shall not, and will procure that the members of the Purchaser's Group shall not make use of the Business Names or any other name or mark confusingly similar to any of them or any logos and colours associated with such names, trade names or trade marks at any time after the Completion Date, save only that the Purchaser and the Company shall be entitled, solely in connection with the Business:

14.1.1.1 for a period of thirty (30) days after Completion, to use the name "Thales" as part of the company name of the Company subject to clause 14.1.2 and to use up existing inventories of letter paper, invoices, general stationery, trade literature, labels, manuals, packaging and other printed materials bearing the Business Names;

14.1.1.2 for a period of sixty (60) days after Completion, to continue to display the Business Names as they appear on any existing nameplate, building sign, vehicle, or any other equipment or instruments part of the Assets or belonging to the Company;


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14.1.1.3 for a period of one hundred eighty
(180) days after Completion to dispose of any existing inventories of products to which the Business Names have been applied and remain visible.

14.1.2 Promptly after the Completion Date but not later than thirty days after such date, the Purchaser shall procure that the corporate name of the Company is changed and shall provide to Thales as soon as reasonably practicable evidence, reasonably satisfactory to Thales of the Purchaser's compliance with this clause.

14.2 The Purchaser acknowledges that it has been informed by the Seller that all insurance cover for the Business will cease as at the Completion, and undertakes to procure that as of Completion, the Purchaser, the Company and the Property benefit, to the extent available on commercially reasonable terms, from insurance cover of the types, on terms, and in such amounts as are substantially consistent (in view of their size, locations and activities) with the insurance cover currently applicable to the Sercel Group generally, except that until January 31, 2004, the Seller shall maintain its current insurance coverage for the Property in accordance with the terms of the Lease.

15 FURTHER ASSURANCES AND ASSISTANCE

15.1 On and after the Completion Date, the Seller shall:

15.1.1 do, execute and perform all such acts, assignments, transfers, deeds, documents and things (or procure the doing, execution or performance of them) as the Purchaser may from time to time reasonably require for the purpose of vesting in it the full benefit of the Business and Assets;

15.1.2 from time to time supply to the Purchaser such information and assistance as the Purchaser may reasonably require for the purpose of implementing the provisions of this Agreement; and

15.1.3 give to the Purchaser all reasonable assistance to enable the Purchaser to enforce or obtain the full benefit of any rights against third parties hereby transferred to the Purchaser.

15.2 As from the Completion Date, the Seller and the Purchaser shall each give to the other such reasonable access to the books, accounts, records and returns of the other relating to or in connection with the Business as conducted up to the Completion Date as the other may reasonably require for legitimate business purposes (including the right to take copies and extracts on reasonable advance notice) within the period of five (5) calendar years from the Completion Date and will during the said period keep the same in good order.

16 CONFIDENTIAL INFORMATION

The Seller shall not, after Completion, and shall procure that no other member of the Seller's Group, disclose or use for any purpose any confidential or proprietary information concerning the Business, any of the Assets or the Company, except: (i) to the extent required by applicable Law or stock exchange regulations or by any competent governmental authority; (ii) to its professional advisers under circumstances of confidentiality; or (iii) to the extent that such information is at the


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date hereof or hereafter becomes public knowledge otherwise than through improper disclosure by any person.

17 COSTS

Except as otherwise expressly provided in this Agreement, each party shall be responsible for all the costs and expenses incurred by it in connection with and incidental to the preparation and completion of this Agreement and the sale and purchase under this Agreement.

18 INTEREST ON OVERDUE AMOUNTS

Interest shall be payable by any party on any amount which shall not be paid by it to the other party by the due date for its payment, as determined in accordance with the terms of this Agreement. Such interest shall accrue and be calculated on a daily basis, both before and after any Judgement, at a per annum rate equal to EURIBOR plus 2%, for the period from the due date for its payment until the date on which it shall actually be paid. Interest shall be compounded annually and shall be payable on demand. All payments required to be made under the terms of this Agreement shall be made in euro.

19 ENTIRE AGREEMENT

19.1 This Agreement, and the documents referred to in it, constitutes the entire agreement and understanding of the parties and supersedes all prior negotiations, discussions, correspondence, communications, understandings and agreements between the parties relating to the subject matter of this Agreement and all prior drafts of this Agreement.

19.2 Each of the parties acknowledges and agrees that in entering into this Agreement, and the documents referred to in it, it does not rely on, and shall have no remedy in respect of, any statement, representation, warranty or understanding (whether negligently or innocently made) of any person (whether party to this Agreement or not) other than as expressly set out in this Agreement or in any other documents delivered in connection herewith.

20 CONTINUING EFFECT

Each provision of this Agreement shall continue in full force and effect after Completion, unless such provision has been fully performed on or before Completion.

21 SEVERABILITY

If at any time any part of any provision of this Agreement shall be or become invalid or unenforceable in any respect, then such provision shall be deemed to be severed from this Agreement and the remainder of the provisions of this Agreement shall remain valid and enforceable.


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22 AMENDMENTS, WAIVERS AND RIGHTS

22.1 No amendment or variation of the terms of this Agreement shall be effective unless it shall be made or confirmed in a written document signed by both parties.

22.2 No delay in exercising or non-exercise by either party of any of its rights under or in connection with this Agreement shall operate as a waiver or release of that right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

22.3 The rights and remedies of each party under this Agreement shall be cumulative and not exclusive of any rights or remedies of that party under the general Law, subject to the limitations set forth in Article 12. Each party may exercise each of its rights as often as it shall think necessary.

23 ASSIGNMENT

Neither party may assign any of its rights under this Agreement without the prior written consent of the other party. Except to the extent that the Purchaser shall have assigned all or any of its rights to indemnification under the terms of this Agreement to a permitted assign, the Purchaser shall be deemed to have retained its right to indemnification pursuant to the provisions of this Agreement in respect of all the Shares and Assets (but shall not be allowed to transfer or assign them without the prior written consent of the Seller), notwithstanding the purchase of any Shares or Assets by the Purchaser's Designees or any sale, transfer or other disposition of all or a part of the Shares or Assets after the Completion, as if it had at all times retained ownership of all the Shares and Assets, for the duration set forth in this Agreement.

24 NOTICES

24.1 Any notice required to be given under this Agreement shall be in writing signed on behalf of the party giving it and may be served by (i) delivering it by hand against an acknowledgement of delivery dated and signed by the recipient, (ii) sending it by registered mail (postage prepaid, return receipt requested) to the address of the relevant party set out in clause 24.2 or (iii) sending it by facsimile transmission confirmed by registered mail (postage prepaid, return receipt requested) posted no later than the following Business Day (with any such facsimile transmission to be deemed received at the time indicated on the corresponding activity report, a copy of which shall be included in the confirmation by mail) (provided that any notice or communication which is received after 5:15 p.m. (local time in the place of receipt) on a Business Day or on any day which is not a Business Day shall be deemed received only at 8:30 a.m. (local time in the place of receipt) on the next Business Day). Any such notice or other communication shall be effective only upon actual receipt thereof by its intended recipient.


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24.2 Any notice required to be given under this Agreement shall be sent to:

24.2.1 the Seller at:

274 Victoria Road Rydalmere, NSW 2116 Australia Facsimile No: +61 2 9848 3888 For the attention of: Managing Director

with a copy to:

THALES Corporate Legal Services 45, rue de Villiers
92526 Neuilly sur Seine
France
Facsimile No: +33 (0)1 57 77 84 77 For the attention of: Alexandre de Juniac

24.2.2 the Purchaser at:

c/o Sercel Holding
16 rue de Bel Air
44470 Carquefou
France
Facsimile No: +33 (0)2 40 30 31 32 Attention: Managing Director

with a copy to:

Sercel Holding
16 rue de Bel Air
44470 Carquefou
France
Facsimile No: +33 (0)2 40 30 31 32 Attention: Mr. Thierry Le Roux Ms. Valérie Féry

or to such other address or facsimile number as may be validly notified from time to time by either party to the other party.

25 COUNTERPARTS

This Agreement may be entered into in any number of counterparts and by the parties to it on separate counterparts, each of which when so executed and delivered shall be an original, but all counterparts together shall constitute one and the same instrument.


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26 LAW AND SETTLEMENT OF DISPUTES

26.1 This Agreement shall be governed by, and construed and enforced in accordance with, the Laws of New South Wales, Australia.

26.2 Any dispute that the Parties shall fail to resolve amicably shall be finally settled in accordance with the Rules of Arbitration of the International Chamber of Commerce, by one (1) or more arbitrator(s) designated in accordance with the said Rules. The Arbitration shall be held in Sydney, New South Wales, Australia.

27 RIGHTS OF THIRD PARTIES

Except as expressly provided herein, a person who is not a party to this Agreement shall have no right to enforce any of its terms. This Agreement is for the sole and exclusive benefit of the parties to this Agreement and their successors and permitted assigns.

28 GST

(a) The Seller and the Purchaser agree that it is their intention that the supply of the Assets and the Business pursuant to this Agreement be the supply of a going concern for the purposes of section 38-325 of the GST Act and that the supply be GST-free for the purposes of the GST law.

(b) The Seller will supply to the Purchaser all of the things necessary for the continued operation of the enterprise for the purposes of that section and the Seller will carry on the enterprise until the day of the supply.

(c) The supply is for consideration, and the Purchaser warrants that it is registered or required to be registered for GST.

(d) If GST is payable by reference to or in connection with this Agreement on a Taxable Supply (other than the supply of the Assets and the Business) made under, by reference to or in connection with this Agreement, the amount of GST payable in respect of that supply must be paid as additional consideration. This clause does not apply if the supplier chooses to apply the margin scheme.

(e) Any reference in the calculation of any amount payable under this Agreement to a cost, expense or other liability incurred by a party must exclude the amount of any input tax credit in relation to that cost, expense or other liability.

(f) No additional amount is payable under clause 28(d) until the recipient of the supply has received a tax invoice or adjustment note.

(g) For the purpose of this clause the following words have the following meaning or meanings:

'GST' means the tax that is payable under the GST law and imposed as goods and services tax as set out in the GST Act.

'GST Act' means the A New Tax System (Goods and Services Tax) Act 1999, as amended, or if that Act does not exist for any reason, any other Act


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imposing or relating to the imposition or administration of a goods and service tax in Australia.

'adjustment note'; 'consideration'; 'enterprise'; 'GST-free'; 'GST law'; 'input tax credit'; 'margin scheme'; 'registered'; 'required to be registered'; 'supply'; 'supply of a going concern'; 'tax invoice'; and 'taxable supply' have the respective meanings given to each of those terms in the GST Act.

29 TERMINATION

29.1 This Agreement may be terminated, and the transactions contemplated hereby may be abandoned, at any time prior to the Completion Date:

29.1.1 by the written agreement of the Seller and the Purchaser;

29.1.2 by either the Seller or the Purchaser if a court of competent jurisdiction or any governmental authority shall have issued an order or other Judgement or taken any other action (which order or other Judgement the parties hereto shall use their commercially reasonable endeavours to lift), which permanently restrains, enjoins or otherwise prohibits the transactions contemplated by this Agreement;

29.1.3 by either the Seller or the Purchaser if a material breach of any provision of this Agreement has been committed by the other party and such breach has not been waived;

29.1.4 (i) by the Seller if any of the conditions in clause 5.1.1 has not been satisfied as of the Completion Date or if satisfaction of such condition is or becomes impossible (other than through the failure of the Seller to comply with its obligations under this Agreement), and the Seller has not waived such condition on or prior to the Completion Date, or (ii) by the Purchaser if any of the conditions in clause 5.1.2 has not been satisfied as of the Completion Date or if satisfaction of such condition is or becomes impossible (other than through the failure of the Seller to comply with its obligations under this Agreement), and the Seller has not waived such condition on or prior to the Completion Date; or

29.1.5 by either the Seller or the Purchaser if Completion shall not have occurred (other than through the failure of any party seeking to terminate this Agreement to comply fully with the obligations hereunder) on or prior to 12:00 p.m. (Geneva time) on January 2, 2004.

provided, however, that for purposes of this clause 29,
(x) the Purchaser shall be deemed to be in compliance with its obligations under clause 5.4 hereof through and until 12:00 p.m. (Geneva time) on January 8, 2004, and
(y) the time and date set forth in clause 29.1.5 shall be deemed to read "12:00 p.m. (Geneva time) on January 8, 2004", if the Purchaser is able to demonstrate that prior to 12:00 p.m. (Geneva time) on January 2, 2004 it (or another member of its Group) gave irrevocable instructions to a first class bank in France to pay the Closing Purchase Price in immediately available funds to the account specified for such purpose by the Seller.

29.2 Upon any termination of this Agreement pursuant to clause 29.1, all further obligations of the parties hereunder, other than pursuant to clause 17, shall


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terminate, except that nothing herein shall relieve any party from liability for any antecedent breach of this Agreement.

30 EXECUTION

The parties have shown their acceptance of the terms of this Agreement by executing it at the end of the Schedules, in Geneva, Switzerland, on the date first above written.

EXECUTION:

SIGNED by ) duly authorised for and on behalf of ) THALES UNDERWATER ) SYSTEMS PTY LTD

SIGNED by ) duly authorised for and on behalf of ) SERCEL AUSTRALIA PTY LTD )


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STATEMENT OF INCOME (NOVEMBER 2003)

THALES UNDERWATER SYSTEMS Pty Seismic

Currency = kAUD
CURRENT MONTH CUMULATIVE (2003) YEAR END

Actual Actual Forecast

Total Sales 7,076 16,992 26,324 of which Inter-TUS Sales - 97 67 Cost of Sales (5,121 ) (12,502 ) (19,271 )

Gross Profit 1,955 4,490 7,053 % of Sales 27.6 % 26.4 % 26.8 %

Positive Cost Variances Traded 191 386 252 Negative Cost Variances Traded (1 ) (208 ) (220 )
(Under)/Over Recoveries - (400 ) (200 )
Provisions (Created & Applied)/Released 48 1,323 769

Adjusted gross profit 2,192 5,592 7,654 % of Sales 31.0 % 32.9 % 29.1 %

Self Funded Research & Development 8 (1,736 ) (1,756 ) Bid & Demonstration Expenses - (642 ) (686 ) Business Line Development (107 ) (597 ) (708 )

BL Contribution 2,093 2,616 4,504 % of Sales 29.6 % 15.4 % 17.1 %

Thales Research & Technologies Fees - - - Thint Fees - - - Lobbying & DAFI Fees - - Sales & Marketing Expenses - (122 ) (109 ) Net Cost of Warranties & Customer Depr. - - G&A Expenses - (2,469 ) (1,884 ) Thales Group Corporate Fees (106 ) (253 ) (394 )

Income from operations 1,987 (228 ) 2,117 % of Sales 28.1 % (1.3 %) 8.0 %


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Seismic (Rydalmere) Balance Sheet as at 30 November 2003

Assets
Current Seismic Cash
1000 CASH-HAND

1010 CASH-BANK 1,112,664.66

1,112,664.66

Inventories
1100 RAW MAT&SUB

1110 CIP 2,857,547.05


1145 PROG PAYMENT (353,664.73 )

1150 INVENTORY PROV

2,503,882.32

Receivables
1200 TDEBTORS 1,407,983.14

1210 PROVN TDEBTS

1220 SUBCONTRACT DEP 621,017.40

2,029,000.54

Other Assets
1300 UNREAL EXCH VAR

1310 STAFF ADV

1315 STAFF LOAN 1,483.50

1330 SUND DEBTOR

1340 FITB

1350 PREPAY

1360 RECOVERABLE DEPOSITS

1370 GST (INPUT)

1371 GST RECEIPT FROM ATO

1380 INTERCOMPANY DEBTORS 120,396.82

1390 INVESTMENTS IN SUBS

121,880.32

Non-Current
Fixed Assets
1400 FA COST-DEPRECIABLE 6,692,777.41

1401 FA COST-NOT DEPREC.

1405 ACCRUED FA

1410 FA ACC DEPN (2,846,196.00 )

3,846,581.41

Intangibles
1500 GOODWILL

1510 AMORT GW

1520 IP 4,204,000.00


1530 AMORT IP (1,558,983.50 )

2,645,016.50

Total Assets 12,259,025.75


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Seismic (Rydalmere) Balance Sheet as at 30 November 2003

Liabilities
Current
Accounts Payable
2000 TCREDITORS

2010 TACCRUAL

2020 ACC EXPENSE

2030 GRN NO INV-non proj

2031 GRN NO INV-proj

Provisions
2100 BONUS PROV (78,047.83 )

2110 AL PROV (326,370.00 )

2120 ON-COSTS PROV (111,476.52 )

2130 FBT PROV

2140 ITP

2150 PAYROLL TAX PROV

2160 RESTRUCTURING PROV

2170 LOSS ON CONTRACTPROV

(515,894.36 )


Other Liabilities
2200 PAY CLEARING

2220 DITL

2250 GST (OUTPUT)

2251 GST PAYMENT TO ATO

Non-Current
Payables
2300 ADV PAYMENT

2310 LOANS

2320 LSL PROV (338,759.00 )

2330 WARRANTY (710,590.85 )

2340 LONG TERM LIABILITY (885,000.00 )

(1,934,349.85 )

Total
Liabilities (2,450,244.21 )

Net Assets 9,808,781.54


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THALES ACCOUNTING PRINCIPLES CORPORATE CONTROL
AND METHODS

ACCOUNTING CONTENTS DESCRIPTIVE Issue : 14/06/2002
STANDARDS AND SUMMARY ------------------
PROCEDURES Page : 1/4

A - Introduction and presentation

This chapter explains how to use the manual, and describes the importance and scope of each part.

B - Conceptual framework

This chapter indicates and defines the purpose and primary qualitative characteristics of the financial statements, and their content. The theoretical basis of each accounting principle refers to this framework.

C - Financial statement format and content

This chapter contains both standard and French formats for the individual financial statements. It consequently includes the balance sheet, statements of income analyzed by function and by nature of revenues and expenses, and statements of cash flow and variation in shareholders' equity and other equity and other equity instruments. The content of each statement line is described. Rules to be followed for preparation of the notes to the financial statements are also given.

D - Intangible and tangible assets

This chapter covers the elements constituting these balance sheet lines, and reporting procedures for lease contract transactions.

E - Investments of manufacturing companies

This chapter is concerned with investments in subsidiaries, other investments (other securities and long-term loans), marketable securities, cash and receivables due from other Group companies.

F - Investments and liabilities of financial institutions

G - Foreign currency transactions of financial institutions

These chapters are largely linked to the same theoretical bases as Chapters E and S. Their purpose is to consider accounting for financial instruments in detail, and Chapters F and G are consequently relevant with respect to transactions conducted by financial institutions. However, any unit directly involved in the financial markets should also refer to these chapters.

H - Inventories and work in process

This chapter deals with all operating assets in general. The particularities of accounting for inventories of Consumer Electronics products and goods-for-resale are included. Valuation and the treatment of work in process for long-term contracts, which represent the greater part of Defense Electronics business, are dealt with in more detail in Chapter O « Accounting for long-term contracts ».


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THALES ACCOUNTING PRINCIPLES CORPORATE CONTROL
AND METHODS

ACCOUNTING CONTENTS DESCRIPTIVE Issue : 14/06/2002
STANDARDS AND