﻿<?xml version="1.0" encoding="utf-8"?>
<!-- Linkbase based on XBRL standard v.2.  Created by UBmatrix Taxonomy Builder 5.0.76.  Contact www.ubmatrix.com -->
<linkbase xmlns="http://www.xbrl.org/2001/XLink/xbrllinkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xhtml="http://www.w3.org/1999/xhtml" xsi:schemaLocation="http://www.xbrl.org/taxonomy/int/fr/ias/ci/edap/2002-11-15 ias-ci-edap-2002-11-15.xsd" xmlns:iascf-edap="http://www.xbrl.org/taxonomy/int/fr/ias/ci/edap/2002-11-15">
  <definitionLink xlink:type="extended">
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WorkProgressNetRealisableValue" xlink:label="iascf-edap_WorkProgressNetRealisableValue" xlink:title="iascf-edap_WorkProgressNetRealisableValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WorkProgressCost" xlink:label="iascf-edap_WorkProgressCost" xlink:title="iascf-edap_WorkProgressCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WhyTreatmentMisleading" xlink:label="iascf-edap_WhyTreatmentMisleading" xlink:title="iascf-edap_WhyTreatmentMisleading" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WhetherRecoverableAmountNetSellingPriceValueUse" xlink:label="iascf-edap_WhetherRecoverableAmountNetSellingPriceValueUse" xlink:title="iascf-edap_WhetherRecoverableAmountNetSellingPriceValueUse" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WhetherIndependentValuerwasUsed" xlink:label="iascf-edap_WhetherIndependentValuerwasUsed" xlink:title="iascf-edap_WhetherIndependentValuerwasUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WhetherFinancialAssetsBeenDerecognised" xlink:label="iascf-edap_WhetherFinancialAssetsBeenDerecognised" xlink:title="iascf-edap_WhetherFinancialAssetsBeenDerecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WhetherComparativesRestatedChangesAccountingSegmentReporting" xlink:label="iascf-edap_WhetherComparativesRestatedChangesAccountingSegmentReporting" xlink:title="iascf-edap_WhetherComparativesRestatedChangesAccountingSegmentReporting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WhetherAFSFairValueChangesReportedIncomeEquity" xlink:label="iascf-edap_WhetherAFSFairValueChangesReportedIncomeEquity" xlink:title="iascf-edap_WhetherAFSFairValueChangesReportedIncomeEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WeightedAverageNumberSharesDilutedWeightedAverageNumberSharesBasic" xlink:label="iascf-edap_WeightedAverageNumberSharesDilutedWeightedAverageNumberSharesBasic" xlink:title="iascf-edap_WeightedAverageNumberSharesDilutedWeightedAverageNumberSharesBasic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WeightedAverageNumberSharesBasic" xlink:label="iascf-edap_WeightedAverageNumberSharesBasic" xlink:title="iascf-edap_WeightedAverageNumberSharesBasic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WeightedAverageFairValueInstrumentsEquityCompensationPlanEndPeriod" xlink:label="iascf-edap_WeightedAverageFairValueInstrumentsEquityCompensationPlanEndPeriod" xlink:title="iascf-edap_WeightedAverageFairValueInstrumentsEquityCompensationPlanEndPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WeightedAverageEffectiveInterestRateShortTermDeposits" xlink:label="iascf-edap_WeightedAverageEffectiveInterestRateShortTermDeposits" xlink:title="iascf-edap_WeightedAverageEffectiveInterestRateShortTermDeposits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WeightedAverageEffectiveInterestRateBankOverdrafts" xlink:label="iascf-edap_WeightedAverageEffectiveInterestRateBankOverdrafts" xlink:title="iascf-edap_WeightedAverageEffectiveInterestRateBankOverdrafts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WarrantyProvisionChangesOtherMovements" xlink:label="iascf-edap_WarrantyProvisionChangesOtherMovements" xlink:title="iascf-edap_WarrantyProvisionChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WarrantyProvisionBeginningBalance" xlink:label="iascf-edap_WarrantyProvisionBeginningBalance" xlink:title="iascf-edap_WarrantyProvisionBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WarrantyProvisionEndingBalance" xlink:label="iascf-edap_WarrantyProvisionEndingBalance" xlink:title="iascf-edap_WarrantyProvisionEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WarrantsPolicy" xlink:label="iascf-edap_WarrantsPolicy" xlink:title="iascf-edap_WarrantsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_WarrantsOptionsRights" xlink:label="iascf-edap_WarrantsOptionsRights" xlink:title="iascf-edap_WarrantsOptionsRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UseIndependentValuerDetermineFairValue" xlink:label="iascf-edap_UseIndependentValuerDetermineFairValue" xlink:title="iascf-edap_UseIndependentValuerDetermineFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnusedAmountsReversed" xlink:label="iascf-edap_UnusedAmountsReversed" xlink:title="iascf-edap_UnusedAmountsReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnrecognisedPastServiceCostsfDefinedBenefitPlanObligations" xlink:label="iascf-edap_UnrecognisedPastServiceCostsfDefinedBenefitPlanObligations" xlink:title="iascf-edap_UnrecognisedPastServiceCostsfDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnrecognisedCumulativePreferenceDividends" xlink:label="iascf-edap_UnrecognisedCumulativePreferenceDividends" xlink:title="iascf-edap_UnrecognisedCumulativePreferenceDividends" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnrecognisedAsset" xlink:label="iascf-edap_UnrecognisedAsset" xlink:title="iascf-edap_UnrecognisedAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnrecognisedActuarialGainsLossesDefinedBenefitPlanObligations" xlink:label="iascf-edap_UnrecognisedActuarialGainsLossesDefinedBenefitPlanObligations" xlink:title="iascf-edap_UnrecognisedActuarialGainsLossesDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnrealisedFairValueLossGainInvestmentProperty" xlink:label="iascf-edap_UnrealisedFairValueLossGainInvestmentProperty" xlink:title="iascf-edap_UnrealisedFairValueLossGainInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnguaranteedResidualValuesAccruingBenefitLessor" xlink:label="iascf-edap_UnguaranteedResidualValuesAccruingBenefitLessor" xlink:title="iascf-edap_UnguaranteedResidualValuesAccruingBenefitLessor" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnfulfilledConditionsOtherContingenciesAttachingGovernmentAssistance" xlink:label="iascf-edap_UnfulfilledConditionsOtherContingenciesAttachingGovernmentAssistance" xlink:title="iascf-edap_UnfulfilledConditionsOtherContingenciesAttachingGovernmentAssistance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnearnedFinanceIncomeFinancingLeases" xlink:label="iascf-edap_UnearnedFinanceIncomeFinancingLeases" xlink:title="iascf-edap_UnearnedFinanceIncomeFinancingLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnearnedFinanceIncome" xlink:label="iascf-edap_UnearnedFinanceIncome" xlink:title="iascf-edap_UnearnedFinanceIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UncertaintiesTimingAmountProvision" xlink:label="iascf-edap_UncertaintiesTimingAmountProvision" xlink:title="iascf-edap_UncertaintiesTimingAmountProvision" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UncertaintiesRelatingAmountTimingOutflow" xlink:label="iascf-edap_UncertaintiesRelatingAmountTimingOutflow" xlink:title="iascf-edap_UncertaintiesRelatingAmountTimingOutflow" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnallocatedCorporateLiabilities" xlink:label="iascf-edap_UnallocatedCorporateLiabilities" xlink:title="iascf-edap_UnallocatedCorporateLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnallocatedCorporateExpenses" xlink:label="iascf-edap_UnallocatedCorporateExpenses" xlink:title="iascf-edap_UnallocatedCorporateExpenses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnallocatedCorporateAssets" xlink:label="iascf-edap_UnallocatedCorporateAssets" xlink:title="iascf-edap_UnallocatedCorporateAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeSignificantNonCashTransaction" xlink:label="iascf-edap_TypeSignificantNonCashTransaction" xlink:title="iascf-edap_TypeSignificantNonCashTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeSignificantIntangibleAsset" xlink:label="iascf-edap_TypeSignificantIntangibleAsset" xlink:title="iascf-edap_TypeSignificantIntangibleAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeSharesReservedIssuanceUnderOptionsSalesContracts" xlink:label="iascf-edap_TypeSharesReservedIssuanceUnderOptionsSalesContracts" xlink:title="iascf-edap_TypeSharesReservedIssuanceUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeSharesIssuedConsiderationMerger" xlink:label="iascf-edap_TypeSharesIssuedConsiderationMerger" xlink:title="iascf-edap_TypeSharesIssuedConsiderationMerger" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeReconcilingItem" xlink:label="iascf-edap_TypeReconcilingItem" xlink:title="iascf-edap_TypeReconcilingItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypePropertyPlantEquipmentPledgedSecurity" xlink:label="iascf-edap_TypePropertyPlantEquipmentPledgedSecurity" xlink:title="iascf-edap_TypePropertyPlantEquipmentPledgedSecurity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeObligation" xlink:label="iascf-edap_TypeObligation" xlink:title="iascf-edap_TypeObligation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeItemRevalued" xlink:label="iascf-edap_TypeItemRevalued" xlink:title="iascf-edap_TypeItemRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeInterestRateMaturityRiskFloatingRateInstrument" xlink:label="iascf-edap_TypeInterestRateMaturityRiskFloatingRateInstrument" xlink:title="iascf-edap_TypeInterestRateMaturityRiskFloatingRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeInterestRateMaturityRiskFixedRateInstrument" xlink:label="iascf-edap_TypeInterestRateMaturityRiskFixedRateInstrument" xlink:title="iascf-edap_TypeInterestRateMaturityRiskFixedRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeIntangibleAssetPledgedSecurityTitleRestricted" xlink:label="iascf-edap_TypeIntangibleAssetPledgedSecurityTitleRestricted" xlink:title="iascf-edap_TypeIntangibleAssetPledgedSecurityTitleRestricted" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeIntangibleAssetAcquiredThroughGovernmentGrant" xlink:label="iascf-edap_TypeIntangibleAssetAcquiredThroughGovernmentGrant" xlink:title="iascf-edap_TypeIntangibleAssetAcquiredThroughGovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeHedge" xlink:label="iascf-edap_TypeHedge" xlink:title="iascf-edap_TypeHedge" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeGovernmentGrant" xlink:label="iascf-edap_TypeGovernmentGrant" xlink:title="iascf-edap_TypeGovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeFutureLossExpense" xlink:label="iascf-edap_TypeFutureLossExpense" xlink:title="iascf-edap_TypeFutureLossExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeFundamentalError" xlink:label="iascf-edap_TypeFundamentalError" xlink:title="iascf-edap_TypeFundamentalError" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeFinancialAssetGroupAssets" xlink:label="iascf-edap_TypeFinancialAssetGroupAssets" xlink:title="iascf-edap_TypeFinancialAssetGroupAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeFinancialAsset" xlink:label="iascf-edap_TypeFinancialAsset" xlink:title="iascf-edap_TypeFinancialAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeExtraordinaryItemIncomeExpense" xlink:label="iascf-edap_TypeExtraordinaryItemIncomeExpense" xlink:title="iascf-edap_TypeExtraordinaryItemIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeExceptionalItemIncomeExpense" xlink:label="iascf-edap_TypeExceptionalItemIncomeExpense" xlink:title="iascf-edap_TypeExceptionalItemIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeEventAfterBalanceSheetDate" xlink:label="iascf-edap_TypeEventAfterBalanceSheetDate" xlink:title="iascf-edap_TypeEventAfterBalanceSheetDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeEquityCompensationPlan" xlink:label="iascf-edap_TypeEquityCompensationPlan" xlink:title="iascf-edap_TypeEquityCompensationPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeEntityAcquired" xlink:label="iascf-edap_TypeEntityAcquired" xlink:title="iascf-edap_TypeEntityAcquired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeDividendProposedNotPaid" xlink:label="iascf-edap_TypeDividendProposedNotPaid" xlink:title="iascf-edap_TypeDividendProposedNotPaid" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeDividendPaidPreferenceShares" xlink:label="iascf-edap_TypeDividendPaidPreferenceShares" xlink:title="iascf-edap_TypeDividendPaidPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeDividendPaidOrdinaryShares" xlink:label="iascf-edap_TypeDividendPaidOrdinaryShares" xlink:title="iascf-edap_TypeDividendPaidOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeDiscontinuingOperation" xlink:label="iascf-edap_TypeDiscontinuingOperation" xlink:title="iascf-edap_TypeDiscontinuingOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeDefinedBenefitPlan" xlink:label="iascf-edap_TypeDefinedBenefitPlan" xlink:title="iascf-edap_TypeDefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeDeferredExpenditureNonCurrent" xlink:label="iascf-edap_TypeDeferredExpenditureNonCurrent" xlink:title="iascf-edap_TypeDeferredExpenditureNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeDeferredExpenditureCurrent" xlink:label="iascf-edap_TypeDeferredExpenditureCurrent" xlink:title="iascf-edap_TypeDeferredExpenditureCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeCurrencyRiskInstrument" xlink:label="iascf-edap_TypeCurrencyRiskInstrument" xlink:title="iascf-edap_TypeCurrencyRiskInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeContingentLiability" xlink:label="iascf-edap_TypeContingentLiability" xlink:title="iascf-edap_TypeContingentLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeContingentAsset" xlink:label="iascf-edap_TypeContingentAsset" xlink:title="iascf-edap_TypeContingentAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeClassRevaluedIntangibleAsset" xlink:label="iascf-edap_TypeClassRevaluedIntangibleAsset" xlink:title="iascf-edap_TypeClassRevaluedIntangibleAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeClassPreferenceShareCapital" xlink:label="iascf-edap_TypeClassPreferenceShareCapital" xlink:title="iascf-edap_TypeClassPreferenceShareCapital" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeClassOrdinaryShareCapital" xlink:label="iascf-edap_TypeClassOrdinaryShareCapital" xlink:title="iascf-edap_TypeClassOrdinaryShareCapital" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeClassFinancialLiability" xlink:label="iascf-edap_TypeClassFinancialLiability" xlink:title="iascf-edap_TypeClassFinancialLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeClassFinancialInstrument" xlink:label="iascf-edap_TypeClassFinancialInstrument" xlink:title="iascf-edap_TypeClassFinancialInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeChangeClassificationSignificantForeignOperation" xlink:label="iascf-edap_TypeChangeClassificationSignificantForeignOperation" xlink:title="iascf-edap_TypeChangeClassificationSignificantForeignOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeChangeAccountingPolicy" xlink:label="iascf-edap_TypeChangeAccountingPolicy" xlink:title="iascf-edap_TypeChangeAccountingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeCashGeneratingUnit" xlink:label="iascf-edap_TypeCashGeneratingUnit" xlink:title="iascf-edap_TypeCashGeneratingUnit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeBalanceSheetItem" xlink:label="iascf-edap_TypeBalanceSheetItem" xlink:title="iascf-edap_TypeBalanceSheetItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeAssetUnderBindingSalesAgreements" xlink:label="iascf-edap_TypeAssetUnderBindingSalesAgreements" xlink:title="iascf-edap_TypeAssetUnderBindingSalesAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeAssetLiabilityClass" xlink:label="iascf-edap_TypeAssetLiabilityClass" xlink:title="iascf-edap_TypeAssetLiabilityClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeAssetImpaired" xlink:label="iascf-edap_TypeAssetImpaired" xlink:title="iascf-edap_TypeAssetImpaired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeAssetClassRevalued" xlink:label="iascf-edap_TypeAssetClassRevalued" xlink:title="iascf-edap_TypeAssetClassRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TreatmentRequiredStandard" xlink:label="iascf-edap_TreatmentRequiredStandard" xlink:title="iascf-edap_TreatmentRequiredStandard" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TreatmentRegularWayPurchasesSales" xlink:label="iascf-edap_TreatmentRegularWayPurchasesSales" xlink:title="iascf-edap_TreatmentRegularWayPurchasesSales" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TreatmentFairValueGainsLosses" xlink:label="iascf-edap_TreatmentFairValueGainsLosses" xlink:title="iascf-edap_TreatmentFairValueGainsLosses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TreasurySharesPolicy" xlink:label="iascf-edap_TreasurySharesPolicy" xlink:title="iascf-edap_TreasurySharesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TreasurySharesDisclosures" xlink:label="iascf-edap_TreasurySharesDisclosures" xlink:title="iascf-edap_TreasurySharesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TranslationFinancialStatements" xlink:label="iascf-edap_TranslationFinancialStatements" xlink:title="iascf-edap_TranslationFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TransfersInvestmentPropertyOwnerOccupiedProperty" xlink:label="iascf-edap_TransfersInvestmentPropertyOwnerOccupiedProperty" xlink:title="iascf-edap_TransfersInvestmentPropertyOwnerOccupiedProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TransfersInvestmentPropertyInventories" xlink:label="iascf-edap_TransfersInvestmentPropertyInventories" xlink:title="iascf-edap_TransfersInvestmentPropertyInventories" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TransfersInventoriesOwnerOccupiedproperty" xlink:label="iascf-edap_TransfersInventoriesOwnerOccupiedproperty" xlink:title="iascf-edap_TransfersInventoriesOwnerOccupiedproperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TransferResearchDevelopment" xlink:label="iascf-edap_TransferResearchDevelopment" xlink:title="iascf-edap_TransferResearchDevelopment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TransferFairValueReserve" xlink:label="iascf-edap_TransferFairValueReserve" xlink:title="iascf-edap_TransferFairValueReserve" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeReceivablesPolicy" xlink:label="iascf-edap_TradeReceivablesPolicy" xlink:title="iascf-edap_TradeReceivablesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeReceivablesGrossNonCurrent" xlink:label="iascf-edap_TradeReceivablesGrossNonCurrent" xlink:title="iascf-edap_TradeReceivablesGrossNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeReceivablesGrossCurrent" xlink:label="iascf-edap_TradeReceivablesGrossCurrent" xlink:title="iascf-edap_TradeReceivablesGrossCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeReceivablesAllowanceBadDoubtfulDebtsNonCurrent" xlink:label="iascf-edap_TradeReceivablesAllowanceBadDoubtfulDebtsNonCurrent" xlink:title="iascf-edap_TradeReceivablesAllowanceBadDoubtfulDebtsNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeReceivablesNetNonCurrent" xlink:label="iascf-edap_TradeReceivablesNetNonCurrent" xlink:title="iascf-edap_TradeReceivablesNetNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeReceivablesAllowanceBadDoubtfulDebtsCurrent" xlink:label="iascf-edap_TradeReceivablesAllowanceBadDoubtfulDebtsCurrent" xlink:title="iascf-edap_TradeReceivablesAllowanceBadDoubtfulDebtsCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeReceivablesNetCurrent" xlink:label="iascf-edap_TradeReceivablesNetCurrent" xlink:title="iascf-edap_TradeReceivablesNetCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradePayablesPolicy" xlink:label="iascf-edap_TradePayablesPolicy" xlink:title="iascf-edap_TradePayablesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeOtherPayablesDisclosures" xlink:label="iascf-edap_TradeOtherPayablesDisclosures" xlink:title="iascf-edap_TradeOtherPayablesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TotalIncomeJointVenture" xlink:label="iascf-edap_TotalIncomeJointVenture" xlink:title="iascf-edap_TotalIncomeJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TotalExpensesJointVenture" xlink:label="iascf-edap_TotalExpensesJointVenture" xlink:title="iascf-edap_TotalExpensesJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TimingFutureLossExpense" xlink:label="iascf-edap_TimingFutureLossExpense" xlink:title="iascf-edap_TimingFutureLossExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TimingCapitalCommitment" xlink:label="iascf-edap_TimingCapitalCommitment" xlink:title="iascf-edap_TimingCapitalCommitment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TermsOptionsSalesContract" xlink:label="iascf-edap_TermsOptionsSalesContract" xlink:title="iascf-edap_TermsOptionsSalesContract" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TermsLoansAdvancesEmployeeCompensationPlans" xlink:label="iascf-edap_TermsLoansAdvancesEmployeeCompensationPlans" xlink:title="iascf-edap_TermsLoansAdvancesEmployeeCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TermsIncludingVestingProvisionsEquityCompensationPlan" xlink:label="iascf-edap_TermsIncludingVestingProvisionsEquityCompensationPlan" xlink:title="iascf-edap_TermsIncludingVestingProvisionsEquityCompensationPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TermsDefinedBenefitPlan" xlink:label="iascf-edap_TermsDefinedBenefitPlan" xlink:title="iascf-edap_TermsDefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TermsAgreementUnderOptionsSalesContracts" xlink:label="iascf-edap_TermsAgreementUnderOptionsSalesContracts" xlink:title="iascf-edap_TermsAgreementUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TerminationBenefitsPolicy" xlink:label="iascf-edap_TerminationBenefitsPolicy" xlink:title="iascf-edap_TerminationBenefitsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TerminationBenefitsKeyManagementPersonnel" xlink:label="iascf-edap_TerminationBenefitsKeyManagementPersonnel" xlink:title="iascf-edap_TerminationBenefitsKeyManagementPersonnel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TemporaryDifferencesAssociatedInvestmentsSubsidiariesAssociatesJointVenturesRelatedUnrecognisedDeferredTaxLiabilities" xlink:label="iascf-edap_TemporaryDifferencesAssociatedInvestmentsSubsidiariesAssociatesJointVenturesRelatedUnrecognisedDeferredTaxLiabilities" xlink:title="iascf-edap_TemporaryDifferencesAssociatedInvestmentsSubsidiariesAssociatesJointVenturesRelatedUnrecognisedDeferredTaxLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TemporaryDifferences" xlink:label="iascf-edap_TemporaryDifferences" xlink:title="iascf-edap_TemporaryDifferences" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateEffectUnderOverProvisionsPriorPeriods" xlink:label="iascf-edap_TaxRateEffectUnderOverProvisionsPriorPeriods" xlink:title="iascf-edap_TaxRateEffectUnderOverProvisionsPriorPeriods" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateEffectTaxLossesUtilisedReversed" xlink:label="iascf-edap_TaxRateEffectTaxLossesUtilisedReversed" xlink:title="iascf-edap_TaxRateEffectTaxLossesUtilisedReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateEffectTaxBenefitNotPreviouslyRecognisedIncomeStatement" xlink:label="iascf-edap_TaxRateEffectTaxBenefitNotPreviouslyRecognisedIncomeStatement" xlink:title="iascf-edap_TaxRateEffectTaxBenefitNotPreviouslyRecognisedIncomeStatement" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateEffectReassessmentUnrecognissedDeferredTaxAssets" xlink:label="iascf-edap_TaxRateEffectReassessmentUnrecognissedDeferredTaxAssets" xlink:title="iascf-edap_TaxRateEffectReassessmentUnrecognissedDeferredTaxAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateEffectRatesOtherJurisdiction" xlink:label="iascf-edap_TaxRateEffectRatesOtherJurisdiction" xlink:title="iascf-edap_TaxRateEffectRatesOtherJurisdiction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateEffectRateChangesOtherJurisdictions" xlink:label="iascf-edap_TaxRateEffectRateChangesOtherJurisdictions" xlink:title="iascf-edap_TaxRateEffectRateChangesOtherJurisdictions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateEffectNonTaxableRevenues" xlink:label="iascf-edap_TaxRateEffectNonTaxableRevenues" xlink:title="iascf-edap_TaxRateEffectNonTaxableRevenues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateEffectNonDeductibleExpenses" xlink:label="iascf-edap_TaxRateEffectNonDeductibleExpenses" xlink:title="iascf-edap_TaxRateEffectNonDeductibleExpenses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateApplicableDividendsPaidPreferenceShares" xlink:label="iascf-edap_TaxRateApplicableDividendsPaidPreferenceShares" xlink:title="iascf-edap_TaxRateApplicableDividendsPaidPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxRateApplicableDividendsPaidOrdinaryShares" xlink:label="iascf-edap_TaxRateApplicableDividendsPaidOrdinaryShares" xlink:title="iascf-edap_TaxRateApplicableDividendsPaidOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLosses" xlink:label="iascf-edap_TaxLosses" xlink:title="iascf-edap_TaxLosses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedNotLaterOneYear" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedNotLaterOneYear" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedNotExpire" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedNotExpire" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedNotExpire" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedLaterOneYearLessFiveYears" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedLaterOneYearLessFiveYears" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedLaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedLaterFiveYears" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedLaterFiveYears" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognisedLaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognised" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognised" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsUnrecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedNotLaterOneYear" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedNotLaterOneYear" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedLaterOneYearLessFiveYears" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedLaterOneYearLessFiveYears" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedLaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedLaterFiveYears" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedLaterFiveYears" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognisedLaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxGainsLossDisposalsAttributableDiscontinuingOperations" xlink:label="iascf-edap_TaxGainsLossDisposalsAttributableDiscontinuingOperations" xlink:title="iascf-edap_TaxGainsLossDisposalsAttributableDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxExpenseUsingStatutoryRate" xlink:label="iascf-edap_TaxExpenseUsingStatutoryRate" xlink:title="iascf-edap_TaxExpenseUsingStatutoryRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxExpenserelatingProfitLossOrdinaryActivitiesDiscontinuedOperation" xlink:label="iascf-edap_TaxExpenserelatingProfitLossOrdinaryActivitiesDiscontinuedOperation" xlink:title="iascf-edap_TaxExpenserelatingProfitLossOrdinaryActivitiesDiscontinuedOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxExpenseRelatingGainLossDiscontinuance" xlink:label="iascf-edap_TaxExpenseRelatingGainLossDiscontinuance" xlink:title="iascf-edap_TaxExpenseRelatingGainLossDiscontinuance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxExpenseIncomerelatingExtraordinaryItems" xlink:label="iascf-edap_TaxExpenseIncomerelatingExtraordinaryItems" xlink:title="iascf-edap_TaxExpenseIncomerelatingExtraordinaryItems" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxExpenseIncomerelatingChangesAccountingPoliciesFundamentalErrors" xlink:label="iascf-edap_TaxExpenseIncomerelatingChangesAccountingPoliciesFundamentalErrors" xlink:title="iascf-edap_TaxExpenseIncomerelatingChangesAccountingPoliciesFundamentalErrors" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxExpenseIncomeDiscontinuedOperations" xlink:label="iascf-edap_TaxExpenseIncomeDiscontinuedOperations" xlink:title="iascf-edap_TaxExpenseIncomeDiscontinuedOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxEffectUnderOverProvisionsPriorPeriods" xlink:label="iascf-edap_TaxEffectUnderOverProvisionsPriorPeriods" xlink:title="iascf-edap_TaxEffectUnderOverProvisionsPriorPeriods" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxEffectTaxLossesUtilisedReversed" xlink:label="iascf-edap_TaxEffectTaxLossesUtilisedReversed" xlink:title="iascf-edap_TaxEffectTaxLossesUtilisedReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxEffectTaxBenefitNotPreviouslyRecognisedIncomeStatement" xlink:label="iascf-edap_TaxEffectTaxBenefitNotPreviouslyRecognisedIncomeStatement" xlink:title="iascf-edap_TaxEffectTaxBenefitNotPreviouslyRecognisedIncomeStatement" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxEffectReassessmentUnrecognissedDeferredTaxAssets" xlink:label="iascf-edap_TaxEffectReassessmentUnrecognissedDeferredTaxAssets" xlink:title="iascf-edap_TaxEffectReassessmentUnrecognissedDeferredTaxAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxEffectRatesOtherJurisdictions" xlink:label="iascf-edap_TaxEffectRatesOtherJurisdictions" xlink:title="iascf-edap_TaxEffectRatesOtherJurisdictions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxEffectNonTaxDeductibleExpenses" xlink:label="iascf-edap_TaxEffectNonTaxDeductibleExpenses" xlink:title="iascf-edap_TaxEffectNonTaxDeductibleExpenses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxEffectNonTaxableRevenues" xlink:label="iascf-edap_TaxEffectNonTaxableRevenues" xlink:title="iascf-edap_TaxEffectNonTaxableRevenues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxEffectChangeTaxRates" xlink:label="iascf-edap_TaxEffectChangeTaxRates" xlink:title="iascf-edap_TaxEffectChangeTaxRates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxDividendPreferenceShares" xlink:label="iascf-edap_TaxDividendPreferenceShares" xlink:title="iascf-edap_TaxDividendPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxDividendOrdinaryShares" xlink:label="iascf-edap_TaxDividendOrdinaryShares" xlink:title="iascf-edap_TaxDividendOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxCredits" xlink:label="iascf-edap_TaxCredits" xlink:title="iascf-edap_TaxCredits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxBenefitArisingPreviouslyUnrecognisedTaxAssetsusedReduceDeferredTaxExpense" xlink:label="iascf-edap_TaxBenefitArisingPreviouslyUnrecognisedTaxAssetsusedReduceDeferredTaxExpense" xlink:title="iascf-edap_TaxBenefitArisingPreviouslyUnrecognisedTaxAssetsusedReduceDeferredTaxExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxBenefitArisingPreviouslyUnrecognisedTaxAssetsusedReduceCurrentTaxExpense" xlink:label="iascf-edap_TaxBenefitArisingPreviouslyUnrecognisedTaxAssetsusedReduceCurrentTaxExpense" xlink:title="iascf-edap_TaxBenefitArisingPreviouslyUnrecognisedTaxAssetsusedReduceCurrentTaxExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxAttributedFundamentalErrorsTotalAllFundamentalErrors" xlink:label="iascf-edap_TaxAttributedFundamentalErrorsTotalAllFundamentalErrors" xlink:title="iascf-edap_TaxAttributedFundamentalErrorsTotalAllFundamentalErrors" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxAttributedChangesAccountingPoliciesTotalAllChanges" xlink:label="iascf-edap_TaxAttributedChangesAccountingPoliciesTotalAllChanges" xlink:title="iascf-edap_TaxAttributedChangesAccountingPoliciesTotalAllChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxationCalculatedApplicableRate" xlink:label="iascf-edap_TaxationCalculatedApplicableRate" xlink:title="iascf-edap_TaxationCalculatedApplicableRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SyntheticFinancialInstruments" xlink:label="iascf-edap_SyntheticFinancialInstruments" xlink:title="iascf-edap_SyntheticFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SwapsPolicy" xlink:label="iascf-edap_SwapsPolicy" xlink:title="iascf-edap_SwapsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SubsidiariesAccountedFinancialAssets" xlink:label="iascf-edap_SubsidiariesAccountedFinancialAssets" xlink:title="iascf-edap_SubsidiariesAccountedFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SubsequentMeasurementUsingCostModel" xlink:label="iascf-edap_SubsequentMeasurementUsingCostModel" xlink:title="iascf-edap_SubsequentMeasurementUsingCostModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SubsequentAdjustmentsProvisionalFairValues" xlink:label="iascf-edap_SubsequentAdjustmentsProvisionalFairValues" xlink:title="iascf-edap_SubsequentAdjustmentsProvisionalFairValues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SubscribedCapitalDisclosures" xlink:label="iascf-edap_SubscribedCapitalDisclosures" xlink:title="iascf-edap_SubscribedCapitalDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SubleasePaymentsUnderOperatingLeases" xlink:label="iascf-edap_SubleasePaymentsUnderOperatingLeases" xlink:title="iascf-edap_SubleasePaymentsUnderOperatingLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StatutoryTaxRate" xlink:label="iascf-edap_StatutoryTaxRate" xlink:title="iascf-edap_StatutoryTaxRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StatementWhetherFinancialStatementsBasedHistoricalCostApproachCurrentCostApproach" xlink:label="iascf-edap_StatementWhetherFinancialStatementsBasedHistoricalCostApproachCurrentCostApproach" xlink:title="iascf-edap_StatementWhetherFinancialStatementsBasedHistoricalCostApproachCurrentCostApproach" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StatementRestatedComparativeInformationResultFundamentalErrors" xlink:label="iascf-edap_StatementRestatedComparativeInformationResultFundamentalErrors" xlink:title="iascf-edap_StatementRestatedComparativeInformationResultFundamentalErrors" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StatementRestatedComparativeInformationResultChangesAccountingPolicy" xlink:label="iascf-edap_StatementRestatedComparativeInformationResultChangesAccountingPolicy" xlink:title="iascf-edap_StatementRestatedComparativeInformationResultChangesAccountingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StatementIASCompliance" xlink:label="iascf-edap_StatementIASCompliance" xlink:title="iascf-edap_StatementIASCompliance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StatementFinancialStatementsCorrespondingFiguresPreviousPeriodsBeenRestatedChangesPurchasingPower" xlink:label="iascf-edap_StatementFinancialStatementsCorrespondingFiguresPreviousPeriodsBeenRestatedChangesPurchasingPower" xlink:title="iascf-edap_StatementFinancialStatementsCorrespondingFiguresPreviousPeriodsBeenRestatedChangesPurchasingPower" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StatementDoubtUponEntitysAbilityContinueGoingConcern" xlink:label="iascf-edap_StatementDoubtUponEntitysAbilityContinueGoingConcern" xlink:title="iascf-edap_StatementDoubtUponEntitysAbilityContinueGoingConcern" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StandardAdoptedBeforeEffectiveDate" xlink:label="iascf-edap_StandardAdoptedBeforeEffectiveDate" xlink:title="iascf-edap_StandardAdoptedBeforeEffectiveDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SpecificationWhetherRegularWayTransactionsAccountedTradeSettlementDate" xlink:label="iascf-edap_SpecificationWhetherRegularWayTransactionsAccountedTradeSettlementDate" xlink:title="iascf-edap_SpecificationWhetherRegularWayTransactionsAccountedTradeSettlementDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SpecificationWhereGainsLossesAvailableSaleInstrumentsDisclosed" xlink:label="iascf-edap_SpecificationWhereGainsLossesAvailableSaleInstrumentsDisclosed" xlink:title="iascf-edap_SpecificationWhereGainsLossesAvailableSaleInstrumentsDisclosed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantOperatingLeaseArrangementsRestrictionsImposedLeaseArrangements" xlink:label="iascf-edap_SignificantOperatingLeaseArrangementsRestrictionsImposedLeaseArrangements" xlink:title="iascf-edap_SignificantOperatingLeaseArrangementsRestrictionsImposedLeaseArrangements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantOperatingLeaseArrangementsExistenceTermsRenewalPurchaseOptionsEscalationClauses" xlink:label="iascf-edap_SignificantOperatingLeaseArrangementsExistenceTermsRenewalPurchaseOptionsEscalationClauses" xlink:title="iascf-edap_SignificantOperatingLeaseArrangementsExistenceTermsRenewalPurchaseOptionsEscalationClauses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantLeasingArrangements" xlink:label="iascf-edap_SignificantLeasingArrangements" xlink:title="iascf-edap_SignificantLeasingArrangements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantConcentrationsReceivables" xlink:label="iascf-edap_SignificantConcentrationsReceivables" xlink:title="iascf-edap_SignificantConcentrationsReceivables" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantConcentrationsInvestments" xlink:label="iascf-edap_SignificantConcentrationsInvestments" xlink:title="iascf-edap_SignificantConcentrationsInvestments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantConcentrationsCreditRiskFinancialAssetSubjectCreditRisk" xlink:label="iascf-edap_SignificantConcentrationsCreditRiskFinancialAssetSubjectCreditRisk" xlink:title="iascf-edap_SignificantConcentrationsCreditRiskFinancialAssetSubjectCreditRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantAssociatesBeginningBalance" xlink:label="iascf-edap_SignificantAssociatesBeginningBalance" xlink:title="iascf-edap_SignificantAssociatesBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantAssociatesEndingBalance" xlink:label="iascf-edap_SignificantAssociatesEndingBalance" xlink:title="iascf-edap_SignificantAssociatesEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantAssociatePercentageVotingPowerSignificantSubsidiaryDifferentPercentageOwnership" xlink:label="iascf-edap_SignificantAssociatePercentageVotingPowerSignificantSubsidiaryDifferentPercentageOwnership" xlink:title="iascf-edap_SignificantAssociatePercentageVotingPowerSignificantSubsidiaryDifferentPercentageOwnership" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareTaxationAttributableSubsidiaries" xlink:label="iascf-edap_ShareTaxationAttributableSubsidiaries" xlink:title="iascf-edap_ShareTaxationAttributableSubsidiaries" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareTaxationAttributableJointVentures" xlink:label="iascf-edap_ShareTaxationAttributableJointVentures" xlink:title="iascf-edap_ShareTaxationAttributableJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareTaxationAttributableAssociates" xlink:label="iascf-edap_ShareTaxationAttributableAssociates" xlink:title="iascf-edap_ShareTaxationAttributableAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareTaxationAttributableEquityAccountedInvestments" xlink:label="iascf-edap_ShareTaxationAttributableEquityAccountedInvestments" xlink:title="iascf-edap_ShareTaxationAttributableEquityAccountedInvestments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareSubsidiaryChangesAccountingPoliciesPriorPeriods" xlink:label="iascf-edap_ShareSubsidiaryChangesAccountingPoliciesPriorPeriods" xlink:title="iascf-edap_ShareSubsidiaryChangesAccountingPoliciesPriorPeriods" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareProfitLossEquityAccountedInvestmentsContinuingOperationsSegment" xlink:label="iascf-edap_ShareProfitLossEquityAccountedInvestmentsContinuingOperationsSegment" xlink:title="iascf-edap_ShareProfitLossEquityAccountedInvestmentsContinuingOperationsSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SharePriorPeriodItems" xlink:label="iascf-edap_SharePriorPeriodItems" xlink:title="iascf-edap_SharePriorPeriodItems" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareOrdinaryProfitLoss" xlink:label="iascf-edap_ShareOrdinaryProfitLoss" xlink:title="iascf-edap_ShareOrdinaryProfitLoss" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareJointVentureChangesAccountingPoliciesPriorPeriods" xlink:label="iascf-edap_ShareJointVentureChangesAccountingPoliciesPriorPeriods" xlink:title="iascf-edap_ShareJointVentureChangesAccountingPoliciesPriorPeriods" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareExtraordinaryProfitLoss" xlink:label="iascf-edap_ShareExtraordinaryProfitLoss" xlink:title="iascf-edap_ShareExtraordinaryProfitLoss" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareEquityAccountedChangesAccountingPolicies" xlink:label="iascf-edap_ShareEquityAccountedChangesAccountingPolicies" xlink:title="iascf-edap_ShareEquityAccountedChangesAccountingPolicies" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareContingentLiabilitiesJointVenturesThemselves" xlink:label="iascf-edap_ShareContingentLiabilitiesJointVenturesThemselves" xlink:title="iascf-edap_ShareContingentLiabilitiesJointVenturesThemselves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareContingentLiabilitiesIncurredJointlyOtherVenturers" xlink:label="iascf-edap_ShareContingentLiabilitiesIncurredJointlyOtherVenturers" xlink:title="iascf-edap_ShareContingentLiabilitiesIncurredJointlyOtherVenturers" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareCapitalCommitmentsSubsidiaries" xlink:label="iascf-edap_ShareCapitalCommitmentsSubsidiaries" xlink:title="iascf-edap_ShareCapitalCommitmentsSubsidiaries" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareCapitalCommitmentsJointVenturesThemselves" xlink:label="iascf-edap_ShareCapitalCommitmentsJointVenturesThemselves" xlink:title="iascf-edap_ShareCapitalCommitmentsJointVenturesThemselves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareCapitalCommitmentsJointVentures" xlink:label="iascf-edap_ShareCapitalCommitmentsJointVentures" xlink:title="iascf-edap_ShareCapitalCommitmentsJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareCapitalCommitmentsIncurredJointlyOtherVenturers" xlink:label="iascf-edap_ShareCapitalCommitmentsIncurredJointlyOtherVenturers" xlink:title="iascf-edap_ShareCapitalCommitmentsIncurredJointlyOtherVenturers" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareCapitalCommitmentsAssociates" xlink:label="iascf-edap_ShareCapitalCommitmentsAssociates" xlink:title="iascf-edap_ShareCapitalCommitmentsAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareAssociatesChangesAccountingPoliciesPriorPeriods" xlink:label="iascf-edap_ShareAssociatesChangesAccountingPoliciesPriorPeriods" xlink:title="iascf-edap_ShareAssociatesChangesAccountingPoliciesPriorPeriods" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareEquityAccountedChangesAccountingPoliciesPriorPeriodsTotal" xlink:label="iascf-edap_ShareEquityAccountedChangesAccountingPoliciesPriorPeriodsTotal" xlink:title="iascf-edap_ShareEquityAccountedChangesAccountingPoliciesPriorPeriodsTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SegmentResultCopy" xlink:label="iascf-edap_SegmentResultCopy" xlink:title="iascf-edap_SegmentResultCopy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SegmentReportingPolicy" xlink:label="iascf-edap_SegmentReportingPolicy" xlink:title="iascf-edap_SegmentReportingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SegmentDiscontinuingOperation" xlink:label="iascf-edap_SegmentDiscontinuingOperation" xlink:title="iascf-edap_SegmentDiscontinuingOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_Securitization" xlink:label="iascf-edap_Securitization" xlink:title="iascf-edap_Securitization" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SecondaryBusinessSegmentTypeBusinessOrGeographic" xlink:label="iascf-edap_SecondaryBusinessSegmentTypeBusinessOrGeographic" xlink:title="iascf-edap_SecondaryBusinessSegmentTypeBusinessOrGeographic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SalesToExternalCustomersForSegment" xlink:label="iascf-edap_SalesToExternalCustomersForSegment" xlink:title="iascf-edap_SalesToExternalCustomersForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SalesFromTransactionsWithOtherSegmentsForSegment" xlink:label="iascf-edap_SalesFromTransactionsWithOtherSegmentsForSegment" xlink:title="iascf-edap_SalesFromTransactionsWithOtherSegmentsForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TotalRevenueForSegment" xlink:label="iascf-edap_TotalRevenueForSegment" xlink:title="iascf-edap_TotalRevenueForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SalesEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" xlink:label="iascf-edap_SalesEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" xlink:title="iascf-edap_SalesEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RightsPreferencesRestrictionsOrdinarySharesClass" xlink:label="iascf-edap_RightsPreferencesRestrictionsOrdinarySharesClass" xlink:title="iascf-edap_RightsPreferencesRestrictionsOrdinarySharesClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RightsIssuesPolicy" xlink:label="iascf-edap_RightsIssuesPolicy" xlink:title="iascf-edap_RightsIssuesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReversalImpairmentLossInIncomeStatementForSegment" xlink:label="iascf-edap_ReversalImpairmentLossInIncomeStatementForSegment" xlink:title="iascf-edap_ReversalImpairmentLossInIncomeStatementForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReversalImpairmentLossInEquityForSegment" xlink:label="iascf-edap_ReversalImpairmentLossInEquityForSegment" xlink:title="iascf-edap_ReversalImpairmentLossInEquityForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReversalImpairment" xlink:label="iascf-edap_ReversalImpairment" xlink:title="iascf-edap_ReversalImpairment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevenueRecognitionPolicySaleServices" xlink:label="iascf-edap_RevenueRecognitionPolicySaleServices" xlink:title="iascf-edap_RevenueRecognitionPolicySaleServices" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevenueRecognitionPolicySaleGoods" xlink:label="iascf-edap_RevenueRecognitionPolicySaleGoods" xlink:title="iascf-edap_RevenueRecognitionPolicySaleGoods" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevenueRecognitionPolicyRoyalties" xlink:label="iascf-edap_RevenueRecognitionPolicyRoyalties" xlink:title="iascf-edap_RevenueRecognitionPolicyRoyalties" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevenueRecognitionPolicyInterestIncome" xlink:label="iascf-edap_RevenueRecognitionPolicyInterestIncome" xlink:title="iascf-edap_RevenueRecognitionPolicyInterestIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevenueRecognitionPolicyDividends" xlink:label="iascf-edap_RevenueRecognitionPolicyDividends" xlink:title="iascf-edap_RevenueRecognitionPolicyDividends" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevenueOrdinaryActivitiesDiscontinuingOperations" xlink:label="iascf-edap_RevenueOrdinaryActivitiesDiscontinuingOperations" xlink:title="iascf-edap_RevenueOrdinaryActivitiesDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevaluationIntangibleAssetsRestrictionsDistributionRevaluationSurplus" xlink:label="iascf-edap_RevaluationIntangibleAssetsRestrictionsDistributionRevaluationSurplus" xlink:title="iascf-edap_RevaluationIntangibleAssetsRestrictionsDistributionRevaluationSurplus" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevaluationBasis" xlink:label="iascf-edap_RevaluationBasis" xlink:title="iascf-edap_RevaluationBasis" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RetirementsDisposals" xlink:label="iascf-edap_RetirementsDisposals" xlink:title="iascf-edap_RetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RetentionsHeldConstructionContracts" xlink:label="iascf-edap_RetentionsHeldConstructionContracts" xlink:title="iascf-edap_RetentionsHeldConstructionContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RetainedProfitsAccumulatedLossesDisclosures" xlink:label="iascf-edap_RetainedProfitsAccumulatedLossesDisclosures" xlink:title="iascf-edap_RetainedProfitsAccumulatedLossesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RetainedEarningsBenchmarkTreatment" xlink:label="iascf-edap_RetainedEarningsBenchmarkTreatment" xlink:title="iascf-edap_RetainedEarningsBenchmarkTreatment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionChangesUnusedAmountsReversed" xlink:label="iascf-edap_RestructuringProvisionChangesUnusedAmountsReversed" xlink:title="iascf-edap_RestructuringProvisionChangesUnusedAmountsReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionChangesOtherMovements" xlink:label="iascf-edap_RestructuringProvisionChangesOtherMovements" xlink:title="iascf-edap_RestructuringProvisionChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:label="iascf-edap_RestructuringProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:title="iascf-edap_RestructuringProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionChangesMovementsDueEffectDiscounting" xlink:label="iascf-edap_RestructuringProvisionChangesMovementsDueEffectDiscounting" xlink:title="iascf-edap_RestructuringProvisionChangesMovementsDueEffectDiscounting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionChangesAmountsUsed" xlink:label="iascf-edap_RestructuringProvisionChangesAmountsUsed" xlink:title="iascf-edap_RestructuringProvisionChangesAmountsUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionChangesAdditionsIncreasesExistingProvisions" xlink:label="iascf-edap_RestructuringProvisionChangesAdditionsIncreasesExistingProvisions" xlink:title="iascf-edap_RestructuringProvisionChangesAdditionsIncreasesExistingProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionChanges" xlink:label="iascf-edap_RestructuringProvisionChanges" xlink:title="iascf-edap_RestructuringProvisionChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionBeginningBalance" xlink:label="iascf-edap_RestructuringProvisionBeginningBalance" xlink:title="iascf-edap_RestructuringProvisionBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringProvisionEndingBalance" xlink:label="iascf-edap_RestructuringProvisionEndingBalance" xlink:title="iascf-edap_RestructuringProvisionEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringChargesPolicy" xlink:label="iascf-edap_RestructuringChargesPolicy" xlink:title="iascf-edap_RestructuringChargesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestructuringChargesForSegment" xlink:label="iascf-edap_RestructuringChargesForSegment" xlink:title="iascf-edap_RestructuringChargesForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestrictionsRemittanceIncomeDisposalProceeds" xlink:label="iascf-edap_RestrictionsRemittanceIncomeDisposalProceeds" xlink:title="iascf-edap_RestrictionsRemittanceIncomeDisposalProceeds" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestrictionsRealisability" xlink:label="iascf-edap_RestrictionsRealisability" xlink:title="iascf-edap_RestrictionsRealisability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestrictionsImposedLeaseArrangements" xlink:label="iascf-edap_RestrictionsImposedLeaseArrangements" xlink:title="iascf-edap_RestrictionsImposedLeaseArrangements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RestrictionsDistributionRevaluationSurplus" xlink:label="iascf-edap_RestrictionsDistributionRevaluationSurplus" xlink:title="iascf-edap_RestrictionsDistributionRevaluationSurplus" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ResearchDevelopmentRecognisedExpense" xlink:label="iascf-edap_ResearchDevelopmentRecognisedExpense" xlink:title="iascf-edap_ResearchDevelopmentRecognisedExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ResearchDevelopmentCostsPolicy" xlink:label="iascf-edap_ResearchDevelopmentCostsPolicy" xlink:title="iascf-edap_ResearchDevelopmentCostsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ResearchDevelopment" xlink:label="iascf-edap_ResearchDevelopment" xlink:title="iascf-edap_ResearchDevelopment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RepricingDatePreferenceShares" xlink:label="iascf-edap_RepricingDatePreferenceShares" xlink:title="iascf-edap_RepricingDatePreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReportingCurrency" xlink:label="iascf-edap_ReportingCurrency" xlink:title="iascf-edap_ReportingCurrency" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReportablePrimarySegmentCashGeneratingUnit" xlink:label="iascf-edap_ReportablePrimarySegmentCashGeneratingUnit" xlink:title="iascf-edap_ReportablePrimarySegmentCashGeneratingUnit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReportablePrimarySegmentAssetBelongs" xlink:label="iascf-edap_ReportablePrimarySegmentAssetBelongs" xlink:title="iascf-edap_ReportablePrimarySegmentAssetBelongs" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RepaymentAmountsTiming" xlink:label="iascf-edap_RepaymentAmountsTiming" xlink:title="iascf-edap_RepaymentAmountsTiming" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RentalIncomeInvestmentProperty" xlink:label="iascf-edap_RentalIncomeInvestmentProperty" xlink:title="iascf-edap_RentalIncomeInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RenderingReceivingServices" xlink:label="iascf-edap_RenderingReceivingServices" xlink:title="iascf-edap_RenderingReceivingServices" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RemainingAmortisationSignificantIntangibleAsset" xlink:label="iascf-edap_RemainingAmortisationSignificantIntangibleAsset" xlink:title="iascf-edap_RemainingAmortisationSignificantIntangibleAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyTransactionsEquityCompensationPlans" xlink:label="iascf-edap_RelatedPartyTransactionsEquityCompensationPlans" xlink:title="iascf-edap_RelatedPartyTransactionsEquityCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyTransactionOutstandingAmount" xlink:label="iascf-edap_RelatedPartyTransactionOutstandingAmount" xlink:title="iascf-edap_RelatedPartyTransactionOutstandingAmount" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyTransactionAmount" xlink:label="iascf-edap_RelatedPartyTransactionAmount" xlink:title="iascf-edap_RelatedPartyTransactionAmount" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyReceivablesGrossNonCurrent" xlink:label="iascf-edap_RelatedPartyReceivablesGrossNonCurrent" xlink:title="iascf-edap_RelatedPartyReceivablesGrossNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyReceivablesGrossCurrent" xlink:label="iascf-edap_RelatedPartyReceivablesGrossCurrent" xlink:title="iascf-edap_RelatedPartyReceivablesGrossCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyReceivablesAllowanceBadDoubtfulDebtsNonCurrent" xlink:label="iascf-edap_RelatedPartyReceivablesAllowanceBadDoubtfulDebtsNonCurrent" xlink:title="iascf-edap_RelatedPartyReceivablesAllowanceBadDoubtfulDebtsNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyReceivablesNonCurrent" xlink:label="iascf-edap_RelatedPartyReceivablesNonCurrent" xlink:title="iascf-edap_RelatedPartyReceivablesNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyReceivablesAllowanceBadDoubtfulDebtsCurrent" xlink:label="iascf-edap_RelatedPartyReceivablesAllowanceBadDoubtfulDebtsCurrent" xlink:title="iascf-edap_RelatedPartyReceivablesAllowanceBadDoubtfulDebtsCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyReceivablesCurrent" xlink:label="iascf-edap_RelatedPartyReceivablesCurrent" xlink:title="iascf-edap_RelatedPartyReceivablesCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartiesTransactionsWithRelatedParty" xlink:label="iascf-edap_RelatedPartiesTransactionsWithRelatedParty" xlink:title="iascf-edap_RelatedPartiesTransactionsWithRelatedParty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReconciliationTaxExpenseUsingStatutoryRateTaxExpenseUsingEffectiveRate" xlink:label="iascf-edap_ReconciliationTaxExpenseUsingStatutoryRateTaxExpenseUsingEffectiveRate" xlink:title="iascf-edap_ReconciliationTaxExpenseUsingStatutoryRateTaxExpenseUsingEffectiveRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognitionMeasurementBasisIntangibleAssetsPatentsTrademarksOtherRights" xlink:label="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsPatentsTrademarksOtherRights" xlink:title="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsPatentsTrademarksOtherRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognitionMeasurementBasisIntangibleAssetsOtherIntangibleAssets" xlink:label="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsOtherIntangibleAssets" xlink:title="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsOtherIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognitionMeasurementBasisIntangibleAssetsNegativeGoodwill" xlink:label="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsNegativeGoodwill" xlink:title="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsNegativeGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognitionMeasurementBasisIntangibleAssetsInternallyGeneratedIntangibleAssetsResearchDevelopment" xlink:label="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsInternallyGeneratedIntangibleAssetsResearchDevelopment" xlink:title="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsInternallyGeneratedIntangibleAssetsResearchDevelopment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognitionMeasurementBasisIntangibleAssetsGoodwill" xlink:label="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsGoodwill" xlink:title="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognitionMeasurementBasisIntangibleAssetsComputerSoftware" xlink:label="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsComputerSoftware" xlink:title="iascf-edap_RecognitionMeasurementBasisIntangibleAssetsComputerSoftware" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognitionMeasurementBasisIntangibleAssets" xlink:label="iascf-edap_RecognitionMeasurementBasisIntangibleAssets" xlink:title="iascf-edap_RecognitionMeasurementBasisIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentChangePresentValue" xlink:label="iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentChangePresentValue" xlink:title="iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentChangePresentValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentChangeEstimate" xlink:label="iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentChangeEstimate" xlink:title="iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentChangeEstimate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentBeginningBalance" xlink:label="iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentBeginningBalance" xlink:title="iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrent" xlink:label="iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrent" xlink:title="iascf-edap_RecognisedLiabilityTerminationBenefitsNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognisedLiabilityTerminationBenefitsCurrent" xlink:label="iascf-edap_RecognisedLiabilityTerminationBenefitsCurrent" xlink:title="iascf-edap_RecognisedLiabilityTerminationBenefitsCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognisedLiabilityTerminationBenefitsTotal" xlink:label="iascf-edap_RecognisedLiabilityTerminationBenefitsTotal" xlink:title="iascf-edap_RecognisedLiabilityTerminationBenefitsTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReclassificationsFinancialAssets" xlink:label="iascf-edap_ReclassificationsFinancialAssets" xlink:title="iascf-edap_ReclassificationsFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonWhyFairValuesAssetsLiabilitiesPurchaseConsiderationOnlyDeterminedProvisionalBasisEndPeriod" xlink:label="iascf-edap_ReasonWhyFairValuesAssetsLiabilitiesPurchaseConsiderationOnlyDeterminedProvisionalBasisEndPeriod" xlink:title="iascf-edap_ReasonWhyFairValuesAssetsLiabilitiesPurchaseConsiderationOnlyDeterminedProvisionalBasisEndPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonUsingDifferentMeasurementCurrencyCurrencyCountryEntityDomiciled" xlink:label="iascf-edap_ReasonUsingDifferentMeasurementCurrencyCurrencyCountryEntityDomiciled" xlink:title="iascf-edap_ReasonUsingDifferentMeasurementCurrencyCurrencyCountryEntityDomiciled" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsWhySufficientInformationNotAvailableAccountDefinedBenefitPlan" xlink:label="iascf-edap_ReasonsWhySufficientInformationNotAvailableAccountDefinedBenefitPlan" xlink:title="iascf-edap_ReasonsWhySufficientInformationNotAvailableAccountDefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsWhyGoodwillNotAmortisedStraightLineBasis" xlink:label="iascf-edap_ReasonsWhyGoodwillNotAmortisedStraightLineBasis" xlink:title="iascf-edap_ReasonsWhyGoodwillNotAmortisedStraightLineBasis" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsWhyFairValuesPurchaseConsiderationDeterminedProvisionalBasis" xlink:label="iascf-edap_ReasonsWhyFairValuesPurchaseConsiderationDeterminedProvisionalBasis" xlink:title="iascf-edap_ReasonsWhyFairValuesPurchaseConsiderationDeterminedProvisionalBasis" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsWhyFairValueCannotReliablyMeasured" xlink:label="iascf-edap_ReasonsWhyFairValueCannotReliablyMeasured" xlink:title="iascf-edap_ReasonsWhyFairValueCannotReliablyMeasured" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsWhyConsolidatedFinancialStatementsNotBeenProduced" xlink:label="iascf-edap_ReasonsWhyConsolidatedFinancialStatementsNotBeenProduced" xlink:title="iascf-edap_ReasonsWhyConsolidatedFinancialStatementsNotBeenProduced" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsWhyAmortisationIntangibleAssetGreater20YearsIncludingSignificantFactors" xlink:label="iascf-edap_ReasonsWhyAmortisationIntangibleAssetGreater20YearsIncludingSignificantFactors" xlink:title="iascf-edap_ReasonsWhyAmortisationIntangibleAssetGreater20YearsIncludingSignificantFactors" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsNotReducingCarryingAmountFinancialAssetsCarriedAmountsExcessFairValue" xlink:label="iascf-edap_ReasonsNotReducingCarryingAmountFinancialAssetsCarriedAmountsExcessFairValue" xlink:title="iascf-edap_ReasonsNotReducingCarryingAmountFinancialAssetsCarriedAmountsExcessFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsNotReducingCarryingAmountFinancialAssetGroupAssets" xlink:label="iascf-edap_ReasonsNotReducingCarryingAmountFinancialAssetGroupAssets" xlink:title="iascf-edap_ReasonsNotReducingCarryingAmountFinancialAssetGroupAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsChangingCompilationMethod" xlink:label="iascf-edap_ReasonsChangingCompilationMethod" xlink:title="iascf-edap_ReasonsChangingCompilationMethod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonsAmortisationGoodwillExceedingTwentyYears" xlink:label="iascf-edap_ReasonsAmortisationGoodwillExceedingTwentyYears" xlink:title="iascf-edap_ReasonsAmortisationGoodwillExceedingTwentyYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonReclassificationsFairValueAmortisedCost" xlink:label="iascf-edap_ReasonReclassificationsFairValueAmortisedCost" xlink:title="iascf-edap_ReasonReclassificationsFairValueAmortisedCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonNotRecognisingAggregateTemporaryDifferencesDeferredTaxLiabilitiesRelatedBranchesSubsidiariesAssociatesJointVentures" xlink:label="iascf-edap_ReasonNotRecognisingAggregateTemporaryDifferencesDeferredTaxLiabilitiesRelatedBranchesSubsidiariesAssociatesJointVentures" xlink:title="iascf-edap_ReasonNotRecognisingAggregateTemporaryDifferencesDeferredTaxLiabilitiesRelatedBranchesSubsidiariesAssociatesJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonNotReclassifyingNatureChangesBeen" xlink:label="iascf-edap_ReasonNotReclassifyingNatureChangesBeen" xlink:title="iascf-edap_ReasonNotReclassifyingNatureChangesBeen" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReclassificationFinancialStatementItems" xlink:label="iascf-edap_ReclassificationFinancialStatementItems" xlink:title="iascf-edap_ReclassificationFinancialStatementItems" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonNotGoingConcern" xlink:label="iascf-edap_ReasonNotGoingConcern" xlink:title="iascf-edap_ReasonNotGoingConcern" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonNonStraightLineBasisMoreAppropriate" xlink:label="iascf-edap_ReasonNonStraightLineBasisMoreAppropriate" xlink:title="iascf-edap_ReasonNonStraightLineBasisMoreAppropriate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonNonDisclosureallInformation" xlink:label="iascf-edap_ReasonNonDisclosureallInformation" xlink:title="iascf-edap_ReasonNonDisclosureallInformation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonNonDisclosure" xlink:label="iascf-edap_ReasonNonDisclosure" xlink:title="iascf-edap_ReasonNonDisclosure" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonFinancialLiabilityCurrentBalanceSheetDateBeingCarriedNonCurrent" xlink:label="iascf-edap_ReasonFinancialLiabilityCurrentBalanceSheetDateBeingCarriedNonCurrent" xlink:title="iascf-edap_ReasonFinancialLiabilityCurrentBalanceSheetDateBeingCarriedNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonChangesAccountingPoliciesAdoptedSegmentReporting" xlink:label="iascf-edap_ReasonChangesAccountingPoliciesAdoptedSegmentReporting" xlink:title="iascf-edap_ReasonChangesAccountingPoliciesAdoptedSegmentReporting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonChangeReportingPeriod" xlink:label="iascf-edap_ReasonChangeReportingPeriod" xlink:title="iascf-edap_ReasonChangeReportingPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonChangeMeasurementReportingCurrency" xlink:label="iascf-edap_ReasonChangeMeasurementReportingCurrency" xlink:title="iascf-edap_ReasonChangeMeasurementReportingCurrency" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonChangeClassificationSignificantForeignOperation" xlink:label="iascf-edap_ReasonChangeClassificationSignificantForeignOperation" xlink:title="iascf-edap_ReasonChangeClassificationSignificantForeignOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonChangeClassification" xlink:label="iascf-edap_ReasonChangeClassification" xlink:title="iascf-edap_ReasonChangeClassification" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonChangeAccountingPolicy" xlink:label="iascf-edap_ReasonChangeAccountingPolicy" xlink:title="iascf-edap_ReasonChangeAccountingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReasonCarryingValueNotFairValue" xlink:label="iascf-edap_ReasonCarryingValueNotFairValue" xlink:title="iascf-edap_ReasonCarryingValueNotFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RawMaterialsNetRealisableValue" xlink:label="iascf-edap_RawMaterialsNetRealisableValue" xlink:title="iascf-edap_RawMaterialsNetRealisableValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RawMaterialsCost" xlink:label="iascf-edap_RawMaterialsCost" xlink:title="iascf-edap_RawMaterialsCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RateTypeFixedFloating" xlink:label="iascf-edap_RateTypeFixedFloating" xlink:title="iascf-edap_RateTypeFixedFloating" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RangeFairValuesNonTradedFinancialInstruments" xlink:label="iascf-edap_RangeFairValuesNonTradedFinancialInstruments" xlink:title="iascf-edap_RangeFairValuesNonTradedFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RangeEstimatesWithinFairValueLikelyLie" xlink:label="iascf-edap_RangeEstimatesWithinFairValueLikelyLie" xlink:title="iascf-edap_RangeEstimatesWithinFairValueLikelyLie" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RangeEstimatesWithinFairValueHighlyLikelyLie" xlink:label="iascf-edap_RangeEstimatesWithinFairValueHighlyLikelyLie" xlink:title="iascf-edap_RangeEstimatesWithinFairValueHighlyLikelyLie" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RangeEstimatedFairValues" xlink:label="iascf-edap_RangeEstimatedFairValues" xlink:title="iascf-edap_RangeEstimatedFairValues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_QuantitativeInformationKeyAssumptionsUsedCalculatingFairValuesNewRetainedInterests" xlink:label="iascf-edap_QuantitativeInformationKeyAssumptionsUsedCalculatingFairValuesNewRetainedInterests" xlink:title="iascf-edap_QuantitativeInformationKeyAssumptionsUsedCalculatingFairValuesNewRetainedInterests" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PutCallOptionsPolicy" xlink:label="iascf-edap_PutCallOptionsPolicy" xlink:title="iascf-edap_PutCallOptionsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PurchasesSalesPropertyOtherAssets" xlink:label="iascf-edap_PurchasesSalesPropertyOtherAssets" xlink:title="iascf-edap_PurchasesSalesPropertyOtherAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PurchasesSalesGoods" xlink:label="iascf-edap_PurchasesSalesGoods" xlink:title="iascf-edap_PurchasesSalesGoods" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalChangesUnusedAmountsReversed" xlink:label="iascf-edap_ProvisionsTotalChangesUnusedAmountsReversed" xlink:title="iascf-edap_ProvisionsTotalChangesUnusedAmountsReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalChangesOtherMovements" xlink:label="iascf-edap_ProvisionsTotalChangesOtherMovements" xlink:title="iascf-edap_ProvisionsTotalChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:label="iascf-edap_ProvisionsTotalChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:title="iascf-edap_ProvisionsTotalChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalChangesMovementsDueEffectDiscounting" xlink:label="iascf-edap_ProvisionsTotalChangesMovementsDueEffectDiscounting" xlink:title="iascf-edap_ProvisionsTotalChangesMovementsDueEffectDiscounting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalChangesAmountsUsed" xlink:label="iascf-edap_ProvisionsTotalChangesAmountsUsed" xlink:title="iascf-edap_ProvisionsTotalChangesAmountsUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalChangesAdditionsIncreasesExistingProvisions" xlink:label="iascf-edap_ProvisionsTotalChangesAdditionsIncreasesExistingProvisions" xlink:title="iascf-edap_ProvisionsTotalChangesAdditionsIncreasesExistingProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalChanges" xlink:label="iascf-edap_ProvisionsTotalChanges" xlink:title="iascf-edap_ProvisionsTotalChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalBeginningBalance" xlink:label="iascf-edap_ProvisionsTotalBeginningBalance" xlink:title="iascf-edap_ProvisionsTotalBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalEndingBalanceProvisionsTotalEndingBalance" xlink:label="iascf-edap_ProvisionsTotalEndingBalanceProvisionsTotalEndingBalance" xlink:title="iascf-edap_ProvisionsTotalEndingBalanceProvisionsTotalEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsPolicy" xlink:label="iascf-edap_ProvisionsPolicy" xlink:title="iascf-edap_ProvisionsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsGuaranteesCollaterals" xlink:label="iascf-edap_ProvisionsGuaranteesCollaterals" xlink:title="iascf-edap_ProvisionsGuaranteesCollaterals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProportionTotalTransactionsRelatedParty" xlink:label="iascf-edap_ProportionTotalTransactionsRelatedParty" xlink:title="iascf-edap_ProportionTotalTransactionsRelatedParty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_VolumeTransaction" xlink:label="iascf-edap_VolumeTransaction" xlink:title="iascf-edap_VolumeTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProportionTotalBalanceOutstandingRelatedParty" xlink:label="iascf-edap_ProportionTotalBalanceOutstandingRelatedParty" xlink:title="iascf-edap_ProportionTotalBalanceOutstandingRelatedParty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_VolumeOutstanding" xlink:label="iascf-edap_VolumeOutstanding" xlink:title="iascf-edap_VolumeOutstanding" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProportionItemsDifferentAccountingPoliciesApplied" xlink:label="iascf-edap_ProportionItemsDifferentAccountingPoliciesApplied" xlink:title="iascf-edap_ProportionItemsDifferentAccountingPoliciesApplied" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentPledgedSecurity" xlink:label="iascf-edap_PropertyPlantEquipmentPledgedSecurity" xlink:title="iascf-edap_PropertyPlantEquipmentPledgedSecurity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationIncreasesRecognisedIncome" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationIncreasesRecognisedIncome" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationIncreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationIncreases" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationIncreases" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationDecreasesRecognisedIncome" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationDecreasesRecognisedIncome" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationDecreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationDecreases" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationDecreases" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesOtherMovements" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesOtherMovements" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesImpairmentReversalsRecognisedEquity" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesImpairmentReversalsRecognisedEquity" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesImpairmentReversalsRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesImpairmentLossesRecognisedEquity" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesImpairmentLossesRecognisedEquity" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesImpairmentLossesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesForeignExchangeMovements" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesForeignExchangeMovements" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesDisposals" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesDisposals" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesAdditions" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesAdditions" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalChanges" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalChanges" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalBeginningBalance" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalBeginningBalance" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGrossTotalEndingBalance" xlink:label="iascf-edap_PropertyPlantEquipmentGrossTotalEndingBalance" xlink:title="iascf-edap_PropertyPlantEquipmentGrossTotalEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAcquiredUnderFinanceLease" xlink:label="iascf-edap_PropertyPlantEquipmentAcquiredUnderFinanceLease" xlink:title="iascf-edap_PropertyPlantEquipmentAcquiredUnderFinanceLease" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentUnderFinanceLeases" xlink:label="iascf-edap_PropertyPlantEquipmentUnderFinanceLeases" xlink:title="iascf-edap_PropertyPlantEquipmentUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationTotalBeginningBalance" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationTotalBeginningBalance" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationTotalBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesOtherMovements" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesOtherMovements" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesForeignExchangeMovements" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesForeignExchangeMovements" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDisposalsthroughBusinessDivestiture" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDisposalsthroughBusinessDivestiture" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDisposalsthroughBusinessDivestiture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDisposals" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDisposals" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDepreciationExpense" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDepreciationExpense" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChangesDepreciationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChanges" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChanges" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalEndingBalance" xlink:label="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalEndingBalance" xlink:title="iascf-edap_PropertyPlantEquipmentAccumulatedDepreciationImpairmentTotalEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProgressBillings" xlink:label="iascf-edap_ProgressBillings" xlink:title="iascf-edap_ProgressBillings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternativeProFormaAmountsPriorThosePeriodsPresentedAllowedAlternative" xlink:label="iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternativeProFormaAmountsPriorThosePeriodsPresentedAllowedAlternative" xlink:title="iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternativeProFormaAmountsPriorThosePeriodsPresentedAllowedAlternative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternativeProFormaAmountsPresentedPeriodsAllowedAlternative" xlink:label="iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternativeProFormaAmountsPresentedPeriodsAllowedAlternative" xlink:title="iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternativeProFormaAmountsPresentedPeriodsAllowedAlternative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternative" xlink:label="iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternative" xlink:title="iascf-edap_ProFormaDisclosuresFundamentalErrorAllowedAlternative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProFormaAmountsPriorThosePeriodsPresentedAllowedAlternative" xlink:label="iascf-edap_ProFormaAmountsPriorThosePeriodsPresentedAllowedAlternative" xlink:title="iascf-edap_ProFormaAmountsPriorThosePeriodsPresentedAllowedAlternative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProFormaAmountsPresentedPeriodsAllowedAlternative" xlink:label="iascf-edap_ProFormaAmountsPresentedPeriodsAllowedAlternative" xlink:title="iascf-edap_ProFormaAmountsPresentedPeriodsAllowedAlternative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProFormaDisclosuresChangesAccountingPolicyAllowedAlternative" xlink:label="iascf-edap_ProFormaDisclosuresChangesAccountingPolicyAllowedAlternative" xlink:title="iascf-edap_ProFormaDisclosuresChangesAccountingPolicyAllowedAlternative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProfitLossOrdinaryActivitiesDiscontinuingOperations" xlink:label="iascf-edap_ProfitLossOrdinaryActivitiesDiscontinuingOperations" xlink:title="iascf-edap_ProfitLossOrdinaryActivitiesDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProfitLossOperationsDisclosures" xlink:label="iascf-edap_ProfitLossOperationsDisclosures" xlink:title="iascf-edap_ProfitLossOperationsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProductsandServicesSuppliedBusinessSegment" xlink:label="iascf-edap_ProductsandServicesSuppliedBusinessSegment" xlink:title="iascf-edap_ProductsandServicesSuppliedBusinessSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProductionSuppliesNetRealisableValue" xlink:label="iascf-edap_ProductionSuppliesNetRealisableValue" xlink:title="iascf-edap_ProductionSuppliesNetRealisableValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProductionSuppliesCost" xlink:label="iascf-edap_ProductionSuppliesCost" xlink:title="iascf-edap_ProductionSuppliesCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PriorPeriodItemsProfitLossAssociates" xlink:label="iascf-edap_PriorPeriodItemsProfitLossAssociates" xlink:title="iascf-edap_PriorPeriodItemsProfitLossAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrincipalFeaturesFinancialLiability" xlink:label="iascf-edap_PrincipalFeaturesFinancialLiability" xlink:title="iascf-edap_PrincipalFeaturesFinancialLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlanExpectedReturnPlanAssets" xlink:label="iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlanExpectedReturnPlanAssets" xlink:title="iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlanExpectedReturnPlanAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrincipalActivitiesSignificantJointVenture" xlink:label="iascf-edap_PrincipalActivitiesSignificantJointVenture" xlink:title="iascf-edap_PrincipalActivitiesSignificantJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrincipalActivitiesSignificantAssociate" xlink:label="iascf-edap_PrincipalActivitiesSignificantAssociate" xlink:title="iascf-edap_PrincipalActivitiesSignificantAssociate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrimaryBusinessSegmentTypeBusinessOrGeographic" xlink:label="iascf-edap_PrimaryBusinessSegmentTypeBusinessOrGeographic" xlink:title="iascf-edap_PrimaryBusinessSegmentTypeBusinessOrGeographic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PricingPolicy" xlink:label="iascf-edap_PricingPolicy" xlink:title="iascf-edap_PricingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PresentValueWhollyPartiallyFundedDefinedBenefitPlanObligations" xlink:label="iascf-edap_PresentValueWhollyPartiallyFundedDefinedBenefitPlanObligations" xlink:title="iascf-edap_PresentValueWhollyPartiallyFundedDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PresentValueUnfundedDefinedBenefitPlanObligations" xlink:label="iascf-edap_PresentValueUnfundedDefinedBenefitPlanObligations" xlink:title="iascf-edap_PresentValueUnfundedDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PresentValueFinanceLeaseObligationsNotLaterOneYear" xlink:label="iascf-edap_PresentValueFinanceLeaseObligationsNotLaterOneYear" xlink:title="iascf-edap_PresentValueFinanceLeaseObligationsNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PresentValueFinanceLeaseObligationsLaterOneYearLessFiveYears" xlink:label="iascf-edap_PresentValueFinanceLeaseObligationsLaterOneYearLessFiveYears" xlink:title="iascf-edap_PresentValueFinanceLeaseObligationsLaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrepaymentsPolicy" xlink:label="iascf-edap_PrepaymentsPolicy" xlink:title="iascf-edap_PrepaymentsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrepaymentsDisclosures" xlink:label="iascf-edap_PrepaymentsDisclosures" xlink:title="iascf-edap_PrepaymentsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PreferenceSharesRedeemedConvertedReduced" xlink:label="iascf-edap_PreferenceSharesRedeemedConvertedReduced" xlink:title="iascf-edap_PreferenceSharesRedeemedConvertedReduced" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PreferenceSharesNumberIssuedFullyPaidBeginningBalance" xlink:label="iascf-edap_PreferenceSharesNumberIssuedFullyPaidBeginningBalance" xlink:title="iascf-edap_PreferenceSharesNumberIssuedFullyPaidBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PreferenceSharesNumberIssuedFullyPaidEndingBalance" xlink:label="iascf-edap_PreferenceSharesNumberIssuedFullyPaidEndingBalance" xlink:title="iascf-edap_PreferenceSharesNumberIssuedFullyPaidEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PreferenceSharesIssued" xlink:label="iascf-edap_PreferenceSharesIssued" xlink:title="iascf-edap_PreferenceSharesIssued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PreferenceDividendsDeclared" xlink:label="iascf-edap_PreferenceDividendsDeclared" xlink:title="iascf-edap_PreferenceDividendsDeclared" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PotentialIncomeTaxConsequencesrelatingDividendPaymentsnotPracticablyDeterminable" xlink:label="iascf-edap_PotentialIncomeTaxConsequencesrelatingDividendPaymentsnotPracticablyDeterminable" xlink:title="iascf-edap_PotentialIncomeTaxConsequencesrelatingDividendPaymentsnotPracticablyDeterminable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PostEmploymentBenefitPlansRelatedEntities" xlink:label="iascf-edap_PostEmploymentBenefitPlansRelatedEntities" xlink:title="iascf-edap_PostEmploymentBenefitPlansRelatedEntities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PossibilityReimbursement" xlink:label="iascf-edap_PossibilityReimbursement" xlink:title="iascf-edap_PossibilityReimbursement" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PortionTotalPurchaseConsiderationDischargedMeansCashCashEquivalents" xlink:label="iascf-edap_PortionTotalPurchaseConsiderationDischargedMeansCashCashEquivalents" xlink:title="iascf-edap_PortionTotalPurchaseConsiderationDischargedMeansCashCashEquivalents" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PortionTotalDisposalConsiderationReceivedMeansCashCashEquivalents" xlink:label="iascf-edap_PortionTotalDisposalConsiderationReceivedMeansCashCashEquivalents" xlink:title="iascf-edap_PortionTotalDisposalConsiderationReceivedMeansCashCashEquivalents" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PolicyEstimatingSiteRestorationCosts" xlink:label="iascf-edap_PolicyEstimatingSiteRestorationCosts" xlink:title="iascf-edap_PolicyEstimatingSiteRestorationCosts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentNetValuation" xlink:label="iascf-edap_PlantEquipmentNetValuation" xlink:title="iascf-edap_PlantEquipmentNetValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentNetCost" xlink:label="iascf-edap_PlantEquipmentNetCost" xlink:title="iascf-edap_PlantEquipmentNetCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryUnderFinanceLeases" xlink:label="iascf-edap_PlantEquipmentMachineryUnderFinanceLeases" xlink:title="iascf-edap_PlantEquipmentMachineryUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationIncreasesRecognisedIncome" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationIncreasesRecognisedIncome" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationIncreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationIncreases" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationIncreases" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationDecreasesRecognisedIncome" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationDecreasesRecognisedIncome" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationDecreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationDecreases" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationDecreases" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesOtherMovements" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesOtherMovements" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesImpairmentReversalsRecognisedEquity" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesImpairmentReversalsRecognisedEquity" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesImpairmentReversalsRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesImpairmentLossesRecognisedEquity" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesImpairmentLossesRecognisedEquity" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesImpairmentLossesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesDisposals" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesDisposals" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesAdditions" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesAdditions" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossChanges" xlink:label="iascf-edap_PlantEquipmentMachineryGrossChanges" xlink:title="iascf-edap_PlantEquipmentMachineryGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryGrossBeginningBalance" xlink:label="iascf-edap_PlantEquipmentMachineryGrossBeginningBalance" xlink:title="iascf-edap_PlantEquipmentMachineryGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantMachineryGross" xlink:label="iascf-edap_PlantMachineryGross" xlink:title="iascf-edap_PlantMachineryGross" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesOtherMovements" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesOtherMovements" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDisposalsthroughBusinessDivestiture" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDisposalsthroughBusinessDivestiture" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDisposalsthroughBusinessDivestiture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDisposals" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDisposals" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDepreciationExpense" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDepreciationExpense" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChangesDepreciationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChanges" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChanges" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentBeginningBalance" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentBeginningBalance" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentEndingBalance" xlink:label="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentEndingBalance" xlink:title="iascf-edap_PlantEquipmentMachineryAccumulatedDepreciationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PerpetualDebtInstruments" xlink:label="iascf-edap_PerpetualDebtInstruments" xlink:title="iascf-edap_PerpetualDebtInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PeriodsPriorThosePeriodsPresentedBenchmarkTreatment" xlink:label="iascf-edap_PeriodsPriorThosePeriodsPresentedBenchmarkTreatment" xlink:title="iascf-edap_PeriodsPriorThosePeriodsPresentedBenchmarkTreatment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PeriodsForecastedTransactionsExpectedOccur" xlink:label="iascf-edap_PeriodsForecastedTransactionsExpectedOccur" xlink:title="iascf-edap_PeriodsForecastedTransactionsExpectedOccur" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PercentageVotingSharesExchangedEffectUnitingInterests" xlink:label="iascf-edap_PercentageVotingSharesExchangedEffectUnitingInterests" xlink:title="iascf-edap_PercentageVotingSharesExchangedEffectUnitingInterests" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PercentageVotingSharesAcquired" xlink:label="iascf-edap_PercentageVotingSharesAcquired" xlink:title="iascf-edap_PercentageVotingSharesAcquired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PercentageVotingPowerSignificantSubsidiaryDifferentPercentageOwnership" xlink:label="iascf-edap_PercentageVotingPowerSignificantSubsidiaryDifferentPercentageOwnership" xlink:title="iascf-edap_PercentageVotingPowerSignificantSubsidiaryDifferentPercentageOwnership" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PercentageOwnershipInterestSignificantSubsidiary" xlink:label="iascf-edap_PercentageOwnershipInterestSignificantSubsidiary" xlink:title="iascf-edap_PercentageOwnershipInterestSignificantSubsidiary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PercentageOwnershipInterestSignificantJointVenture" xlink:label="iascf-edap_PercentageOwnershipInterestSignificantJointVenture" xlink:title="iascf-edap_PercentageOwnershipInterestSignificantJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PercentageOwnershipInterestSignificantAssociate" xlink:label="iascf-edap_PercentageOwnershipInterestSignificantAssociate" xlink:title="iascf-edap_PercentageOwnershipInterestSignificantAssociate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsGrossChangesRetirementsDisposals" xlink:label="iascf-edap_PatentsTrademarksOtherRightsGrossChangesRetirementsDisposals" xlink:title="iascf-edap_PatentsTrademarksOtherRightsGrossChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsGrossChangesOtherChanges" xlink:label="iascf-edap_PatentsTrademarksOtherRightsGrossChangesOtherChanges" xlink:title="iascf-edap_PatentsTrademarksOtherRightsGrossChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_PatentsTrademarksOtherRightsGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_PatentsTrademarksOtherRightsGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsGrossChangesAdditionsInternalDevelopment" xlink:label="iascf-edap_PatentsTrademarksOtherRightsGrossChangesAdditionsInternalDevelopment" xlink:title="iascf-edap_PatentsTrademarksOtherRightsGrossChangesAdditionsInternalDevelopment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_PatentsTrademarksOtherRightsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_PatentsTrademarksOtherRightsGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsGrossBeginningBalance" xlink:label="iascf-edap_PatentsTrademarksOtherRightsGrossBeginningBalance" xlink:title="iascf-edap_PatentsTrademarksOtherRightsGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsGrossEndingBalance" xlink:label="iascf-edap_PatentsTrademarksOtherRightsGrossEndingBalance" xlink:title="iascf-edap_PatentsTrademarksOtherRightsGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChangesAmortisationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChanges" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChanges" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentBeginningBalance" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentBeginningBalance" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentEndingBalance" xlink:label="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentEndingBalance" xlink:title="iascf-edap_PatentsTrademarksOtherRightsAccumulatedAmortisationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PastServiceCost" xlink:label="iascf-edap_PastServiceCost" xlink:title="iascf-edap_PastServiceCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ParValueClass" xlink:label="iascf-edap_ParValueClass" xlink:title="iascf-edap_ParValueClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OverFiveYears" xlink:label="iascf-edap_OverFiveYears" xlink:title="iascf-edap_OverFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PresentValueFinanceLeaseObligations" xlink:label="iascf-edap_PresentValueFinanceLeaseObligations" xlink:title="iascf-edap_PresentValueFinanceLeaseObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherTypeTransaction" xlink:label="iascf-edap_OtherTypeTransaction" xlink:title="iascf-edap_OtherTypeTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherSignificantTermsOperatingLeaseArrangements" xlink:label="iascf-edap_OtherSignificantTermsOperatingLeaseArrangements" xlink:title="iascf-edap_OtherSignificantTermsOperatingLeaseArrangements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherSignificantNonCashItemsOtherThanDepreciationForSegment" xlink:label="iascf-edap_OtherSignificantNonCashItemsOtherThanDepreciationForSegment" xlink:title="iascf-edap_OtherSignificantNonCashItemsOtherThanDepreciationForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherSignificantConcentrations" xlink:label="iascf-edap_OtherSignificantConcentrations" xlink:title="iascf-edap_OtherSignificantConcentrations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherSignificantAccountingPolicies" xlink:label="iascf-edap_OtherSignificantAccountingPolicies" xlink:title="iascf-edap_OtherSignificantAccountingPolicies" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherRisks" xlink:label="iascf-edap_OtherRisks" xlink:title="iascf-edap_OtherRisks" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherReceivablesPolicy" xlink:label="iascf-edap_OtherReceivablesPolicy" xlink:title="iascf-edap_OtherReceivablesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherReceivablesGrossNonCurrent" xlink:label="iascf-edap_OtherReceivablesGrossNonCurrent" xlink:title="iascf-edap_OtherReceivablesGrossNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherReceivablesGrossCurrent" xlink:label="iascf-edap_OtherReceivablesGrossCurrent" xlink:title="iascf-edap_OtherReceivablesGrossCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherReceivablesAllowanceBadDoubtfulDebtsNonCurrent" xlink:label="iascf-edap_OtherReceivablesAllowanceBadDoubtfulDebtsNonCurrent" xlink:title="iascf-edap_OtherReceivablesAllowanceBadDoubtfulDebtsNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherReceivablesNetNonCurrent" xlink:label="iascf-edap_OtherReceivablesNetNonCurrent" xlink:title="iascf-edap_OtherReceivablesNetNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherReceivablesAllowanceBadDoubtfulDebtsCurrent" xlink:label="iascf-edap_OtherReceivablesAllowanceBadDoubtfulDebtsCurrent" xlink:title="iascf-edap_OtherReceivablesAllowanceBadDoubtfulDebtsCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherReceivablesNetCurrent" xlink:label="iascf-edap_OtherReceivablesNetCurrent" xlink:title="iascf-edap_OtherReceivablesNetCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPurchaseConsiderationAcquireEntity" xlink:label="iascf-edap_OtherPurchaseConsiderationAcquireEntity" xlink:title="iascf-edap_OtherPurchaseConsiderationAcquireEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsChangesUnusedAmountsReversed" xlink:label="iascf-edap_OtherProvisionsChangesUnusedAmountsReversed" xlink:title="iascf-edap_OtherProvisionsChangesUnusedAmountsReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsChangesOtherMovements" xlink:label="iascf-edap_OtherProvisionsChangesOtherMovements" xlink:title="iascf-edap_OtherProvisionsChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:label="iascf-edap_OtherProvisionsChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:title="iascf-edap_OtherProvisionsChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsChangesMovementsDueEffectDiscounting" xlink:label="iascf-edap_OtherProvisionsChangesMovementsDueEffectDiscounting" xlink:title="iascf-edap_OtherProvisionsChangesMovementsDueEffectDiscounting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsChangesAmountsUsed" xlink:label="iascf-edap_OtherProvisionsChangesAmountsUsed" xlink:title="iascf-edap_OtherProvisionsChangesAmountsUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsChangesAdditionsIncreasesExistingProvisions" xlink:label="iascf-edap_OtherProvisionsChangesAdditionsIncreasesExistingProvisions" xlink:title="iascf-edap_OtherProvisionsChangesAdditionsIncreasesExistingProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsChanges" xlink:label="iascf-edap_OtherProvisionsChanges" xlink:title="iascf-edap_OtherProvisionsChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsBeginningBalance" xlink:label="iascf-edap_OtherProvisionsBeginningBalance" xlink:title="iascf-edap_OtherProvisionsBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherProvisionsEndingBalance" xlink:label="iascf-edap_OtherProvisionsEndingBalance" xlink:title="iascf-edap_OtherProvisionsEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentUnderFinanceLeases" xlink:label="iascf-edap_OtherPropertyPlantEquipmentUnderFinanceLeases" xlink:title="iascf-edap_OtherPropertyPlantEquipmentUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentNetValuation" xlink:label="iascf-edap_OtherPropertyPlantEquipmentNetValuation" xlink:title="iascf-edap_OtherPropertyPlantEquipmentNetValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentNetCost" xlink:label="iascf-edap_OtherPropertyPlantEquipmentNetCost" xlink:title="iascf-edap_OtherPropertyPlantEquipmentNetCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationIncreasesRecognisedIncome" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationIncreasesRecognisedIncome" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationIncreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationIncreases" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationIncreases" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationDecreasesRecognisedIncome" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationDecreasesRecognisedIncome" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationDecreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationDecreases" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationDecreases" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesOtherMovements" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesOtherMovements" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesImpairmentReversalsRecognisedEquity" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesImpairmentReversalsRecognisedEquity" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesImpairmentReversalsRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesImpairmentLossesRecognisedEquity" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesImpairmentLossesRecognisedEquity" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesImpairmentLossesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesDisposals" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesDisposals" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesAdditions" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesAdditions" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossChanges" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossChanges" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentBeginningBalance" xlink:label="iascf-edap_OtherPropertyPlantEquipmentBeginningBalance" xlink:title="iascf-edap_OtherPropertyPlantEquipmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentGrossEndingBalance" xlink:label="iascf-edap_OtherPropertyPlantEquipmentGrossEndingBalance" xlink:title="iascf-edap_OtherPropertyPlantEquipmentGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationImpairmentBeginningBalance" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationImpairmentBeginningBalance" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesOtherMovements" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesOtherMovements" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesForeignExchangeMovements" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesForeignExchangeMovements" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDisposalsthroughBusinessDivestiture" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDisposalsthroughBusinessDivestiture" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDisposalsthroughBusinessDivestiture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDisposals" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDisposals" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDepreciationExpense" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDepreciationExpense" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChangesDepreciationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChanges" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChanges" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationEndingBalance" xlink:label="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationEndingBalance" xlink:title="iascf-edap_OtherPropertyPlantEquipmentAccumulatedDepreciationEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPotentiallyDilutiveShares" xlink:label="iascf-edap_OtherPotentiallyDilutiveShares" xlink:title="iascf-edap_OtherPotentiallyDilutiveShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherOperatingRevenuesEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" xlink:label="iascf-edap_OtherOperatingRevenuesEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" xlink:title="iascf-edap_OtherOperatingRevenuesEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherNotRecognisedTaxAssets" xlink:label="iascf-edap_OtherNotRecognisedTaxAssets" xlink:title="iascf-edap_OtherNotRecognisedTaxAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherMovementsSignificantAssociates" xlink:label="iascf-edap_OtherMovementsSignificantAssociates" xlink:title="iascf-edap_OtherMovementsSignificantAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherMovementsInvestmentProperty" xlink:label="iascf-edap_OtherMovementsInvestmentProperty" xlink:title="iascf-edap_OtherMovementsInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherMaterialActuarialAssumptions" xlink:label="iascf-edap_OtherMaterialActuarialAssumptions" xlink:title="iascf-edap_OtherMaterialActuarialAssumptions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherManagementCommentary" xlink:label="iascf-edap_OtherManagementCommentary" xlink:title="iascf-edap_OtherManagementCommentary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherLongTermEmploymentBenefitPolicies" xlink:label="iascf-edap_OtherLongTermEmploymentBenefitPolicies" xlink:title="iascf-edap_OtherLongTermEmploymentBenefitPolicies" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherLongTermEmployeeBenefitsKeyManagementPersonnel" xlink:label="iascf-edap_OtherLongTermEmployeeBenefitsKeyManagementPersonnel" xlink:title="iascf-edap_OtherLongTermEmployeeBenefitsKeyManagementPersonnel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherLongTermEmployeeBenefits" xlink:label="iascf-edap_OtherLongTermEmployeeBenefits" xlink:title="iascf-edap_OtherLongTermEmployeeBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherLiabilitiesPolicy" xlink:label="iascf-edap_OtherLiabilitiesPolicy" xlink:title="iascf-edap_OtherLiabilitiesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherLiabilitiesDisclosures" xlink:label="iascf-edap_OtherLiabilitiesDisclosures" xlink:title="iascf-edap_OtherLiabilitiesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChangesRevaluationIncreases" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChangesRevaluationIncreases" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChangesRevaluationDecreases" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChangesRevaluationDecreases" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChangesRetirementsDisposals" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChangesRetirementsDisposals" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChangesOtherChanges" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChangesOtherChanges" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChangesAdditionsInternalDevelopment" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChangesAdditionsInternalDevelopment" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChangesAdditionsInternalDevelopment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChangesAdditionsAcquisitions" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChangesAdditionsAcquisitions" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChangesAdditionsAcquisitions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossChanges" xlink:label="iascf-edap_OtherIntangibleAssetsGrossChanges" xlink:title="iascf-edap_OtherIntangibleAssetsGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossBeginningBalance" xlink:label="iascf-edap_OtherIntangibleAssetsGrossBeginningBalance" xlink:title="iascf-edap_OtherIntangibleAssetsGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsGrossEndingBalance" xlink:label="iascf-edap_OtherIntangibleAssetsGrossEndingBalance" xlink:title="iascf-edap_OtherIntangibleAssetsGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChangesAmortisationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChanges" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChanges" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentBeginningBalance" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentBeginningBalance" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentEndingBalance" xlink:label="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentEndingBalance" xlink:title="iascf-edap_OtherIntangibleAssetsAccumulatedAmortisationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherInformationRelatingFinancialLiability" xlink:label="iascf-edap_OtherInformationRelatingFinancialLiability" xlink:title="iascf-edap_OtherInformationRelatingFinancialLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherGAAPReconciledIAS" xlink:label="iascf-edap_OtherGAAPReconciledIAS" xlink:title="iascf-edap_OtherGAAPReconciledIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherFinancialLiabilitiesPolicy" xlink:label="iascf-edap_OtherFinancialLiabilitiesPolicy" xlink:title="iascf-edap_OtherFinancialLiabilitiesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherEquityInstrumentPoliciesPolicy" xlink:label="iascf-edap_OtherEquityInstrumentPoliciesPolicy" xlink:title="iascf-edap_OtherEquityInstrumentPoliciesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherDisclosuresOtherDisclosures" xlink:label="iascf-edap_OtherDisclosuresOtherDisclosures" xlink:title="iascf-edap_OtherDisclosuresOtherDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherDirectorExecutiveEmployeeBenefits" xlink:label="iascf-edap_OtherDirectorExecutiveEmployeeBenefits" xlink:title="iascf-edap_OtherDirectorExecutiveEmployeeBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherDeferredTaxExpense" xlink:label="iascf-edap_OtherDeferredTaxExpense" xlink:title="iascf-edap_OtherDeferredTaxExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherCurrentTaxExpense" xlink:label="iascf-edap_OtherCurrentTaxExpense" xlink:title="iascf-edap_OtherCurrentTaxExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherComponentsDefinedBenfityPlanObligations" xlink:label="iascf-edap_OtherComponentsDefinedBenfityPlanObligations" xlink:title="iascf-edap_OtherComponentsDefinedBenfityPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherChangesPreferenceShares" xlink:label="iascf-edap_OtherChangesPreferenceShares" xlink:title="iascf-edap_OtherChangesPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PreferenceSharesNumberIssuedFullyPaidChanges" xlink:label="iascf-edap_PreferenceSharesNumberIssuedFullyPaidChanges" xlink:title="iascf-edap_PreferenceSharesNumberIssuedFullyPaidChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherChangesOrdinaryShares" xlink:label="iascf-edap_OtherChangesOrdinaryShares" xlink:title="iascf-edap_OtherChangesOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherChangesDefinedBenefitPlanObligations" xlink:label="iascf-edap_OtherChangesDefinedBenefitPlanObligations" xlink:title="iascf-edap_OtherChangesDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherChanges" xlink:label="iascf-edap_OtherChanges" xlink:title="iascf-edap_OtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherCapitalCommitments" xlink:label="iascf-edap_OtherCapitalCommitments" xlink:title="iascf-edap_OtherCapitalCommitments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherAssetsPolicy" xlink:label="iascf-edap_OtherAssetsPolicy" xlink:title="iascf-edap_OtherAssetsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherAdjustmentsStatutoryTaxRate" xlink:label="iascf-edap_OtherAdjustmentsStatutoryTaxRate" xlink:title="iascf-edap_OtherAdjustmentsStatutoryTaxRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherAdjustmentsStatutoryTaxCharge" xlink:label="iascf-edap_OtherAdjustmentsStatutoryTaxCharge" xlink:title="iascf-edap_OtherAdjustmentsStatutoryTaxCharge" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherAdjustmentsInvestmentPropertyAccumulatedDepreciationImpairmentCostModel" xlink:label="iascf-edap_OtherAdjustmentsInvestmentPropertyAccumulatedDepreciationImpairmentCostModel" xlink:title="iascf-edap_OtherAdjustmentsInvestmentPropertyAccumulatedDepreciationImpairmentCostModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherAdjustmentsComputingIncomeAvailableCommonShareholders" xlink:label="iascf-edap_OtherAdjustmentsComputingIncomeAvailableCommonShareholders" xlink:title="iascf-edap_OtherAdjustmentsComputingIncomeAvailableCommonShareholders" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherAdjustmentsComputeIncomeAvailableCommonShareholdersDiluted" xlink:label="iascf-edap_OtherAdjustmentsComputeIncomeAvailableCommonShareholdersDiluted" xlink:title="iascf-edap_OtherAdjustmentsComputeIncomeAvailableCommonShareholdersDiluted" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OriginatedLoansReceivablesPolicyTreatmentRegularWayPurchasesSales" xlink:label="iascf-edap_OriginatedLoansReceivablesPolicyTreatmentRegularWayPurchasesSales" xlink:title="iascf-edap_OriginatedLoansReceivablesPolicyTreatmentRegularWayPurchasesSales" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OriginatedLoansReceivablesPolicy" xlink:label="iascf-edap_OriginatedLoansReceivablesPolicy" xlink:title="iascf-edap_OriginatedLoansReceivablesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OrdinarySharesNumberIssuedFullyPaidBeginningBalance" xlink:label="iascf-edap_OrdinarySharesNumberIssuedFullyPaidBeginningBalance" xlink:title="iascf-edap_OrdinarySharesNumberIssuedFullyPaidBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OrdinarySharesNumberIssuedFullyPaidEndingBalance" xlink:label="iascf-edap_OrdinarySharesNumberIssuedFullyPaidEndingBalance" xlink:title="iascf-edap_OrdinarySharesNumberIssuedFullyPaidEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OrdinarySharesIssued" xlink:label="iascf-edap_OrdinarySharesIssued" xlink:title="iascf-edap_OrdinarySharesIssued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OrdinarySharesCancelledReduced" xlink:label="iascf-edap_OrdinarySharesCancelledReduced" xlink:title="iascf-edap_OrdinarySharesCancelledReduced" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OrdinarySharesNumberIssuedFullyPaidChanges" xlink:label="iascf-edap_OrdinarySharesNumberIssuedFullyPaidChanges" xlink:title="iascf-edap_OrdinarySharesNumberIssuedFullyPaidChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OptionsPolicy" xlink:label="iascf-edap_OptionsPolicy" xlink:title="iascf-edap_OptionsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperationsAcquiredDisposed" xlink:label="iascf-edap_OperationsAcquiredDisposed" xlink:title="iascf-edap_OperationsAcquiredDisposed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingPerformance" xlink:label="iascf-edap_OperatingPerformance" xlink:title="iascf-edap_OperatingPerformance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeasesLessorPolicy" xlink:label="iascf-edap_OperatingLeasesLessorPolicy" xlink:title="iascf-edap_OperatingLeasesLessorPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" xlink:label="iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" xlink:title="iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" xlink:label="iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" xlink:title="iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsLaterFiveYears" xlink:label="iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsLaterFiveYears" xlink:title="iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePaymentsLaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePayments" xlink:label="iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePayments" xlink:title="iascf-edap_OperatingLeasesLesseesDisclosuresNonCancelableFutureMinimumLeasePayments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" xlink:label="iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" xlink:title="iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" xlink:label="iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" xlink:title="iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsLaterFiveYears" xlink:label="iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsLaterFiveYears" xlink:title="iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePaymentsLaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePayments" xlink:label="iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePayments" xlink:title="iascf-edap_OperatingLeaseCommitmentsNonCancelableFutureMinimumLeasePayments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeaseCommitments" xlink:label="iascf-edap_OperatingLeaseCommitments" xlink:title="iascf-edap_OperatingLeaseCommitments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionChangesUnusedAmountsReversed" xlink:label="iascf-edap_OnerousContractsProvisionChangesUnusedAmountsReversed" xlink:title="iascf-edap_OnerousContractsProvisionChangesUnusedAmountsReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionChangesOtherMovements" xlink:label="iascf-edap_OnerousContractsProvisionChangesOtherMovements" xlink:title="iascf-edap_OnerousContractsProvisionChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:label="iascf-edap_OnerousContractsProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:title="iascf-edap_OnerousContractsProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionChangesMovementsDueEffectDiscounting" xlink:label="iascf-edap_OnerousContractsProvisionChangesMovementsDueEffectDiscounting" xlink:title="iascf-edap_OnerousContractsProvisionChangesMovementsDueEffectDiscounting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionChangesAmountsUsed" xlink:label="iascf-edap_OnerousContractsProvisionChangesAmountsUsed" xlink:title="iascf-edap_OnerousContractsProvisionChangesAmountsUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionChangesAdditionsIncreasesExistingProvisions" xlink:label="iascf-edap_OnerousContractsProvisionChangesAdditionsIncreasesExistingProvisions" xlink:title="iascf-edap_OnerousContractsProvisionChangesAdditionsIncreasesExistingProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionChanges" xlink:label="iascf-edap_OnerousContractsProvisionChanges" xlink:title="iascf-edap_OnerousContractsProvisionChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionBeginningBalance" xlink:label="iascf-edap_OnerousContractsProvisionBeginningBalance" xlink:title="iascf-edap_OnerousContractsProvisionBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OnerousContractsProvisionEndingBalance" xlink:label="iascf-edap_OnerousContractsProvisionEndingBalance" xlink:title="iascf-edap_OnerousContractsProvisionEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OffMarketInterestRatesIssue" xlink:label="iascf-edap_OffMarketInterestRatesIssue" xlink:title="iascf-edap_OffMarketInterestRatesIssue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesReissued" xlink:label="iascf-edap_NumberTreasurySharesReissued" xlink:title="iascf-edap_NumberTreasurySharesReissued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesNumberSharesBeginningBalance" xlink:label="iascf-edap_NumberTreasurySharesNumberSharesBeginningBalance" xlink:title="iascf-edap_NumberTreasurySharesNumberSharesBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesNumberSharesEndingBalance" xlink:label="iascf-edap_NumberTreasurySharesNumberSharesEndingBalance" xlink:title="iascf-edap_NumberTreasurySharesNumberSharesEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesHeldSubsidiaries" xlink:label="iascf-edap_NumberTreasurySharesHeldSubsidiaries" xlink:title="iascf-edap_NumberTreasurySharesHeldSubsidiaries" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesHeldParentEntity" xlink:label="iascf-edap_NumberTreasurySharesHeldParentEntity" xlink:title="iascf-edap_NumberTreasurySharesHeldParentEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesHeldDirectlyEntity" xlink:label="iascf-edap_NumberTreasurySharesHeldDirectlyEntity" xlink:title="iascf-edap_NumberTreasurySharesHeldDirectlyEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesHeldAssociates" xlink:label="iascf-edap_NumberTreasurySharesHeldAssociates" xlink:title="iascf-edap_NumberTreasurySharesHeldAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesHeldTotal" xlink:label="iascf-edap_NumberTreasurySharesHeldTotal" xlink:title="iascf-edap_NumberTreasurySharesHeldTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesCancelled" xlink:label="iascf-edap_NumberTreasurySharesCancelled" xlink:title="iascf-edap_NumberTreasurySharesCancelled" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesAcquired" xlink:label="iascf-edap_NumberTreasurySharesAcquired" xlink:title="iascf-edap_NumberTreasurySharesAcquired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberTreasurySharesNumberSharesChange" xlink:label="iascf-edap_NumberTreasurySharesNumberSharesChange" xlink:title="iascf-edap_NumberTreasurySharesNumberSharesChange" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberSharesReservedIssuanceUnderOptionsSalesContracts" xlink:label="iascf-edap_NumberSharesReservedIssuanceUnderOptionsSalesContracts" xlink:title="iascf-edap_NumberSharesReservedIssuanceUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SharesReservedIssuanceUnderOptionsSalesContracts" xlink:label="iascf-edap_SharesReservedIssuanceUnderOptionsSalesContracts" xlink:title="iascf-edap_SharesReservedIssuanceUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberSharesIssuedDividendsPreferenceShares" xlink:label="iascf-edap_NumberSharesIssuedDividendsPreferenceShares" xlink:title="iascf-edap_NumberSharesIssuedDividendsPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberSharesIssuedDividendsOrdinaryShares" xlink:label="iascf-edap_NumberSharesIssuedDividendsOrdinaryShares" xlink:title="iascf-edap_NumberSharesIssuedDividendsOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberSharesIssuedDividendDividendProposedNotPaid" xlink:label="iascf-edap_NumberSharesIssuedDividendDividendProposedNotPaid" xlink:title="iascf-edap_NumberSharesIssuedDividendDividendProposedNotPaid" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberSharesIssuedConsiderationMerger" xlink:label="iascf-edap_NumberSharesIssuedConsiderationMerger" xlink:title="iascf-edap_NumberSharesIssuedConsiderationMerger" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberSharesDividendsPaidPreferenceShares" xlink:label="iascf-edap_NumberSharesDividendsPaidPreferenceShares" xlink:title="iascf-edap_NumberSharesDividendsPaidPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberSharesDividendsPaidOrdinaryShares" xlink:label="iascf-edap_NumberSharesDividendsPaidOrdinaryShares" xlink:title="iascf-edap_NumberSharesDividendsPaidOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberShares" xlink:label="iascf-edap_NumberShares" xlink:title="iascf-edap_NumberShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberShareOptionsHeldEquityCompensationPlansEmployeesLapsedDuringPeriod" xlink:label="iascf-edap_NumberShareOptionsHeldEquityCompensationPlansEmployeesLapsedDuringPeriod" xlink:title="iascf-edap_NumberShareOptionsHeldEquityCompensationPlansEmployeesLapsedDuringPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberReserved" xlink:label="iascf-edap_NumberReserved" xlink:title="iascf-edap_NumberReserved" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContractsTermsOptionsSalesContract" xlink:label="iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContractsTermsOptionsSalesContract" xlink:title="iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContractsTermsOptionsSalesContract" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContractsNumberReserved" xlink:label="iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContractsNumberReserved" xlink:title="iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContractsNumberReserved" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContracts" xlink:label="iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContracts" xlink:title="iascf-edap_NumberPreferenceSharesReservedIssuanceUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberPreferenceSharesIssuedPartiallyPaidClass" xlink:label="iascf-edap_NumberPreferenceSharesIssuedPartiallyPaidClass" xlink:title="iascf-edap_NumberPreferenceSharesIssuedPartiallyPaidClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberPreferenceSharesIssuedFullyPaidClass" xlink:label="iascf-edap_NumberPreferenceSharesIssuedFullyPaidClass" xlink:title="iascf-edap_NumberPreferenceSharesIssuedFullyPaidClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberPreferenceSharesAuthorisedClass" xlink:label="iascf-edap_NumberPreferenceSharesAuthorisedClass" xlink:title="iascf-edap_NumberPreferenceSharesAuthorisedClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberOrdinarySharesReservedIssuanceUnderOptionsSalesContracts" xlink:label="iascf-edap_NumberOrdinarySharesReservedIssuanceUnderOptionsSalesContracts" xlink:title="iascf-edap_NumberOrdinarySharesReservedIssuanceUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberOrdinarySharesIssuedPartiallyPaidClass" xlink:label="iascf-edap_NumberOrdinarySharesIssuedPartiallyPaidClass" xlink:title="iascf-edap_NumberOrdinarySharesIssuedPartiallyPaidClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberOrdinarySharesIssuedFullyPaidClass" xlink:label="iascf-edap_NumberOrdinarySharesIssuedFullyPaidClass" xlink:title="iascf-edap_NumberOrdinarySharesIssuedFullyPaidClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberOrdinarySharesAuthorisedClass" xlink:label="iascf-edap_NumberOrdinarySharesAuthorisedClass" xlink:title="iascf-edap_NumberOrdinarySharesAuthorisedClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberOptions" xlink:label="iascf-edap_NumberOptions" xlink:title="iascf-edap_NumberOptions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NumberEmployeesEndPeriodAverageOverPeriod" xlink:label="iascf-edap_NumberEmployeesEndPeriodAverageOverPeriod" xlink:title="iascf-edap_NumberEmployeesEndPeriodAverageOverPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NotRecognisedTaxAssetsTotal" xlink:label="iascf-edap_NotRecognisedTaxAssetsTotal" xlink:title="iascf-edap_NotRecognisedTaxAssetsTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NotRecognisedDeferredTaxAssets" xlink:label="iascf-edap_NotRecognisedDeferredTaxAssets" xlink:title="iascf-edap_NotRecognisedDeferredTaxAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NotLaterOneYear" xlink:label="iascf-edap_NotLaterOneYear" xlink:title="iascf-edap_NotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NotExpire" xlink:label="iascf-edap_NotExpire" xlink:title="iascf-edap_NotExpire" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognised" xlink:label="iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognised" xlink:title="iascf-edap_TaxLossCarryforwardExpirationPeriodsRecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NotesAdvancesLoansReceivablePolicy" xlink:label="iascf-edap_NotesAdvancesLoansReceivablePolicy" xlink:title="iascf-edap_NotesAdvancesLoansReceivablePolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonStraightLineBasisUsed" xlink:label="iascf-edap_NonStraightLineBasisUsed" xlink:title="iascf-edap_NonStraightLineBasisUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonStraightLineAmortisationGoodwill" xlink:label="iascf-edap_NonStraightLineAmortisationGoodwill" xlink:title="iascf-edap_NonStraightLineAmortisationGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonQualifyingHedges" xlink:label="iascf-edap_NonQualifyingHedges" xlink:title="iascf-edap_NonQualifyingHedges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonInterestBearingBorrowingsPolicy" xlink:label="iascf-edap_NonInterestBearingBorrowingsPolicy" xlink:title="iascf-edap_NonInterestBearingBorrowingsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonInterestBearingBorrowingsDisclosures" xlink:label="iascf-edap_NonInterestBearingBorrowingsDisclosures" xlink:title="iascf-edap_NonInterestBearingBorrowingsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonCurrentLiabilitiesJointVenture" xlink:label="iascf-edap_NonCurrentLiabilitiesJointVenture" xlink:title="iascf-edap_NonCurrentLiabilitiesJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonCurrentAssetsJointVenture" xlink:label="iascf-edap_NonCurrentAssetsJointVenture" xlink:title="iascf-edap_NonCurrentAssetsJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" xlink:label="iascf-edap_NonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" xlink:title="iascf-edap_NonCancelableFutureMinimumLeasePaymentsNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" xlink:label="iascf-edap_NonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" xlink:title="iascf-edap_NonCancelableFutureMinimumLeasePaymentsLaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonCancelableFutureMinimumLeasePaymentsLaterFiveYears" xlink:label="iascf-edap_NonCancelableFutureMinimumLeasePaymentsLaterFiveYears" xlink:title="iascf-edap_NonCancelableFutureMinimumLeasePaymentsLaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonCancelableFutureMinimumLeasePayments" xlink:label="iascf-edap_NonCancelableFutureMinimumLeasePayments" xlink:title="iascf-edap_NonCancelableFutureMinimumLeasePayments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetSellingPricePriceRangeAssetUnderBindingSalesAgreements" xlink:label="iascf-edap_NetSellingPricePriceRangeAssetUnderBindingSalesAgreements" xlink:title="iascf-edap_NetSellingPricePriceRangeAssetUnderBindingSalesAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetProfitLossPeriodAfterTaxNetMinorityInterestsTransferredEquity" xlink:label="iascf-edap_NetProfitLossPeriodAfterTaxNetMinorityInterestsTransferredEquity" xlink:title="iascf-edap_NetProfitLossPeriodAfterTaxNetMinorityInterestsTransferredEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetProfitLossJointVenture" xlink:label="iascf-edap_NetProfitLossJointVenture" xlink:title="iascf-edap_NetProfitLossJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetProfitLossEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" xlink:label="iascf-edap_NetProfitLossEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" xlink:title="iascf-edap_NetProfitLossEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetProfitLossAllowedAlternative" xlink:label="iascf-edap_NetProfitLossAllowedAlternative" xlink:title="iascf-edap_NetProfitLossAllowedAlternative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PeriodsPresented" xlink:label="iascf-edap_PeriodsPresented" xlink:title="iascf-edap_PeriodsPresented" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:label="iascf-edap_NetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:title="iascf-edap_NetExchangeDifferenceTranslationFinancialStatementsForeignEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetCashFlowsUsedOperatingActivitiesDiscontinuingOperations" xlink:label="iascf-edap_NetCashFlowsUsedOperatingActivitiesDiscontinuingOperations" xlink:title="iascf-edap_NetCashFlowsUsedOperatingActivitiesDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetCashFlowsUsedInvestingActivitiesDiscontinuingOperations" xlink:label="iascf-edap_NetCashFlowsUsedInvestingActivitiesDiscontinuingOperations" xlink:title="iascf-edap_NetCashFlowsUsedInvestingActivitiesDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetCashFlowsUsedFinancingActivitiesDiscontinuingOperations" xlink:label="iascf-edap_NetCashFlowsUsedFinancingActivitiesDiscontinuingOperations" xlink:title="iascf-edap_NetCashFlowsUsedFinancingActivitiesDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillGrossChangesOtherChanges" xlink:label="iascf-edap_NegativeGoodwillGrossChangesOtherChanges" xlink:title="iascf-edap_NegativeGoodwillGrossChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_NegativeGoodwillGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_NegativeGoodwillGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillGrossChangesDisposalBusiness" xlink:label="iascf-edap_NegativeGoodwillGrossChangesDisposalBusiness" xlink:title="iascf-edap_NegativeGoodwillGrossChangesDisposalBusiness" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillGrossChangesAdditions" xlink:label="iascf-edap_NegativeGoodwillGrossChangesAdditions" xlink:title="iascf-edap_NegativeGoodwillGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillGrossBeginningBalance" xlink:label="iascf-edap_NegativeGoodwillGrossBeginningBalance" xlink:title="iascf-edap_NegativeGoodwillGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillGrossEndingBalance" xlink:label="iascf-edap_NegativeGoodwillGrossEndingBalance" xlink:title="iascf-edap_NegativeGoodwillGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesRecognisedIncomeOther" xlink:label="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesRecognisedIncomeOther" xlink:title="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesRecognisedIncomeOther" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesRecognisedIncomeNegativeGoodwilldoNotRepresentIdentifiableLiabilitiesDateAcquisition" xlink:label="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesRecognisedIncomeNegativeGoodwilldoNotRepresentIdentifiableLiabilitiesDateAcquisition" xlink:title="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesRecognisedIncomeNegativeGoodwilldoNotRepresentIdentifiableLiabilitiesDateAcquisition" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesOtherChanges" xlink:label="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesOtherChanges" xlink:title="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesForeignExchangeMovements" xlink:label="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesForeignExchangeMovements" xlink:title="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesDisposalBusiness" xlink:label="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesDisposalBusiness" xlink:title="iascf-edap_NegativeGoodwillAccumulatedAmortisationChangesDisposalBusiness" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillAccumulatedAmortisationChanges" xlink:label="iascf-edap_NegativeGoodwillAccumulatedAmortisationChanges" xlink:title="iascf-edap_NegativeGoodwillAccumulatedAmortisationChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillAccumulatedAmortisationBeginningBalance" xlink:label="iascf-edap_NegativeGoodwillAccumulatedAmortisationBeginningBalance" xlink:title="iascf-edap_NegativeGoodwillAccumulatedAmortisationBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillAccumulatedAmortisationImpairmentEndingBalance" xlink:label="iascf-edap_NegativeGoodwillAccumulatedAmortisationImpairmentEndingBalance" xlink:title="iascf-edap_NegativeGoodwillAccumulatedAmortisationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRisksBeingHedged" xlink:label="iascf-edap_NatureRisksBeingHedged" xlink:title="iascf-edap_NatureRisksBeingHedged" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsWarrantReserves" xlink:label="iascf-edap_NatureRestrictionsWarrantReserves" xlink:title="iascf-edap_NatureRestrictionsWarrantReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsTranslationReserves" xlink:label="iascf-edap_NatureRestrictionsTranslationReserves" xlink:title="iascf-edap_NatureRestrictionsTranslationReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsRevaluationReserves" xlink:label="iascf-edap_NatureRestrictionsRevaluationReserves" xlink:title="iascf-edap_NatureRestrictionsRevaluationReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsProposedDividendReserves" xlink:label="iascf-edap_NatureRestrictionsProposedDividendReserves" xlink:title="iascf-edap_NatureRestrictionsProposedDividendReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsOtherReserves" xlink:label="iascf-edap_NatureRestrictionsOtherReserves" xlink:title="iascf-edap_NatureRestrictionsOtherReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsOptionReserves" xlink:label="iascf-edap_NatureRestrictionsOptionReserves" xlink:title="iascf-edap_NatureRestrictionsOptionReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsMergerReserves" xlink:label="iascf-edap_NatureRestrictionsMergerReserves" xlink:title="iascf-edap_NatureRestrictionsMergerReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsHedgingReserves" xlink:label="iascf-edap_NatureRestrictionsHedgingReserves" xlink:title="iascf-edap_NatureRestrictionsHedgingReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsCapitalRedemptionReserves" xlink:label="iascf-edap_NatureRestrictionsCapitalRedemptionReserves" xlink:title="iascf-edap_NatureRestrictionsCapitalRedemptionReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsAvailableSaleReserves" xlink:label="iascf-edap_NatureRestrictionsAvailableSaleReserves" xlink:title="iascf-edap_NatureRestrictionsAvailableSaleReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRestrictionsReserves" xlink:label="iascf-edap_NatureRestrictionsReserves" xlink:title="iascf-edap_NatureRestrictionsReserves" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReservesDisclosures" xlink:label="iascf-edap_ReservesDisclosures" xlink:title="iascf-edap_ReservesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRelationshipSubsidiariesParentDirectlyIndirectlyLessHalfVotingPower" xlink:label="iascf-edap_NatureRelationshipSubsidiariesParentDirectlyIndirectlyLessHalfVotingPower" xlink:title="iascf-edap_NatureRelationshipSubsidiariesParentDirectlyIndirectlyLessHalfVotingPower" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureRelatedPartyRelationship" xlink:label="iascf-edap_NatureRelatedPartyRelationship" xlink:title="iascf-edap_NatureRelatedPartyRelationship" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NaturePotentialIncomeTaxConsequencesThatWouldResultFromPaymentDividend" xlink:label="iascf-edap_NaturePotentialIncomeTaxConsequencesThatWouldResultFromPaymentDividend" xlink:title="iascf-edap_NaturePotentialIncomeTaxConsequencesThatWouldResultFromPaymentDividend" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NaturePotentialIncomeTaxConsequencesRelatedDividendPayments" xlink:label="iascf-edap_NaturePotentialIncomeTaxConsequencesRelatedDividendPayments" xlink:title="iascf-edap_NaturePotentialIncomeTaxConsequencesRelatedDividendPayments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureInitialDisclosureDiscontinuingEvent" xlink:label="iascf-edap_NatureInitialDisclosureDiscontinuingEvent" xlink:title="iascf-edap_NatureInitialDisclosureDiscontinuingEvent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureIndicesUsedDetermineReplacementCost" xlink:label="iascf-edap_NatureIndicesUsedDetermineReplacementCost" xlink:title="iascf-edap_NatureIndicesUsedDetermineReplacementCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureFutureChangesAccountingPolicyDueFutureAdoptionIAS" xlink:label="iascf-edap_NatureFutureChangesAccountingPolicyDueFutureAdoptionIAS" xlink:title="iascf-edap_NatureFutureChangesAccountingPolicyDueFutureAdoptionIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureFinancialStatementsConsolidatedIndividual" xlink:label="iascf-edap_NatureFinancialStatementsConsolidatedIndividual" xlink:title="iascf-edap_NatureFinancialStatementsConsolidatedIndividual" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureExtentSecuritisationRepurchases" xlink:label="iascf-edap_NatureExtentSecuritisationRepurchases" xlink:title="iascf-edap_NatureExtentSecuritisationRepurchases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureExtentSecuritisationRepurchaseAgreement" xlink:label="iascf-edap_NatureExtentSecuritisationRepurchaseAgreement" xlink:title="iascf-edap_NatureExtentSecuritisationRepurchaseAgreement" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureDeparture" xlink:label="iascf-edap_NatureDeparture" xlink:title="iascf-edap_NatureDeparture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureDeferredIncome" xlink:label="iascf-edap_NatureDeferredIncome" xlink:title="iascf-edap_NatureDeferredIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureControllingRelationship" xlink:label="iascf-edap_NatureControllingRelationship" xlink:title="iascf-edap_NatureControllingRelationship" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureContingentLiability" xlink:label="iascf-edap_NatureContingentLiability" xlink:title="iascf-edap_NatureContingentLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureContingentAsset" xlink:label="iascf-edap_NatureContingentAsset" xlink:title="iascf-edap_NatureContingentAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureChangeAccountingEstimate" xlink:label="iascf-edap_NatureChangeAccountingEstimate" xlink:title="iascf-edap_NatureChangeAccountingEstimate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureAssetsRemovedRecourseRemains" xlink:label="iascf-edap_NatureAssetsRemovedRecourseRemains" xlink:title="iascf-edap_NatureAssetsRemovedRecourseRemains" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureAmountRelatedLossSufferedCurrentPrecedingPeriod" xlink:label="iascf-edap_NatureAmountRelatedLossSufferedCurrentPrecedingPeriod" xlink:title="iascf-edap_NatureAmountRelatedLossSufferedCurrentPrecedingPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureAmountDependentFutureTaxableProfitsExcessProfitsArisingReversalExistingTemporaryDifference" xlink:label="iascf-edap_NatureAmountDependentFutureTaxableProfitsExcessProfitsArisingReversalExistingTemporaryDifference" xlink:title="iascf-edap_NatureAmountDependentFutureTaxableProfitsExcessProfitsArisingReversalExistingTemporaryDifference" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_Narrative" xlink:label="iascf-edap_Narrative" xlink:title="iascf-edap_Narrative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NarrativeRelatingReconciliation" xlink:label="iascf-edap_NarrativeRelatingReconciliation" xlink:title="iascf-edap_NarrativeRelatingReconciliation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameUltimateParentEntityGroup" xlink:label="iascf-edap_NameUltimateParentEntityGroup" xlink:title="iascf-edap_NameUltimateParentEntityGroup" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameSignificantSubsidiary" xlink:label="iascf-edap_NameSignificantSubsidiary" xlink:title="iascf-edap_NameSignificantSubsidiary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameSignificantJointVenture" xlink:label="iascf-edap_NameSignificantJointVenture" xlink:title="iascf-edap_NameSignificantJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameSignificantAssociate" xlink:label="iascf-edap_NameSignificantAssociate" xlink:title="iascf-edap_NameSignificantAssociate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NamesEntitiesMoreHalfVotingPowerDirectlyIndirectlyOwnedNotSubsidiariesDueAbsenceControl" xlink:label="iascf-edap_NamesEntitiesMoreHalfVotingPowerDirectlyIndirectlyOwnedNotSubsidiariesDueAbsenceControl" xlink:title="iascf-edap_NamesEntitiesMoreHalfVotingPowerDirectlyIndirectlyOwnedNotSubsidiariesDueAbsenceControl" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameReportingEntity" xlink:label="iascf-edap_NameReportingEntity" xlink:title="iascf-edap_NameReportingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameRelatedParty" xlink:label="iascf-edap_NameRelatedParty" xlink:title="iascf-edap_NameRelatedParty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedParty" xlink:label="iascf-edap_RelatedParty" xlink:title="iascf-edap_RelatedParty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameRegisteredOfficeParentCompanyPublishesConsolidatedFinancialStatements" xlink:label="iascf-edap_NameRegisteredOfficeParentCompanyPublishesConsolidatedFinancialStatements" xlink:title="iascf-edap_NameRegisteredOfficeParentCompanyPublishesConsolidatedFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameParentEntity" xlink:label="iascf-edap_NameParentEntity" xlink:title="iascf-edap_NameParentEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameLocationDefinedBenefitPlan" xlink:label="iascf-edap_NameLocationDefinedBenefitPlan" xlink:title="iascf-edap_NameLocationDefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameGeographicSegment" xlink:label="iascf-edap_NameGeographicSegment" xlink:title="iascf-edap_NameGeographicSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameEntityAcquired" xlink:label="iascf-edap_NameEntityAcquired" xlink:title="iascf-edap_NameEntityAcquired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameControllingEntity" xlink:label="iascf-edap_NameControllingEntity" xlink:title="iascf-edap_NameControllingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NameBusinessSegment" xlink:label="iascf-edap_NameBusinessSegment" xlink:title="iascf-edap_NameBusinessSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsProvisions" xlink:label="iascf-edap_MovementsProvisions" xlink:title="iascf-edap_MovementsProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsDisclosures" xlink:label="iascf-edap_ProvisionsDisclosures" xlink:title="iascf-edap_ProvisionsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsPropertyPlantEquipment" xlink:label="iascf-edap_MovementsPropertyPlantEquipment" xlink:title="iascf-edap_MovementsPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsInvestmentsSignificantAssociatesDuringPeriod" xlink:label="iascf-edap_MovementsInvestmentsSignificantAssociatesDuringPeriod" xlink:title="iascf-edap_MovementsInvestmentsSignificantAssociatesDuringPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsDueEffectDiscounting" xlink:label="iascf-edap_MovementsDueEffectDiscounting" xlink:title="iascf-edap_MovementsDueEffectDiscounting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementPriceIndex" xlink:label="iascf-edap_MovementPriceIndex" xlink:title="iascf-edap_MovementPriceIndex" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesUnderFinanceLeases" xlink:label="iascf-edap_MotorVehiclesUnderFinanceLeases" xlink:title="iascf-edap_MotorVehiclesUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesNetValuation" xlink:label="iascf-edap_MotorVehiclesNetValuation" xlink:title="iascf-edap_MotorVehiclesNetValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesNetCost" xlink:label="iascf-edap_MotorVehiclesNetCost" xlink:title="iascf-edap_MotorVehiclesNetCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_MotorVehiclesGrossChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_MotorVehiclesGrossChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesRevaluationIncreasesRecognisedIncome" xlink:label="iascf-edap_MotorVehiclesGrossChangesRevaluationIncreasesRecognisedIncome" xlink:title="iascf-edap_MotorVehiclesGrossChangesRevaluationIncreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesRevaluationIncreases" xlink:label="iascf-edap_MotorVehiclesGrossChangesRevaluationIncreases" xlink:title="iascf-edap_MotorVehiclesGrossChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesRevaluationDecreasesRecognisedIncome" xlink:label="iascf-edap_MotorVehiclesGrossChangesRevaluationDecreasesRecognisedIncome" xlink:title="iascf-edap_MotorVehiclesGrossChangesRevaluationDecreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesRevaluationDecreases" xlink:label="iascf-edap_MotorVehiclesGrossChangesRevaluationDecreases" xlink:title="iascf-edap_MotorVehiclesGrossChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesOtherMovements" xlink:label="iascf-edap_MotorVehiclesGrossChangesOtherMovements" xlink:title="iascf-edap_MotorVehiclesGrossChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesImpairmentReversalsRecognisedEquity" xlink:label="iascf-edap_MotorVehiclesGrossChangesImpairmentReversalsRecognisedEquity" xlink:title="iascf-edap_MotorVehiclesGrossChangesImpairmentReversalsRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesImpairmentLossesRecognisedEquity" xlink:label="iascf-edap_MotorVehiclesGrossChangesImpairmentLossesRecognisedEquity" xlink:title="iascf-edap_MotorVehiclesGrossChangesImpairmentLossesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_MotorVehiclesGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_MotorVehiclesGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesDisposals" xlink:label="iascf-edap_MotorVehiclesGrossChangesDisposals" xlink:title="iascf-edap_MotorVehiclesGrossChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesAdditions" xlink:label="iascf-edap_MotorVehiclesGrossChangesAdditions" xlink:title="iascf-edap_MotorVehiclesGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_MotorVehiclesGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_MotorVehiclesGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossChanges" xlink:label="iascf-edap_MotorVehiclesGrossChanges" xlink:title="iascf-edap_MotorVehiclesGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossBeginningBalance" xlink:label="iascf-edap_MotorVehiclesGrossBeginningBalance" xlink:title="iascf-edap_MotorVehiclesGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesGrossEndingBalance" xlink:label="iascf-edap_MotorVehiclesGrossEndingBalance" xlink:title="iascf-edap_MotorVehiclesGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesOtherMovements" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesOtherMovements" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDisposalsthroughBusinessDivestiture" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDisposalsthroughBusinessDivestiture" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDisposalsthroughBusinessDivestiture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDisposals" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDisposals" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDepreciationExpense" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDepreciationExpense" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChangesDepreciationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChanges" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChanges" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentBeginningBalance" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentBeginningBalance" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentEndingBalance" xlink:label="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentEndingBalance" xlink:title="iascf-edap_MotorVehiclesAccumulatedDepreciationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinorityInterestNetAssetsDisclosures" xlink:label="iascf-edap_MinorityInterestNetAssetsDisclosures" xlink:title="iascf-edap_MinorityInterestNetAssetsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRatePlantEquipment" xlink:label="iascf-edap_MinimumLifeRatePlantEquipment" xlink:title="iascf-edap_MinimumLifeRatePlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRatePatentsTrademarksOtherRights" xlink:label="iascf-edap_MinimumLifeRatePatentsTrademarksOtherRights" xlink:title="iascf-edap_MinimumLifeRatePatentsTrademarksOtherRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateOtherPropertyPlantEquipment" xlink:label="iascf-edap_MinimumLifeRateOtherPropertyPlantEquipment" xlink:title="iascf-edap_MinimumLifeRateOtherPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateOtherIntangibleAssets" xlink:label="iascf-edap_MinimumLifeRateOtherIntangibleAssets" xlink:title="iascf-edap_MinimumLifeRateOtherIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateNegativeGoodwill" xlink:label="iascf-edap_MinimumLifeRateNegativeGoodwill" xlink:title="iascf-edap_MinimumLifeRateNegativeGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateMotorVehicles" xlink:label="iascf-edap_MinimumLifeRateMotorVehicles" xlink:title="iascf-edap_MinimumLifeRateMotorVehicles" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateLeaseholdImprovements" xlink:label="iascf-edap_MinimumLifeRateLeaseholdImprovements" xlink:title="iascf-edap_MinimumLifeRateLeaseholdImprovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateInvestmentProperty" xlink:label="iascf-edap_MinimumLifeRateInvestmentProperty" xlink:title="iascf-edap_MinimumLifeRateInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateGoodwill" xlink:label="iascf-edap_MinimumLifeRateGoodwill" xlink:title="iascf-edap_MinimumLifeRateGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateFixturesFittings" xlink:label="iascf-edap_MinimumLifeRateFixturesFittings" xlink:title="iascf-edap_MinimumLifeRateFixturesFittings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateDevelopmentCosts" xlink:label="iascf-edap_MinimumLifeRateDevelopmentCosts" xlink:title="iascf-edap_MinimumLifeRateDevelopmentCosts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateComputerSoftware" xlink:label="iascf-edap_MinimumLifeRateComputerSoftware" xlink:title="iascf-edap_MinimumLifeRateComputerSoftware" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLifeRateBuildings" xlink:label="iascf-edap_MinimumLifeRateBuildings" xlink:title="iascf-edap_MinimumLifeRateBuildings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsUnderOperatingLeases" xlink:label="iascf-edap_MinimumLeasePaymentsUnderOperatingLeases" xlink:title="iascf-edap_MinimumLeasePaymentsUnderOperatingLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesNotLaterOneYear" xlink:label="iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesNotLaterOneYear" xlink:title="iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesLaterOneYearLessFiveYears" xlink:label="iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesLaterOneYearLessFiveYears" xlink:title="iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesLaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesLaterFiveYears" xlink:label="iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesLaterFiveYears" xlink:title="iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeasesLaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeases" xlink:label="iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeases" xlink:title="iascf-edap_MinimumLeasePaymentsReceivablePresentValueUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesNotLaterOneYear" xlink:label="iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesNotLaterOneYear" xlink:title="iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesLaterOneYearLessFiveYears" xlink:label="iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesLaterOneYearLessFiveYears" xlink:title="iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesLaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesLaterFiveYears" xlink:label="iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesLaterFiveYears" xlink:title="iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeasesLaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeases" xlink:label="iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeases" xlink:title="iascf-edap_MinimumLeasePaymentsReceivableInterestUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligationsOverFiveYears" xlink:label="iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligationsOverFiveYears" xlink:title="iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligationsOverFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligationsNotLaterOneYear" xlink:label="iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligationsNotLaterOneYear" xlink:title="iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligationsNotLaterOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimalSubleasePaymentsExpectedReceivedUnderNonCancelableSubleases" xlink:label="iascf-edap_MinimalSubleasePaymentsExpectedReceivedUnderNonCancelableSubleases" xlink:title="iascf-edap_MinimalSubleasePaymentsExpectedReceivedUnderNonCancelableSubleases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodUsedTranslateGoodwillFairValueAdjustments" xlink:label="iascf-edap_MethodUsedTranslateGoodwillFairValueAdjustments" xlink:title="iascf-edap_MethodUsedTranslateGoodwillFairValueAdjustments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodUsedDetermineStageCompletionContractsDuringPeriod" xlink:label="iascf-edap_MethodUsedDetermineStageCompletionContractsDuringPeriod" xlink:title="iascf-edap_MethodUsedDetermineStageCompletionContractsDuringPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodUsedDetermineConstructionContractRevenue" xlink:label="iascf-edap_MethodUsedDetermineConstructionContractRevenue" xlink:title="iascf-edap_MethodUsedDetermineConstructionContractRevenue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodUsedDepreciatingPropertyPlantEquipmentLifeRate" xlink:label="iascf-edap_MethodUsedDepreciatingPropertyPlantEquipmentLifeRate" xlink:title="iascf-edap_MethodUsedDepreciatingPropertyPlantEquipmentLifeRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodUsedDepreciatingInvestmentPropertyLifeRate" xlink:label="iascf-edap_MethodUsedDepreciatingInvestmentPropertyLifeRate" xlink:title="iascf-edap_MethodUsedDepreciatingInvestmentPropertyLifeRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodUsedAmortisingIntangibleAssetsLifeRate" xlink:label="iascf-edap_MethodUsedAmortisingIntangibleAssetsLifeRate" xlink:title="iascf-edap_MethodUsedAmortisingIntangibleAssetsLifeRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodsSignificantAssumptionsFairValuesFinancialAssetsHeldTrading" xlink:label="iascf-edap_MethodsSignificantAssumptionsFairValuesFinancialAssetsHeldTrading" xlink:title="iascf-edap_MethodsSignificantAssumptionsFairValuesFinancialAssetsHeldTrading" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodsSignificantAssumptionsFairValuesAvailableSaleFinancialAssets" xlink:label="iascf-edap_MethodsSignificantAssumptionsFairValuesAvailableSaleFinancialAssets" xlink:title="iascf-edap_MethodsSignificantAssumptionsFairValuesAvailableSaleFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodsSignificantAssumptionsFairValues" xlink:label="iascf-edap_MethodsSignificantAssumptionsFairValues" xlink:title="iascf-edap_MethodsSignificantAssumptionsFairValues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodsSignificantAssumptionsAppliedDeterminingFairValueAgriculturalProduceBiologicalAssets" xlink:label="iascf-edap_MethodsSignificantAssumptionsAppliedDeterminingFairValueAgriculturalProduceBiologicalAssets" xlink:title="iascf-edap_MethodsSignificantAssumptionsAppliedDeterminingFairValueAgriculturalProduceBiologicalAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodsSignificantAssumptionsAppliedDetermineFairValue" xlink:label="iascf-edap_MethodsSignificantAssumptionsAppliedDetermineFairValue" xlink:title="iascf-edap_MethodsSignificantAssumptionsAppliedDetermineFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodSignificantAssumptionsAppliedEstimatingFairValues" xlink:label="iascf-edap_MethodSignificantAssumptionsAppliedEstimatingFairValues" xlink:title="iascf-edap_MethodSignificantAssumptionsAppliedEstimatingFairValues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodsAdoptedCalculatingFairValues" xlink:label="iascf-edap_MethodsAdoptedCalculatingFairValues" xlink:title="iascf-edap_MethodsAdoptedCalculatingFairValues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodDetermineStageCompletionServices" xlink:label="iascf-edap_MethodDetermineStageCompletionServices" xlink:title="iascf-edap_MethodDetermineStageCompletionServices" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevenueRecognitionPolicy" xlink:label="iascf-edap_RevenueRecognitionPolicy" xlink:title="iascf-edap_RevenueRecognitionPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodDeterminePercentageCompletionConstructionContracts" xlink:label="iascf-edap_MethodDeterminePercentageCompletionConstructionContracts" xlink:title="iascf-edap_MethodDeterminePercentageCompletionConstructionContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MethodAssumptionsAppliedEstimatingFairValuesFinancialAssetsLiabilitiesCarriedFairValuesClass" xlink:label="iascf-edap_MethodAssumptionsAppliedEstimatingFairValuesFinancialAssetsLiabilitiesCarriedFairValuesClass" xlink:title="iascf-edap_MethodAssumptionsAppliedEstimatingFairValuesFinancialAssetsLiabilitiesCarriedFairValuesClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MerchandiseNetRealisableValue" xlink:label="iascf-edap_MerchandiseNetRealisableValue" xlink:title="iascf-edap_MerchandiseNetRealisableValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MerchandiseCost" xlink:label="iascf-edap_MerchandiseCost" xlink:title="iascf-edap_MerchandiseCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MedicalCostTrendRate" xlink:label="iascf-edap_MedicalCostTrendRate" xlink:title="iascf-edap_MedicalCostTrendRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MeasurementBasisPlantEquipment" xlink:label="iascf-edap_MeasurementBasisPlantEquipment" xlink:title="iascf-edap_MeasurementBasisPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MeasurementBasisOtherPropertyPlantEquipment" xlink:label="iascf-edap_MeasurementBasisOtherPropertyPlantEquipment" xlink:title="iascf-edap_MeasurementBasisOtherPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MeasurementBasisMotorVehicles" xlink:label="iascf-edap_MeasurementBasisMotorVehicles" xlink:title="iascf-edap_MeasurementBasisMotorVehicles" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MeasurementBasisLeaseholdImprovements" xlink:label="iascf-edap_MeasurementBasisLeaseholdImprovements" xlink:title="iascf-edap_MeasurementBasisLeaseholdImprovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MeasurementBasisIntangibleAssetAcquiredThroughGovernmentGrant" xlink:label="iascf-edap_MeasurementBasisIntangibleAssetAcquiredThroughGovernmentGrant" xlink:title="iascf-edap_MeasurementBasisIntangibleAssetAcquiredThroughGovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MeasurementBasisFixturesFittings" xlink:label="iascf-edap_MeasurementBasisFixturesFittings" xlink:title="iascf-edap_MeasurementBasisFixturesFittings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MeasurementBasisBuildings" xlink:label="iascf-edap_MeasurementBasisBuildings" xlink:title="iascf-edap_MeasurementBasisBuildings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MeasurementBasisPropertyPlantEquipmentCostValuation" xlink:label="iascf-edap_MeasurementBasisPropertyPlantEquipmentCostValuation" xlink:title="iascf-edap_MeasurementBasisPropertyPlantEquipmentCostValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumPotentialLossCreditRisk" xlink:label="iascf-edap_MaximumPotentialLossCreditRisk" xlink:title="iascf-edap_MaximumPotentialLossCreditRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRatePlantEquipment" xlink:label="iascf-edap_MaximumLifeRatePlantEquipment" xlink:title="iascf-edap_MaximumLifeRatePlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRatePatentsTrademarksOtherRights" xlink:label="iascf-edap_MaximumLifeRatePatentsTrademarksOtherRights" xlink:title="iascf-edap_MaximumLifeRatePatentsTrademarksOtherRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateOtherPropertyPlantEquipment" xlink:label="iascf-edap_MaximumLifeRateOtherPropertyPlantEquipment" xlink:title="iascf-edap_MaximumLifeRateOtherPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateOtherIntangibleAssets" xlink:label="iascf-edap_MaximumLifeRateOtherIntangibleAssets" xlink:title="iascf-edap_MaximumLifeRateOtherIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateNegativeGoodwill" xlink:label="iascf-edap_MaximumLifeRateNegativeGoodwill" xlink:title="iascf-edap_MaximumLifeRateNegativeGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateMotorVehicles" xlink:label="iascf-edap_MaximumLifeRateMotorVehicles" xlink:title="iascf-edap_MaximumLifeRateMotorVehicles" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateLeaseholdImprovements" xlink:label="iascf-edap_MaximumLifeRateLeaseholdImprovements" xlink:title="iascf-edap_MaximumLifeRateLeaseholdImprovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateInvestmentProperty" xlink:label="iascf-edap_MaximumLifeRateInvestmentProperty" xlink:title="iascf-edap_MaximumLifeRateInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateGoodwill" xlink:label="iascf-edap_MaximumLifeRateGoodwill" xlink:title="iascf-edap_MaximumLifeRateGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateFixturesFittings" xlink:label="iascf-edap_MaximumLifeRateFixturesFittings" xlink:title="iascf-edap_MaximumLifeRateFixturesFittings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateDevelopmentCosts" xlink:label="iascf-edap_MaximumLifeRateDevelopmentCosts" xlink:title="iascf-edap_MaximumLifeRateDevelopmentCosts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateComputerSoftware" xlink:label="iascf-edap_MaximumLifeRateComputerSoftware" xlink:title="iascf-edap_MaximumLifeRateComputerSoftware" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaximumLifeRateBuildings" xlink:label="iascf-edap_MaximumLifeRateBuildings" xlink:title="iascf-edap_MaximumLifeRateBuildings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaturityWithinOneYear" xlink:label="iascf-edap_MaturityWithinOneYear" xlink:title="iascf-edap_MaturityWithinOneYear" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaturityOverTwoFiveYears" xlink:label="iascf-edap_MaturityOverTwoFiveYears" xlink:title="iascf-edap_MaturityOverTwoFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaturityOverOneTwoYears" xlink:label="iascf-edap_MaturityOverOneTwoYears" xlink:title="iascf-edap_MaturityOverOneTwoYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaturityOverFiveYears" xlink:label="iascf-edap_MaturityOverFiveYears" xlink:title="iascf-edap_MaturityOverFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TotalAmountFinancialLiability" xlink:label="iascf-edap_TotalAmountFinancialLiability" xlink:title="iascf-edap_TotalAmountFinancialLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaturityExpiryExecutionDate" xlink:label="iascf-edap_MaturityExpiryExecutionDate" xlink:title="iascf-edap_MaturityExpiryExecutionDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MaturityDatePreferenceShares" xlink:label="iascf-edap_MaturityDatePreferenceShares" xlink:title="iascf-edap_MaturityDatePreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MarketRisk" xlink:label="iascf-edap_MarketRisk" xlink:title="iascf-edap_MarketRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ManagementContracts" xlink:label="iascf-edap_ManagementContracts" xlink:title="iascf-edap_ManagementContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ManagementConclusionFairPresentation" xlink:label="iascf-edap_ManagementConclusionFairPresentation" xlink:title="iascf-edap_ManagementConclusionFairPresentation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ManagementCommentaryRelatingSignificantCashBalancesUnavailable" xlink:label="iascf-edap_ManagementCommentaryRelatingSignificantCashBalancesUnavailable" xlink:title="iascf-edap_ManagementCommentaryRelatingSignificantCashBalancesUnavailable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MajorClassBalanceSheetItemAmountConsideration" xlink:label="iascf-edap_MajorClassBalanceSheetItemAmountConsideration" xlink:title="iascf-edap_MajorClassBalanceSheetItemAmountConsideration" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MajorAssetLiabilityClassTypeAssetLiabilityClass" xlink:label="iascf-edap_MajorAssetLiabilityClassTypeAssetLiabilityClass" xlink:title="iascf-edap_MajorAssetLiabilityClassTypeAssetLiabilityClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MajorAssetLiabilityClassDescriptionAssetLiabilityClass" xlink:label="iascf-edap_MajorAssetLiabilityClassDescriptionAssetLiabilityClass" xlink:title="iascf-edap_MajorAssetLiabilityClassDescriptionAssetLiabilityClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MajorAssetLiabilityClassAmountConsideration" xlink:label="iascf-edap_MajorAssetLiabilityClassAmountConsideration" xlink:title="iascf-edap_MajorAssetLiabilityClassAmountConsideration" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MajorAssetLiabilityClass" xlink:label="iascf-edap_MajorAssetLiabilityClass" xlink:title="iascf-edap_MajorAssetLiabilityClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MainEventsCircumstancesLedRecognitionReversalImpairmentLossesNoInformationDisclosedIndividually" xlink:label="iascf-edap_MainEventsCircumstancesLedRecognitionReversalImpairmentLossesNoInformationDisclosedIndividually" xlink:title="iascf-edap_MainEventsCircumstancesLedRecognitionReversalImpairmentLossesNoInformationDisclosedIndividually" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MainClassesAssetsAffectedImpairmentLossesReversalsNoInformationDisclosedIndividually" xlink:label="iascf-edap_MainClassesAssetsAffectedImpairmentLossesReversalsNoInformationDisclosedIndividually" xlink:title="iascf-edap_MainClassesAssetsAffectedImpairmentLossesReversalsNoInformationDisclosedIndividually" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LossesGainsSettlements" xlink:label="iascf-edap_LossesGainsSettlements" xlink:title="iascf-edap_LossesGainsSettlements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LossesGainsCurtailment" xlink:label="iascf-edap_LossesGainsCurtailment" xlink:title="iascf-edap_LossesGainsCurtailment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LossesGainsCurtailmentsSettlements" xlink:label="iascf-edap_LossesGainsCurtailmentsSettlements" xlink:title="iascf-edap_LossesGainsCurtailmentsSettlements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LocationSignificantJointVenture" xlink:label="iascf-edap_LocationSignificantJointVenture" xlink:title="iascf-edap_LocationSignificantJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LocationSignificantAssociate" xlink:label="iascf-edap_LocationSignificantAssociate" xlink:title="iascf-edap_LocationSignificantAssociate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LocationGeographicSegment" xlink:label="iascf-edap_LocationGeographicSegment" xlink:title="iascf-edap_LocationGeographicSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ListingUnitingInterests" xlink:label="iascf-edap_ListingUnitingInterests" xlink:title="iascf-edap_ListingUnitingInterests" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ListingSignificantSubsidiaries" xlink:label="iascf-edap_ListingSignificantSubsidiaries" xlink:title="iascf-edap_ListingSignificantSubsidiaries" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ListingSignificantJointVentures" xlink:label="iascf-edap_ListingSignificantJointVentures" xlink:title="iascf-edap_ListingSignificantJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ListingSignificantAssociates" xlink:label="iascf-edap_ListingSignificantAssociates" xlink:title="iascf-edap_ListingSignificantAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LiquidityRisk" xlink:label="iascf-edap_LiquidityRisk" xlink:title="iascf-edap_LiquidityRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LineItemsIncomeStatementAmortisationIntangibleAssetsIncluded" xlink:label="iascf-edap_LineItemsIncomeStatementAmortisationIntangibleAssetsIncluded" xlink:title="iascf-edap_LineItemsIncomeStatementAmortisationIntangibleAssetsIncluded" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LineItemsIncomeStatementAmortisationGoodwillIncluded" xlink:label="iascf-edap_LineItemsIncomeStatementAmortisationGoodwillIncluded" xlink:title="iascf-edap_LineItemsIncomeStatementAmortisationGoodwillIncluded" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LineItemIncomeStatementDefinedBenefitPlanObligationExpenseRecognised" xlink:label="iascf-edap_LineItemIncomeStatementDefinedBenefitPlanObligationExpenseRecognised" xlink:title="iascf-edap_LineItemIncomeStatementDefinedBenefitPlanObligationExpenseRecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRatePlantEquipment" xlink:label="iascf-edap_LifeRatePlantEquipment" xlink:title="iascf-edap_LifeRatePlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRatePatentsTrademarksOtherRights" xlink:label="iascf-edap_LifeRatePatentsTrademarksOtherRights" xlink:title="iascf-edap_LifeRatePatentsTrademarksOtherRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateOtherPropertyPlantEquipment" xlink:label="iascf-edap_LifeRateOtherPropertyPlantEquipment" xlink:title="iascf-edap_LifeRateOtherPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateOtherIntangibleAssets" xlink:label="iascf-edap_LifeRateOtherIntangibleAssets" xlink:title="iascf-edap_LifeRateOtherIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateNegativeGoodwill" xlink:label="iascf-edap_LifeRateNegativeGoodwill" xlink:title="iascf-edap_LifeRateNegativeGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateMotorVehicles" xlink:label="iascf-edap_LifeRateMotorVehicles" xlink:title="iascf-edap_LifeRateMotorVehicles" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateLeaseholdImprovements" xlink:label="iascf-edap_LifeRateLeaseholdImprovements" xlink:title="iascf-edap_LifeRateLeaseholdImprovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateInvestmentProperty" xlink:label="iascf-edap_LifeRateInvestmentProperty" xlink:title="iascf-edap_LifeRateInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateGoodwill" xlink:label="iascf-edap_LifeRateGoodwill" xlink:title="iascf-edap_LifeRateGoodwill" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateFixturesFittings" xlink:label="iascf-edap_LifeRateFixturesFittings" xlink:title="iascf-edap_LifeRateFixturesFittings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateDevelopmentCosts" xlink:label="iascf-edap_LifeRateDevelopmentCosts" xlink:title="iascf-edap_LifeRateDevelopmentCosts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateComputerSoftware" xlink:label="iascf-edap_LifeRateComputerSoftware" xlink:title="iascf-edap_LifeRateComputerSoftware" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LifeRateBuildings" xlink:label="iascf-edap_LifeRateBuildings" xlink:title="iascf-edap_LifeRateBuildings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LicenseAgreements" xlink:label="iascf-edap_LicenseAgreements" xlink:title="iascf-edap_LicenseAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LiabilitiesSegment" xlink:label="iascf-edap_LiabilitiesSegment" xlink:title="iascf-edap_LiabilitiesSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LevelPriceIndex" xlink:label="iascf-edap_LevelPriceIndex" xlink:title="iascf-edap_LevelPriceIndex" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LevelPrecisionFinancialStatementFigures" xlink:label="iascf-edap_LevelPrecisionFinancialStatementFigures" xlink:title="iascf-edap_LevelPrecisionFinancialStatementFigures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LessorsSignificantOperatingLeaseArrangements" xlink:label="iascf-edap_LessorsSignificantOperatingLeaseArrangements" xlink:title="iascf-edap_LessorsSignificantOperatingLeaseArrangements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionChangesUnusedAmountsReversed" xlink:label="iascf-edap_LegalProceedingsProvisionChangesUnusedAmountsReversed" xlink:title="iascf-edap_LegalProceedingsProvisionChangesUnusedAmountsReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionChangesOtherMovements" xlink:label="iascf-edap_LegalProceedingsProvisionChangesOtherMovements" xlink:title="iascf-edap_LegalProceedingsProvisionChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:label="iascf-edap_LegalProceedingsProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" xlink:title="iascf-edap_LegalProceedingsProvisionChangesNetExchangeDifferenceTranslationFinancialStatementsForeignEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionChangesMovementsDueEffectDiscounting" xlink:label="iascf-edap_LegalProceedingsProvisionChangesMovementsDueEffectDiscounting" xlink:title="iascf-edap_LegalProceedingsProvisionChangesMovementsDueEffectDiscounting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionChangesAmountsUsed" xlink:label="iascf-edap_LegalProceedingsProvisionChangesAmountsUsed" xlink:title="iascf-edap_LegalProceedingsProvisionChangesAmountsUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionChangesAdditionsIncreasesExistingProvisions" xlink:label="iascf-edap_LegalProceedingsProvisionChangesAdditionsIncreasesExistingProvisions" xlink:title="iascf-edap_LegalProceedingsProvisionChangesAdditionsIncreasesExistingProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionChanges" xlink:label="iascf-edap_LegalProceedingsProvisionChanges" xlink:title="iascf-edap_LegalProceedingsProvisionChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionBeginningBalance" xlink:label="iascf-edap_LegalProceedingsProvisionBeginningBalance" xlink:title="iascf-edap_LegalProceedingsProvisionBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalProceedingsProvisionEndingBalance" xlink:label="iascf-edap_LegalProceedingsProvisionEndingBalance" xlink:title="iascf-edap_LegalProceedingsProvisionEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ProvisionsTotalEndingBalance" xlink:label="iascf-edap_ProvisionsTotalEndingBalance" xlink:title="iascf-edap_ProvisionsTotalEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LegalForm" xlink:label="iascf-edap_LegalForm" xlink:title="iascf-edap_LegalForm" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeasingArrangements" xlink:label="iascf-edap_LeasingArrangements" xlink:title="iascf-edap_LeasingArrangements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsUnderFinanceLeases" xlink:label="iascf-edap_LeaseholdImprovementsUnderFinanceLeases" xlink:title="iascf-edap_LeaseholdImprovementsUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsNetValuation" xlink:label="iascf-edap_LeaseholdImprovementsNetValuation" xlink:title="iascf-edap_LeaseholdImprovementsNetValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsNetCost" xlink:label="iascf-edap_LeaseholdImprovementsNetCost" xlink:title="iascf-edap_LeaseholdImprovementsNetCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesRevaluationIncreasesRecognisedIncome" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesRevaluationIncreasesRecognisedIncome" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesRevaluationIncreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesRevaluationIncreases" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesRevaluationIncreases" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesRevaluationDecreasesRecognisedIncome" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesRevaluationDecreasesRecognisedIncome" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesRevaluationDecreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesRevaluationDecreases" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesRevaluationDecreases" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesOtherMovements" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesOtherMovements" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesImpairmentReversalsRecognisedEquity" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesImpairmentReversalsRecognisedEquity" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesImpairmentReversalsRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesImpairmentLossesRecognisedEquity" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesImpairmentLossesRecognisedEquity" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesImpairmentLossesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesDisposals" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesDisposals" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesAdditions" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesAdditions" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_LeaseholdImprovementsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_LeaseholdImprovementsGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossChanges" xlink:label="iascf-edap_LeaseholdImprovementsGrossChanges" xlink:title="iascf-edap_LeaseholdImprovementsGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGrossBeginningBalance" xlink:label="iascf-edap_LeaseholdImprovementsGrossBeginningBalance" xlink:title="iascf-edap_LeaseholdImprovementsGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsGross" xlink:label="iascf-edap_LeaseholdImprovementsGross" xlink:title="iascf-edap_LeaseholdImprovementsGross" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesOtherMovements" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesOtherMovements" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDisposalsthroughBusinessDivestiture" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDisposalsthroughBusinessDivestiture" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDisposalsthroughBusinessDivestiture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDisposals" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDisposals" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDepreciationExpense" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDepreciationExpense" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChangesDepreciationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChanges" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChanges" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentBeginningBalance" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentBeginningBalance" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentEndingBalance" xlink:label="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentEndingBalance" xlink:title="iascf-edap_LeaseholdImprovementsAccumulatedAmortisationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LaterOneYearNotLaterFiveYears" xlink:label="iascf-edap_LaterOneYearNotLaterFiveYears" xlink:title="iascf-edap_LaterOneYearNotLaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligations" xlink:label="iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligations" xlink:title="iascf-edap_MinimumLeasePaymentsPayableUnderFinanceLeaseObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LaterOneYearLessFiveYears" xlink:label="iascf-edap_LaterOneYearLessFiveYears" xlink:title="iascf-edap_LaterOneYearLessFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LaterFiveYears" xlink:label="iascf-edap_LaterFiveYears" xlink:title="iascf-edap_LaterFiveYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MinimumLeasePaymentsReceivableUnderFinanceLeases" xlink:label="iascf-edap_MinimumLeasePaymentsReceivableUnderFinanceLeases" xlink:title="iascf-edap_MinimumLeasePaymentsReceivableUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandValuation" xlink:label="iascf-edap_LandValuation" xlink:title="iascf-edap_LandValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandUnderFinanceLeases" xlink:label="iascf-edap_LandUnderFinanceLeases" xlink:title="iascf-edap_LandUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandCost" xlink:label="iascf-edap_LandCost" xlink:title="iascf-edap_LandCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_LandChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_LandChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesRevaluationIncreasesRecognisedIncome" xlink:label="iascf-edap_LandChangesRevaluationIncreasesRecognisedIncome" xlink:title="iascf-edap_LandChangesRevaluationIncreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesRevaluationIncreases" xlink:label="iascf-edap_LandChangesRevaluationIncreases" xlink:title="iascf-edap_LandChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesRevaluationDecreasesRecognisedIncome" xlink:label="iascf-edap_LandChangesRevaluationDecreasesRecognisedIncome" xlink:title="iascf-edap_LandChangesRevaluationDecreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesRevaluationDecreases" xlink:label="iascf-edap_LandChangesRevaluationDecreases" xlink:title="iascf-edap_LandChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesOtherMovements" xlink:label="iascf-edap_LandChangesOtherMovements" xlink:title="iascf-edap_LandChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesImpairmentReversalsRecognisedEquity" xlink:label="iascf-edap_LandChangesImpairmentReversalsRecognisedEquity" xlink:title="iascf-edap_LandChangesImpairmentReversalsRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesImpairmentLossesRecognisedEquity" xlink:label="iascf-edap_LandChangesImpairmentLossesRecognisedEquity" xlink:title="iascf-edap_LandChangesImpairmentLossesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesForeignExchangeMovements" xlink:label="iascf-edap_LandChangesForeignExchangeMovements" xlink:title="iascf-edap_LandChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesDisposals" xlink:label="iascf-edap_LandChangesDisposals" xlink:title="iascf-edap_LandChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesAdditions" xlink:label="iascf-edap_LandChangesAdditions" xlink:title="iascf-edap_LandChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_LandChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_LandChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandChanges" xlink:label="iascf-edap_LandChanges" xlink:title="iascf-edap_LandChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandBeginningBalance" xlink:label="iascf-edap_LandBeginningBalance" xlink:title="iascf-edap_LandBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LandEndingBalance" xlink:label="iascf-edap_LandEndingBalance" xlink:title="iascf-edap_LandEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_KeyAssumptionsUsedDetermineRecoverableAmount" xlink:label="iascf-edap_KeyAssumptionsUsedDetermineRecoverableAmount" xlink:title="iascf-edap_KeyAssumptionsUsedDetermineRecoverableAmount" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_JointVenturesAccountedFinancialAssets" xlink:label="iascf-edap_JointVenturesAccountedFinancialAssets" xlink:title="iascf-edap_JointVenturesAccountedFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ItemTypeReclassified" xlink:label="iascf-edap_ItemTypeReclassified" xlink:title="iascf-edap_ItemTypeReclassified" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentsInEquityAccountedInvestmentsForSegment" xlink:label="iascf-edap_InvestmentsInEquityAccountedInvestmentsForSegment" xlink:title="iascf-edap_InvestmentsInEquityAccountedInvestmentsForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyTotalCostModelInvestmentPropertyCostModel" xlink:label="iascf-edap_InvestmentPropertyTotalCostModelInvestmentPropertyCostModel" xlink:title="iascf-edap_InvestmentPropertyTotalCostModelInvestmentPropertyCostModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyFairValueModelChangesOtherMovements" xlink:label="iascf-edap_InvestmentPropertyFairValueModelChangesOtherMovements" xlink:title="iascf-edap_InvestmentPropertyFairValueModelChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyFairValueModelChangesForeignExchangeMovements" xlink:label="iascf-edap_InvestmentPropertyFairValueModelChangesForeignExchangeMovements" xlink:title="iascf-edap_InvestmentPropertyFairValueModelChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyFairValueModelChangesDisposals" xlink:label="iascf-edap_InvestmentPropertyFairValueModelChangesDisposals" xlink:title="iascf-edap_InvestmentPropertyFairValueModelChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyFairValueModelChangesCapitalisedSubsequentExpenditure" xlink:label="iascf-edap_InvestmentPropertyFairValueModelChangesCapitalisedSubsequentExpenditure" xlink:title="iascf-edap_InvestmentPropertyFairValueModelChangesCapitalisedSubsequentExpenditure" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyFairValueModelChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_InvestmentPropertyFairValueModelChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_InvestmentPropertyFairValueModelChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyFairValueModelBeginningBalance" xlink:label="iascf-edap_InvestmentPropertyFairValueModelBeginningBalance" xlink:title="iascf-edap_InvestmentPropertyFairValueModelBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyFairValueModelEndingBalance" xlink:label="iascf-edap_InvestmentPropertyFairValueModelEndingBalance" xlink:title="iascf-edap_InvestmentPropertyFairValueModelEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsInvestmentPropertyFairValueModel" xlink:label="iascf-edap_MovementsInvestmentPropertyFairValueModel" xlink:title="iascf-edap_MovementsInvestmentPropertyFairValueModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyCostModelChangesForeignExchangeMovements" xlink:label="iascf-edap_InvestmentPropertyCostModelChangesForeignExchangeMovements" xlink:title="iascf-edap_InvestmentPropertyCostModelChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyCostModelBeginningBalance" xlink:label="iascf-edap_InvestmentPropertyCostModelBeginningBalance" xlink:title="iascf-edap_InvestmentPropertyCostModelBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyCostModelEndingBalance" xlink:label="iascf-edap_InvestmentPropertyCostModelEndingBalance" xlink:title="iascf-edap_InvestmentPropertyCostModelEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsInvestmentPropertyCostModel" xlink:label="iascf-edap_MovementsInvestmentPropertyCostModel" xlink:title="iascf-edap_MovementsInvestmentPropertyCostModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelChangesDepreciationExpense" xlink:label="iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelChangesDepreciationExpense" xlink:title="iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelChangesDepreciationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelBeginningBalance" xlink:label="iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelBeginningBalance" xlink:title="iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelEndingBalance" xlink:label="iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelEndingBalance" xlink:title="iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsAccumulatedDepreciationImpairmentInvestmentPropertyCostModel" xlink:label="iascf-edap_MovementsAccumulatedDepreciationImpairmentInvestmentPropertyCostModel" xlink:title="iascf-edap_MovementsAccumulatedDepreciationImpairmentInvestmentPropertyCostModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InventoryMeasurementPolicy" xlink:label="iascf-edap_InventoryMeasurementPolicy" xlink:title="iascf-edap_InventoryMeasurementPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InventoryCostFormulas" xlink:label="iascf-edap_InventoryCostFormulas" xlink:title="iascf-edap_InventoryCostFormulas" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InventoriesPolicy" xlink:label="iascf-edap_InventoriesPolicy" xlink:title="iascf-edap_InventoriesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InventoriesPledgedSecurityLiabilities" xlink:label="iascf-edap_InventoriesPledgedSecurityLiabilities" xlink:title="iascf-edap_InventoriesPledgedSecurityLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestRateRisk" xlink:label="iascf-edap_InterestRateRisk" xlink:title="iascf-edap_InterestRateRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestIncomeExpensesResultingFinancialAssetsLiabilitiesDisclosedSeperately" xlink:label="iascf-edap_InterestIncomeExpensesResultingFinancialAssetsLiabilitiesDisclosedSeperately" xlink:title="iascf-edap_InterestIncomeExpensesResultingFinancialAssetsLiabilitiesDisclosedSeperately" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestExpenseRelatingOtherPotentiallyDilutiveShares" xlink:label="iascf-edap_InterestExpenseRelatingOtherPotentiallyDilutiveShares" xlink:title="iascf-edap_InterestExpenseRelatingOtherPotentiallyDilutiveShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestExpenseRelatingConvertiblePreferenceShares" xlink:label="iascf-edap_InterestExpenseRelatingConvertiblePreferenceShares" xlink:title="iascf-edap_InterestExpenseRelatingConvertiblePreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestExpenseRelatedConvertibleDebt" xlink:label="iascf-edap_InterestExpenseRelatedConvertibleDebt" xlink:title="iascf-edap_InterestExpenseRelatedConvertibleDebt" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestDividendAmountsRateTimingPayment" xlink:label="iascf-edap_InterestDividendAmountsRateTimingPayment" xlink:title="iascf-edap_InterestDividendAmountsRateTimingPayment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestCost" xlink:label="iascf-edap_InterestCost" xlink:title="iascf-edap_InterestCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChangesRevaluationIncreases" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChangesRevaluationIncreases" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChangesRevaluationDecreases" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChangesRevaluationDecreases" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChangesRetirementsDisposals" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChangesRetirementsDisposals" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChangesOtherChanges" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChangesOtherChanges" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChangesForeignExchangeMovements" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChangesForeignExchangeMovements" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChangesAdditionsInternalDevelopment" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChangesAdditionsInternalDevelopment" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChangesAdditionsInternalDevelopment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChangesAdditionsAcquisitions" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChangesAdditionsAcquisitions" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChangesAdditionsAcquisitions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalChanges" xlink:label="iascf-edap_IntangibleAssetsGrossTotalChanges" xlink:title="iascf-edap_IntangibleAssetsGrossTotalChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalBeginningBalance" xlink:label="iascf-edap_IntangibleAssetsGrossTotalBeginningBalance" xlink:title="iascf-edap_IntangibleAssetsGrossTotalBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGrossTotalEndingBalance" xlink:label="iascf-edap_IntangibleAssetsGrossTotalEndingBalance" xlink:title="iascf-edap_IntangibleAssetsGrossTotalEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesRetirementsDisposals" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesRetirementsDisposals" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesOtherChanges" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesOtherChanges" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesForeignExchangeMovements" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesForeignExchangeMovements" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesAmortisationExpense" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesAmortisationExpense" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChangesAmortisationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChanges" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChanges" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalBeginningBalance" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalBeginningBalance" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalEndingBalance" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalEndingBalance" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairmentTotalEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetPledgedSecurityTitleRestrictedDescriptionLiabilityOtherItemPledgedAgainst" xlink:label="iascf-edap_IntangibleAssetPledgedSecurityTitleRestrictedDescriptionLiabilityOtherItemPledgedAgainst" xlink:title="iascf-edap_IntangibleAssetPledgedSecurityTitleRestrictedDescriptionLiabilityOtherItemPledgedAgainst" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsLapsed" xlink:label="iascf-edap_InstrumentsLapsed" xlink:title="iascf-edap_InstrumentsLapsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlanNumberOptions" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlanNumberOptions" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlanNumberOptions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlanExtentOptionsVested" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlanExtentOptionsVested" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlanExtentOptionsVested" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlanExpiryDates" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlanExpiryDates" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlanExpiryDates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlanExercisePrices" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlanExercisePrices" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlanExercisePrices" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlanExerciseDates" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlanExerciseDates" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlanExerciseDates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlanDividendVotingRights" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlanDividendVotingRights" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlanDividendVotingRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlanDescriptionInstrument" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlanDescriptionInstrument" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlanDescriptionInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlanConversionRights" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlanConversionRights" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlanConversionRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssued" xlink:label="iascf-edap_InstrumentsIssued" xlink:title="iascf-edap_InstrumentsIssued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsExercised" xlink:label="iascf-edap_InstrumentsExercised" xlink:title="iascf-edap_InstrumentsExercised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsEquityCompensationPlanExercisableEndPeriod" xlink:label="iascf-edap_InstrumentsEquityCompensationPlanExercisableEndPeriod" xlink:title="iascf-edap_InstrumentsEquityCompensationPlanExercisableEndPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsEquityCompensationPlanBeginningBalance" xlink:label="iascf-edap_InstrumentsEquityCompensationPlanBeginningBalance" xlink:title="iascf-edap_InstrumentsEquityCompensationPlanBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsEquityCompensationPlanEndingBalance" xlink:label="iascf-edap_InstrumentsEquityCompensationPlanEndingBalance" xlink:title="iascf-edap_InstrumentsEquityCompensationPlanEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsInstrumentsEquityCompensationPlanSummary" xlink:label="iascf-edap_MovementsInstrumentsEquityCompensationPlanSummary" xlink:title="iascf-edap_MovementsInstrumentsEquityCompensationPlanSummary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsCanceled" xlink:label="iascf-edap_InstrumentsCanceled" xlink:title="iascf-edap_InstrumentsCanceled" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsEquityCompensationPlanChanges" xlink:label="iascf-edap_InstrumentsEquityCompensationPlanChanges" xlink:title="iascf-edap_InstrumentsEquityCompensationPlanChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InitialFairValueRecognisedIntangibleAssetAcquiredThroughGovernmentGrant" xlink:label="iascf-edap_InitialFairValueRecognisedIntangibleAssetAcquiredThroughGovernmentGrant" xlink:title="iascf-edap_InitialFairValueRecognisedIntangibleAssetAcquiredThroughGovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationSecuritisations" xlink:label="iascf-edap_InformationSecuritisations" xlink:title="iascf-edap_InformationSecuritisations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationRegardingContingentLiabilitiesDisclosureNotPracticable" xlink:label="iascf-edap_InformationRegardingContingentLiabilitiesDisclosureNotPracticable" xlink:title="iascf-edap_InformationRegardingContingentLiabilitiesDisclosureNotPracticable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationRegardingContingentAssetsDisclosureNotPracticable" xlink:label="iascf-edap_InformationRegardingContingentAssetsDisclosureNotPracticable" xlink:title="iascf-edap_InformationRegardingContingentAssetsDisclosureNotPracticable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationMaximumCreditExposure" xlink:label="iascf-edap_InformationMaximumCreditExposure" xlink:title="iascf-edap_InformationMaximumCreditExposure" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationLegalFormDifferentPresentationForm" xlink:label="iascf-edap_InformationLegalFormDifferentPresentationForm" xlink:title="iascf-edap_InformationLegalFormDifferentPresentationForm" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationCovenants" xlink:label="iascf-edap_InformationCovenants" xlink:title="iascf-edap_InformationCovenants" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationAverageAggregatePrincipal" xlink:label="iascf-edap_InformationAverageAggregatePrincipal" xlink:title="iascf-edap_InformationAverageAggregatePrincipal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationAverageAggregateFairValue" xlink:label="iascf-edap_InformationAverageAggregateFairValue" xlink:title="iascf-edap_InformationAverageAggregateFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationAverageAggregateCarryingAmounts" xlink:label="iascf-edap_InformationAverageAggregateCarryingAmounts" xlink:title="iascf-edap_InformationAverageAggregateCarryingAmounts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IndustryConcentration" xlink:label="iascf-edap_IndustryConcentration" xlink:title="iascf-edap_IndustryConcentration" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeTaxesPolicy" xlink:label="iascf-edap_IncomeTaxesPolicy" xlink:title="iascf-edap_IncomeTaxesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeStatementPolicies" xlink:label="iascf-edap_IncomeStatementPolicies" xlink:title="iascf-edap_IncomeStatementPolicies" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeStatementLineItemNegativeGoodwillRecognisedIncome" xlink:label="iascf-edap_IncomeStatementLineItemNegativeGoodwillRecognisedIncome" xlink:title="iascf-edap_IncomeStatementLineItemNegativeGoodwillRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillRelatingFutureLossesExpenses" xlink:label="iascf-edap_NegativeGoodwillRelatingFutureLossesExpenses" xlink:title="iascf-edap_NegativeGoodwillRelatingFutureLossesExpenses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeAvailableCommonShareholdersDilutedIncomeAvailableCommonShareholdersBasic" xlink:label="iascf-edap_IncomeAvailableCommonShareholdersDilutedIncomeAvailableCommonShareholdersBasic" xlink:title="iascf-edap_IncomeAvailableCommonShareholdersDilutedIncomeAvailableCommonShareholdersBasic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentLossRecognisedInIncomeStatementForSegment" xlink:label="iascf-edap_ImpairmentLossRecognisedInIncomeStatementForSegment" xlink:title="iascf-edap_ImpairmentLossRecognisedInIncomeStatementForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentLossRecognisedDirectlyIntoEquityForSegment" xlink:label="iascf-edap_ImpairmentLossRecognisedDirectlyIntoEquityForSegment" xlink:title="iascf-edap_ImpairmentLossRecognisedDirectlyIntoEquityForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentLossesReversedIncome" xlink:label="iascf-edap_ImpairmentLossesReversedIncome" xlink:title="iascf-edap_ImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentLossesReversed" xlink:label="iascf-edap_ImpairmentLossesReversed" xlink:title="iascf-edap_ImpairmentLossesReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_ImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_ImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentLossesRecognised" xlink:label="iascf-edap_ImpairmentLossesRecognised" xlink:title="iascf-edap_ImpairmentLossesRecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelChanges" xlink:label="iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelChanges" xlink:title="iascf-edap_InvestmentPropertyAccumulatedDepreciationImpairmentCostModelChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentInvestment" xlink:label="iascf-edap_ImpairmentInvestment" xlink:title="iascf-edap_ImpairmentInvestment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentFinancialAssets" xlink:label="iascf-edap_ImpairmentFinancialAssets" xlink:title="iascf-edap_ImpairmentFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentAssetsPolicy" xlink:label="iascf-edap_ImpairmentAssetsPolicy" xlink:title="iascf-edap_ImpairmentAssetsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpactShareholdersEquitySignificantForeignOperation" xlink:label="iascf-edap_ImpactShareholdersEquitySignificantForeignOperation" xlink:title="iascf-edap_ImpactShareholdersEquitySignificantForeignOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpactNetProfitLossEachPeriodPresentedChangeClassificationSignificantForeignOperation" xlink:label="iascf-edap_ImpactNetProfitLossEachPeriodPresentedChangeClassificationSignificantForeignOperation" xlink:title="iascf-edap_ImpactNetProfitLossEachPeriodPresentedChangeClassificationSignificantForeignOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IdentityPriceIndex" xlink:label="iascf-edap_IdentityPriceIndex" xlink:title="iascf-edap_IdentityPriceIndex" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IASStandardDeparted" xlink:label="iascf-edap_IASStandardDeparted" xlink:title="iascf-edap_IASStandardDeparted" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IASReconciliationAnotherGAAPDisclosures" xlink:label="iascf-edap_IASReconciliationAnotherGAAPDisclosures" xlink:title="iascf-edap_IASReconciliationAnotherGAAPDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_HeldMaturityInvestmentsPolicyTreatmentRegularWayPurchasesSales" xlink:label="iascf-edap_HeldMaturityInvestmentsPolicyTreatmentRegularWayPurchasesSales" xlink:title="iascf-edap_HeldMaturityInvestmentsPolicyTreatmentRegularWayPurchasesSales" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_HeldMaturityInvestmentsPolicy" xlink:label="iascf-edap_HeldMaturityInvestmentsPolicy" xlink:title="iascf-edap_HeldMaturityInvestmentsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_HedgingPolicy" xlink:label="iascf-edap_HedgingPolicy" xlink:title="iascf-edap_HedgingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_HedgingFinancialInstrumentsAggregate" xlink:label="iascf-edap_HedgingFinancialInstrumentsAggregate" xlink:title="iascf-edap_HedgingFinancialInstrumentsAggregate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_HedgeNetInvestment" xlink:label="iascf-edap_HedgeNetInvestment" xlink:title="iascf-edap_HedgeNetInvestment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GrossInvestment" xlink:label="iascf-edap_GrossInvestment" xlink:title="iascf-edap_GrossInvestment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GrossCarryingAmountRetiredPropertyPlantEquipmentHeldDisposal" xlink:label="iascf-edap_GrossCarryingAmountRetiredPropertyPlantEquipmentHeldDisposal" xlink:title="iascf-edap_GrossCarryingAmountRetiredPropertyPlantEquipmentHeldDisposal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GrossAmountReceivableContractCustomers" xlink:label="iascf-edap_GrossAmountReceivableContractCustomers" xlink:title="iascf-edap_GrossAmountReceivableContractCustomers" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GrossAmountPayableContractCustomers" xlink:label="iascf-edap_GrossAmountPayableContractCustomers" xlink:title="iascf-edap_GrossAmountPayableContractCustomers" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetReceivablePayableContractsProgressGrossAmount" xlink:label="iascf-edap_NetReceivablePayableContractsProgressGrossAmount" xlink:title="iascf-edap_NetReceivablePayableContractsProgressGrossAmount" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GovernmentGrantsReductionRelatedExpense" xlink:label="iascf-edap_GovernmentGrantsReductionRelatedExpense" xlink:title="iascf-edap_GovernmentGrantsReductionRelatedExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GovernmentGrantsPolicy" xlink:label="iascf-edap_GovernmentGrantsPolicy" xlink:title="iascf-edap_GovernmentGrantsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GovernmentGrantsDisclosures" xlink:label="iascf-edap_GovernmentGrantsDisclosures" xlink:title="iascf-edap_GovernmentGrantsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillRelatingAcquisitionReasonsAmortisationGoodwillExceedingTwentyYears" xlink:label="iascf-edap_GoodwillRelatingAcquisitionReasonsAmortisationGoodwillExceedingTwentyYears" xlink:title="iascf-edap_GoodwillRelatingAcquisitionReasonsAmortisationGoodwillExceedingTwentyYears" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillGrossChangesOtherChanges" xlink:label="iascf-edap_GoodwillGrossChangesOtherChanges" xlink:title="iascf-edap_GoodwillGrossChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_GoodwillGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_GoodwillGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillGrossChangesDisposalBusiness" xlink:label="iascf-edap_GoodwillGrossChangesDisposalBusiness" xlink:title="iascf-edap_GoodwillGrossChangesDisposalBusiness" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillGrossChangesAdjustmentsResultingSubsequentChangesFairValueAssetsLiabilities" xlink:label="iascf-edap_GoodwillGrossChangesAdjustmentsResultingSubsequentChangesFairValueAssetsLiabilities" xlink:title="iascf-edap_GoodwillGrossChangesAdjustmentsResultingSubsequentChangesFairValueAssetsLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillGrossChangesAdditions" xlink:label="iascf-edap_GoodwillGrossChangesAdditions" xlink:title="iascf-edap_GoodwillGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillGrossChanges" xlink:label="iascf-edap_GoodwillGrossChanges" xlink:title="iascf-edap_GoodwillGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillGrossBeginningBalance" xlink:label="iascf-edap_GoodwillGrossBeginningBalance" xlink:title="iascf-edap_GoodwillGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillGrossEndingBalance" xlink:label="iascf-edap_GoodwillGrossEndingBalance" xlink:title="iascf-edap_GoodwillGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesImpairmentLossesReversed" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesImpairmentLossesReversed" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesImpairmentLossesReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognised" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognised" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesDisposalBusiness" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesDisposalBusiness" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesDisposalBusiness" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChangesAmortisationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentChanges" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChanges" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentBeginningBalance" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentBeginningBalance" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoodwillAccumulatedAmortisationImpairmentEndingBalance" xlink:label="iascf-edap_GoodwillAccumulatedAmortisationImpairmentEndingBalance" xlink:title="iascf-edap_GoodwillAccumulatedAmortisationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GoingConcernInformation" xlink:label="iascf-edap_GoingConcernInformation" xlink:title="iascf-edap_GoingConcernInformation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeographicConcentration" xlink:label="iascf-edap_GeographicConcentration" xlink:title="iascf-edap_GeographicConcentration" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralInformationRelatingInterestRateRisk" xlink:label="iascf-edap_GeneralInformationRelatingInterestRateRisk" xlink:title="iascf-edap_GeneralInformationRelatingInterestRateRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralInformationRelatingHedgingFinancialInstruments" xlink:label="iascf-edap_GeneralInformationRelatingHedgingFinancialInstruments" xlink:title="iascf-edap_GeneralInformationRelatingHedgingFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralInformationRelatingFairValueFinancialInstruments" xlink:label="iascf-edap_GeneralInformationRelatingFairValueFinancialInstruments" xlink:title="iascf-edap_GeneralInformationRelatingFairValueFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralInformationRelatingCurrencyRisk" xlink:label="iascf-edap_GeneralInformationRelatingCurrencyRisk" xlink:title="iascf-edap_GeneralInformationRelatingCurrencyRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralInformationRelatingCreditRisk" xlink:label="iascf-edap_GeneralInformationRelatingCreditRisk" xlink:title="iascf-edap_GeneralInformationRelatingCreditRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralDescriptionTerminationBenefits" xlink:label="iascf-edap_GeneralDescriptionTerminationBenefits" xlink:title="iascf-edap_GeneralDescriptionTerminationBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralDescriptionPostEmploymentBenefitObligations" xlink:label="iascf-edap_GeneralDescriptionPostEmploymentBenefitObligations" xlink:title="iascf-edap_GeneralDescriptionPostEmploymentBenefitObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralDescriptionEquityCompensationPlans" xlink:label="iascf-edap_GeneralDescriptionEquityCompensationPlans" xlink:title="iascf-edap_GeneralDescriptionEquityCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralDescriptionEmployeeCompensationPlans" xlink:label="iascf-edap_GeneralDescriptionEmployeeCompensationPlans" xlink:title="iascf-edap_GeneralDescriptionEmployeeCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralDescriptionDefinedBenefitPlans" xlink:label="iascf-edap_GeneralDescriptionDefinedBenefitPlans" xlink:title="iascf-edap_GeneralDescriptionDefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GainsLossDisposalsAttributableDiscontinuingOperationsGross" xlink:label="iascf-edap_GainsLossDisposalsAttributableDiscontinuingOperationsGross" xlink:title="iascf-edap_GainsLossDisposalsAttributableDiscontinuingOperationsGross" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GainsLossDisposalsAttributableDiscontinuingOperations" xlink:label="iascf-edap_GainsLossDisposalsAttributableDiscontinuingOperations" xlink:title="iascf-edap_GainsLossDisposalsAttributableDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GainLossNetMonetaryPosition" xlink:label="iascf-edap_GainLossNetMonetaryPosition" xlink:title="iascf-edap_GainLossNetMonetaryPosition" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_HyperinflationaryReportingDisclosures" xlink:label="iascf-edap_HyperinflationaryReportingDisclosures" xlink:title="iascf-edap_HyperinflationaryReportingDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GainLossDisposedInvestmentProperty" xlink:label="iascf-edap_GainLossDisposedInvestmentProperty" xlink:title="iascf-edap_GainLossDisposedInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FuturesContractsPolicy" xlink:label="iascf-edap_FuturesContractsPolicy" xlink:title="iascf-edap_FuturesContractsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FutureMinimumSubleasePaymentsExpectedReceivedUnderNonCancelableSubleases" xlink:label="iascf-edap_FutureMinimumSubleasePaymentsExpectedReceivedUnderNonCancelableSubleases" xlink:title="iascf-edap_FutureMinimumSubleasePaymentsExpectedReceivedUnderNonCancelableSubleases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeasesLesseesDisclosures" xlink:label="iascf-edap_OperatingLeasesLesseesDisclosures" xlink:title="iascf-edap_OperatingLeasesLesseesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FutureFinanceChargesUnderFinanceLeaseObligations" xlink:label="iascf-edap_FutureFinanceChargesUnderFinanceLeaseObligations" xlink:title="iascf-edap_FutureFinanceChargesUnderFinanceLeaseObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FutureDefinedBenefitIncreases" xlink:label="iascf-edap_FutureDefinedBenefitIncreases" xlink:title="iascf-edap_FutureDefinedBenefitIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FundamentalErrorsPolicy" xlink:label="iascf-edap_FundamentalErrorsPolicy" xlink:title="iascf-edap_FundamentalErrorsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FundamentalErrorsGrossTotalAllFundamentalErrors" xlink:label="iascf-edap_FundamentalErrorsGrossTotalAllFundamentalErrors" xlink:title="iascf-edap_FundamentalErrorsGrossTotalAllFundamentalErrors" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FundamentalErrorsNetTotalAllChanges" xlink:label="iascf-edap_FundamentalErrorsNetTotalAllChanges" xlink:title="iascf-edap_FundamentalErrorsNetTotalAllChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ForwardContractsPolicy" xlink:label="iascf-edap_ForwardContractsPolicy" xlink:title="iascf-edap_ForwardContractsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NonHedgingDerivativeFinancialInstrumentsPolicy" xlink:label="iascf-edap_NonHedgingDerivativeFinancialInstrumentsPolicy" xlink:title="iascf-edap_NonHedgingDerivativeFinancialInstrumentsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FormerMethodUsedCashGeneratingUnits" xlink:label="iascf-edap_FormerMethodUsedCashGeneratingUnits" xlink:title="iascf-edap_FormerMethodUsedCashGeneratingUnits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ForeignExchangeAdjustments" xlink:label="iascf-edap_ForeignExchangeAdjustments" xlink:title="iascf-edap_ForeignExchangeAdjustments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsUnderFinanceLeases" xlink:label="iascf-edap_FixturesFittingsUnderFinanceLeases" xlink:title="iascf-edap_FixturesFittingsUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsNetValuation" xlink:label="iascf-edap_FixturesFittingsNetValuation" xlink:title="iascf-edap_FixturesFittingsNetValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsNetCost" xlink:label="iascf-edap_FixturesFittingsNetCost" xlink:title="iascf-edap_FixturesFittingsNetCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_FixturesFittingsGrossChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_FixturesFittingsGrossChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesRevaluationIncreasesRecognisedIncome" xlink:label="iascf-edap_FixturesFittingsGrossChangesRevaluationIncreasesRecognisedIncome" xlink:title="iascf-edap_FixturesFittingsGrossChangesRevaluationIncreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesRevaluationIncreases" xlink:label="iascf-edap_FixturesFittingsGrossChangesRevaluationIncreases" xlink:title="iascf-edap_FixturesFittingsGrossChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesRevaluationDecreasesRecognisedIncome" xlink:label="iascf-edap_FixturesFittingsGrossChangesRevaluationDecreasesRecognisedIncome" xlink:title="iascf-edap_FixturesFittingsGrossChangesRevaluationDecreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesRevaluationDecreases" xlink:label="iascf-edap_FixturesFittingsGrossChangesRevaluationDecreases" xlink:title="iascf-edap_FixturesFittingsGrossChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesOtherMovements" xlink:label="iascf-edap_FixturesFittingsGrossChangesOtherMovements" xlink:title="iascf-edap_FixturesFittingsGrossChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesImpairmentReversalsRecognisedEquity" xlink:label="iascf-edap_FixturesFittingsGrossChangesImpairmentReversalsRecognisedEquity" xlink:title="iascf-edap_FixturesFittingsGrossChangesImpairmentReversalsRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesImpairmentLossesRecognisedEquity" xlink:label="iascf-edap_FixturesFittingsGrossChangesImpairmentLossesRecognisedEquity" xlink:title="iascf-edap_FixturesFittingsGrossChangesImpairmentLossesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_FixturesFittingsGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_FixturesFittingsGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesDisposals" xlink:label="iascf-edap_FixturesFittingsGrossChangesDisposals" xlink:title="iascf-edap_FixturesFittingsGrossChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesAdditions" xlink:label="iascf-edap_FixturesFittingsGrossChangesAdditions" xlink:title="iascf-edap_FixturesFittingsGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_FixturesFittingsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_FixturesFittingsGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossChanges" xlink:label="iascf-edap_FixturesFittingsGrossChanges" xlink:title="iascf-edap_FixturesFittingsGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsBeginningBalance" xlink:label="iascf-edap_FixturesFittingsBeginningBalance" xlink:title="iascf-edap_FixturesFittingsBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsGrossEndingBalance" xlink:label="iascf-edap_FixturesFittingsGrossEndingBalance" xlink:title="iascf-edap_FixturesFittingsGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesOtherMovements" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesOtherMovements" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesForeignExchangeMovements" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesForeignExchangeMovements" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDisposalsthroughBusinessDivestiture" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDisposalsthroughBusinessDivestiture" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDisposalsthroughBusinessDivestiture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDisposals" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDisposals" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDepreciationExpense" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDepreciationExpense" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChangesDepreciationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChanges" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChanges" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsBeginningBalance" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsBeginningBalance" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentsBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentEndingBalance" xlink:label="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentEndingBalance" xlink:title="iascf-edap_FixturesFittingsAccumulatedDepreciationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinishedGoodsNetRealisableValue" xlink:label="iascf-edap_FinishedGoodsNetRealisableValue" xlink:title="iascf-edap_FinishedGoodsNetRealisableValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InventoriesTotalNetRealisableValue" xlink:label="iascf-edap_InventoriesTotalNetRealisableValue" xlink:title="iascf-edap_InventoriesTotalNetRealisableValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinishedGoodsCost" xlink:label="iascf-edap_FinishedGoodsCost" xlink:title="iascf-edap_FinishedGoodsCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InventoriesTotalCost" xlink:label="iascf-edap_InventoriesTotalCost" xlink:title="iascf-edap_InventoriesTotalCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancingLeasesLessor" xlink:label="iascf-edap_FinancingLeasesLessor" xlink:title="iascf-edap_FinancingLeasesLessor" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialStatementDates" xlink:label="iascf-edap_FinancialStatementDates" xlink:title="iascf-edap_FinancialStatementDates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialRiskManagementStrategiesRelatedAgriculturalActivity" xlink:label="iascf-edap_FinancialRiskManagementStrategiesRelatedAgriculturalActivity" xlink:title="iascf-edap_FinancialRiskManagementStrategiesRelatedAgriculturalActivity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialRiskManagementObjectives" xlink:label="iascf-edap_FinancialRiskManagementObjectives" xlink:title="iascf-edap_FinancialRiskManagementObjectives" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialLiabilitiesHeldTradingPolicy" xlink:label="iascf-edap_FinancialLiabilitiesHeldTradingPolicy" xlink:title="iascf-edap_FinancialLiabilitiesHeldTradingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialInstrumentsAcquiredIssuedAsHedgesRiskExposures" xlink:label="iascf-edap_FinancialInstrumentsAcquiredIssuedAsHedgesRiskExposures" xlink:title="iascf-edap_FinancialInstrumentsAcquiredIssuedAsHedgesRiskExposures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialInformationForSegment" xlink:label="iascf-edap_FinancialInformationForSegment" xlink:title="iascf-edap_FinancialInformationForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialInformationForSegments" xlink:label="iascf-edap_FinancialInformationForSegments" xlink:title="iascf-edap_FinancialInformationForSegments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SegmentInformationDisclosures" xlink:label="iascf-edap_SegmentInformationDisclosures" xlink:title="iascf-edap_SegmentInformationDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialImpactNonComplianceNetIncome" xlink:label="iascf-edap_FinancialImpactNonComplianceNetIncome" xlink:title="iascf-edap_FinancialImpactNonComplianceNetIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialImpactNonComplianceLiabilities" xlink:label="iascf-edap_FinancialImpactNonComplianceLiabilities" xlink:title="iascf-edap_FinancialImpactNonComplianceLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialImpactNonComplianceEquity" xlink:label="iascf-edap_FinancialImpactNonComplianceEquity" xlink:title="iascf-edap_FinancialImpactNonComplianceEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialImpactNonComplianceCashFlows" xlink:label="iascf-edap_FinancialImpactNonComplianceCashFlows" xlink:title="iascf-edap_FinancialImpactNonComplianceCashFlows" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialImpactNonComplianceAssets" xlink:label="iascf-edap_FinancialImpactNonComplianceAssets" xlink:title="iascf-edap_FinancialImpactNonComplianceAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialImpactDepartureIAS" xlink:label="iascf-edap_FinancialImpactDepartureIAS" xlink:title="iascf-edap_FinancialImpactDepartureIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialHighlights" xlink:label="iascf-edap_FinancialHighlights" xlink:title="iascf-edap_FinancialHighlights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ManagementCommentary" xlink:label="iascf-edap_ManagementCommentary" xlink:title="iascf-edap_ManagementCommentary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialEffectChangesAccountingPoliciesAdoptedSegmentReporting" xlink:label="iascf-edap_FinancialEffectChangesAccountingPoliciesAdoptedSegmentReporting" xlink:title="iascf-edap_FinancialEffectChangesAccountingPoliciesAdoptedSegmentReporting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetsHeldTradingPolicy" xlink:label="iascf-edap_FinancialAssetsHeldTradingPolicy" xlink:title="iascf-edap_FinancialAssetsHeldTradingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetsExcessFairValue" xlink:label="iascf-edap_FinancialAssetsExcessFairValue" xlink:title="iascf-edap_FinancialAssetsExcessFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSoldTypeFinancialAsset" xlink:label="iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSoldTypeFinancialAsset" xlink:title="iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSoldTypeFinancialAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSoldDescriptionFinancialAsset" xlink:label="iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSoldDescriptionFinancialAsset" xlink:title="iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSoldDescriptionFinancialAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinanceLeasesLessorPolicy" xlink:label="iascf-edap_FinanceLeasesLessorPolicy" xlink:title="iascf-edap_FinanceLeasesLessorPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeasesLessorPolicy" xlink:label="iascf-edap_LeasesLessorPolicy" xlink:title="iascf-edap_LeasesLessorPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinanceLeasesLesseePolicy" xlink:label="iascf-edap_FinanceLeasesLesseePolicy" xlink:title="iascf-edap_FinanceLeasesLesseePolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinanceLeasesLesseeDisclosures" xlink:label="iascf-edap_FinanceLeasesLesseeDisclosures" xlink:title="iascf-edap_FinanceLeasesLesseeDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinanceLeaseReceivablesPolicy" xlink:label="iascf-edap_FinanceLeaseReceivablesPolicy" xlink:title="iascf-edap_FinanceLeaseReceivablesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinanceLeaseReceivablesGrossNonCurrent" xlink:label="iascf-edap_FinanceLeaseReceivablesGrossNonCurrent" xlink:title="iascf-edap_FinanceLeaseReceivablesGrossNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinanceLeaseReceivablesGrossCurrent" xlink:label="iascf-edap_FinanceLeaseReceivablesGrossCurrent" xlink:title="iascf-edap_FinanceLeaseReceivablesGrossCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinanceCostsDisclosures" xlink:label="iascf-edap_FinanceCostsDisclosures" xlink:title="iascf-edap_FinanceCostsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_Finance" xlink:label="iascf-edap_Finance" xlink:title="iascf-edap_Finance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValuesInterests" xlink:label="iascf-edap_FairValuesInterests" xlink:title="iascf-edap_FairValuesInterests" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueSharesIssuedAcquireEntity" xlink:label="iascf-edap_FairValueSharesIssuedAcquireEntity" xlink:title="iascf-edap_FairValueSharesIssuedAcquireEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueRightReimbursementRecognisedAssetDefinedBenefitPlans" xlink:label="iascf-edap_FairValueRightReimbursementRecognisedAssetDefinedBenefitPlans" xlink:title="iascf-edap_FairValueRightReimbursementRecognisedAssetDefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueReimbursementsRightsRecognisedAssetsDefinedBenefitPlans" xlink:label="iascf-edap_FairValueReimbursementsRightsRecognisedAssetsDefinedBenefitPlans" xlink:title="iascf-edap_FairValueReimbursementsRightsRecognisedAssetsDefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValuePropertyPlantEquipmentCostMateriallyDifferent" xlink:label="iascf-edap_FairValuePropertyPlantEquipmentCostMateriallyDifferent" xlink:title="iascf-edap_FairValuePropertyPlantEquipmentCostMateriallyDifferent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueHedge" xlink:label="iascf-edap_FairValueHedge" xlink:title="iascf-edap_FairValueHedge" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueFinancialInstrumentsHedgedAgainst" xlink:label="iascf-edap_FairValueFinancialInstrumentsHedgedAgainst" xlink:title="iascf-edap_FairValueFinancialInstrumentsHedgedAgainst" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueFinancialAssetGroupAssets" xlink:label="iascf-edap_FairValueFinancialAssetGroupAssets" xlink:title="iascf-edap_FairValueFinancialAssetGroupAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueEntitysOwnEquityInstrumentsHeldEquityCompensationPlans" xlink:label="iascf-edap_FairValueEntitysOwnEquityInstrumentsHeldEquityCompensationPlans" xlink:title="iascf-edap_FairValueEntitysOwnEquityInstrumentsHeldEquityCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SharesOptionsIssuedHeldUnderEquityCompensationPlans" xlink:label="iascf-edap_SharesOptionsIssuedHeldUnderEquityCompensationPlans" xlink:title="iascf-edap_SharesOptionsIssuedHeldUnderEquityCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueDefinedBenefitPlanAssets" xlink:label="iascf-edap_FairValueDefinedBenefitPlanAssets" xlink:title="iascf-edap_FairValueDefinedBenefitPlanAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetFundedDefinedBenefitPlanObligations" xlink:label="iascf-edap_NetFundedDefinedBenefitPlanObligations" xlink:title="iascf-edap_NetFundedDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueDateIssue" xlink:label="iascf-edap_FairValueDateIssue" xlink:title="iascf-edap_FairValueDateIssue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueConsiderationReceivedEquityCompensationPlansEmployees" xlink:label="iascf-edap_FairValueConsiderationReceivedEquityCompensationPlansEmployees" xlink:title="iascf-edap_FairValueConsiderationReceivedEquityCompensationPlansEmployees" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsIssuedEquityCompensationPlan" xlink:label="iascf-edap_InstrumentsIssuedEquityCompensationPlan" xlink:title="iascf-edap_InstrumentsIssuedEquityCompensationPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueClassFinancialInstrument" xlink:label="iascf-edap_FairValueClassFinancialInstrument" xlink:title="iascf-edap_FairValueClassFinancialInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FactPlanDefinedBenefitPlan" xlink:label="iascf-edap_FactPlanDefinedBenefitPlan" xlink:title="iascf-edap_FactPlanDefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FactComparativesCannotProvidedFirstApplyingIAS" xlink:label="iascf-edap_FactComparativesCannotProvidedFirstApplyingIAS" xlink:title="iascf-edap_FactComparativesCannotProvidedFirstApplyingIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FactAmountAdjustmentRetainedEarningsOpeningBalanceCannotDeterminedFirstApplyingIAS" xlink:label="iascf-edap_FactAmountAdjustmentRetainedEarningsOpeningBalanceCannotDeterminedFirstApplyingIAS" xlink:title="iascf-edap_FactAmountAdjustmentRetainedEarningsOpeningBalanceCannotDeterminedFirstApplyingIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExtraordinaryPortionProfitLossAssociates" xlink:label="iascf-edap_ExtraordinaryPortionProfitLossAssociates" xlink:title="iascf-edap_ExtraordinaryPortionProfitLossAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareProfitLossAssociates" xlink:label="iascf-edap_ShareProfitLossAssociates" xlink:title="iascf-edap_ShareProfitLossAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExtraordinaryItemsEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" xlink:label="iascf-edap_ExtraordinaryItemsEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" xlink:title="iascf-edap_ExtraordinaryItemsEachEntityPriorDateCombinationIncludedNetProfitLossShownCombinedEntitysFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeStatementDisclosuresRelatedPeriodPriorMerger" xlink:label="iascf-edap_IncomeStatementDisclosuresRelatedPeriodPriorMerger" xlink:title="iascf-edap_IncomeStatementDisclosuresRelatedPeriodPriorMerger" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExtentSurplusDeficitAffectAmountFutureContributions" xlink:label="iascf-edap_ExtentSurplusDeficitAffectAmountFutureContributions" xlink:title="iascf-edap_ExtentSurplusDeficitAffectAmountFutureContributions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExtentOptionsVested" xlink:label="iascf-edap_ExtentOptionsVested" xlink:title="iascf-edap_ExtentOptionsVested" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExposureInterestRateCashFlowRisk" xlink:label="iascf-edap_ExposureInterestRateCashFlowRisk" xlink:title="iascf-edap_ExposureInterestRateCashFlowRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExplanationWhyFairValuesUnreliable" xlink:label="iascf-edap_ExplanationWhyFairValuesUnreliable" xlink:title="iascf-edap_ExplanationWhyFairValuesUnreliable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExplanationWhyFairValueCannotReliablyMeasured" xlink:label="iascf-edap_ExplanationWhyFairValueCannotReliablyMeasured" xlink:title="iascf-edap_ExplanationWhyFairValueCannotReliablyMeasured" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExplanationSubsequentAdjustmentsProvisionalFairValues" xlink:label="iascf-edap_ExplanationSubsequentAdjustmentsProvisionalFairValues" xlink:title="iascf-edap_ExplanationSubsequentAdjustmentsProvisionalFairValues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValuesDeterminedProvisionalBasis" xlink:label="iascf-edap_FairValuesDeterminedProvisionalBasis" xlink:title="iascf-edap_FairValuesDeterminedProvisionalBasis" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExplanationMovementsInvestmentSignificantAssociates" xlink:label="iascf-edap_ExplanationMovementsInvestmentSignificantAssociates" xlink:title="iascf-edap_ExplanationMovementsInvestmentSignificantAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentsAssociatesDisclosures" xlink:label="iascf-edap_InvestmentsAssociatesDisclosures" xlink:title="iascf-edap_InvestmentsAssociatesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExplanationChangesApplicableTaxRate" xlink:label="iascf-edap_ExplanationChangesApplicableTaxRate" xlink:title="iascf-edap_ExplanationChangesApplicableTaxRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExplanationBasisComputationApplicableTaxRate" xlink:label="iascf-edap_ExplanationBasisComputationApplicableTaxRate" xlink:title="iascf-edap_ExplanationBasisComputationApplicableTaxRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReconciliationApplicableTaxation" xlink:label="iascf-edap_ReconciliationApplicableTaxation" xlink:title="iascf-edap_ReconciliationApplicableTaxation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpiryDates" xlink:label="iascf-edap_ExpiryDates" xlink:title="iascf-edap_ExpiryDates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpensesRecognisedDefinedContributionPlans" xlink:label="iascf-edap_ExpensesRecognisedDefinedContributionPlans" xlink:title="iascf-edap_ExpensesRecognisedDefinedContributionPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpensesOrdinaryActivitiesDiscontinuingOperations" xlink:label="iascf-edap_ExpensesOrdinaryActivitiesDiscontinuingOperations" xlink:title="iascf-edap_ExpensesOrdinaryActivitiesDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpenseRecognisedIncomeStatementDefinedBenefitPlans" xlink:label="iascf-edap_ExpenseRecognisedIncomeStatementDefinedBenefitPlans" xlink:title="iascf-edap_ExpenseRecognisedIncomeStatementDefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpectedTimingReceiptCashFlowsRelatingBindingSalesAgreements" xlink:label="iascf-edap_ExpectedTimingReceiptCashFlowsRelatingBindingSalesAgreements" xlink:title="iascf-edap_ExpectedTimingReceiptCashFlowsRelatingBindingSalesAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpectedReturnReimbursementRightsRecognisedAssets" xlink:label="iascf-edap_ExpectedReturnReimbursementRightsRecognisedAssets" xlink:title="iascf-edap_ExpectedReturnReimbursementRightsRecognisedAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpectedReturnPlanAssets" xlink:label="iascf-edap_ExpectedReturnPlanAssets" xlink:title="iascf-edap_ExpectedReturnPlanAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpectedRateSalaryIncreases" xlink:label="iascf-edap_ExpectedRateSalaryIncreases" xlink:title="iascf-edap_ExpectedRateSalaryIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpectedRateReturnReimbursementRightsRecognisedAssetsUnderParagraph" xlink:label="iascf-edap_ExpectedRateReturnReimbursementRightsRecognisedAssetsUnderParagraph" xlink:title="iascf-edap_ExpectedRateReturnReimbursementRightsRecognisedAssetsUnderParagraph" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpectedDatePeriodTransactionAffectNetProfitLoss" xlink:label="iascf-edap_ExpectedDatePeriodTransactionAffectNetProfitLoss" xlink:title="iascf-edap_ExpectedDatePeriodTransactionAffectNetProfitLoss" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpectedContractualRepricingMaturityDateDiffersContractPrice" xlink:label="iascf-edap_ExpectedContractualRepricingMaturityDateDiffersContractPrice" xlink:title="iascf-edap_ExpectedContractualRepricingMaturityDateDiffersContractPrice" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExistenceTermsRenewalPurchaseOptionsEscalationClauses" xlink:label="iascf-edap_ExistenceTermsRenewalPurchaseOptionsEscalationClauses" xlink:title="iascf-edap_ExistenceTermsRenewalPurchaseOptionsEscalationClauses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantFinanceLeasingArrangements" xlink:label="iascf-edap_SignificantFinanceLeasingArrangements" xlink:title="iascf-edap_SignificantFinanceLeasingArrangements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExistenceDetailsEarlySettlementOptions" xlink:label="iascf-edap_ExistenceDetailsEarlySettlementOptions" xlink:title="iascf-edap_ExistenceDetailsEarlySettlementOptions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExistenceDetailsConversionOptions" xlink:label="iascf-edap_ExistenceDetailsConversionOptions" xlink:title="iascf-edap_ExistenceDetailsConversionOptions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExercisePrices" xlink:label="iascf-edap_ExercisePrices" xlink:title="iascf-edap_ExercisePrices" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExercisePrice" xlink:label="iascf-edap_ExercisePrice" xlink:title="iascf-edap_ExercisePrice" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExerciseDates" xlink:label="iascf-edap_ExerciseDates" xlink:title="iascf-edap_ExerciseDates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExerciseDate" xlink:label="iascf-edap_ExerciseDate" xlink:title="iascf-edap_ExerciseDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExchangeDifferencesRelatingDefinedBenefitPlanObligations" xlink:label="iascf-edap_ExchangeDifferencesRelatingDefinedBenefitPlanObligations" xlink:title="iascf-edap_ExchangeDifferencesRelatingDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExceptionalItemsIncomeExpenseTotal" xlink:label="iascf-edap_ExceptionalItemsIncomeExpenseTotal" xlink:title="iascf-edap_ExceptionalItemsIncomeExpenseTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EvidenceProvidesBasisManagementsBeliefCarryingAmountWillRecovered" xlink:label="iascf-edap_EvidenceProvidesBasisManagementsBeliefCarryingAmountWillRecovered" xlink:title="iascf-edap_EvidenceProvidesBasisManagementsBeliefCarryingAmountWillRecovered" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EstimatedUsefulLivesDepreciationRatesPropertyPlantEquipment" xlink:label="iascf-edap_EstimatedUsefulLivesDepreciationRatesPropertyPlantEquipment" xlink:title="iascf-edap_EstimatedUsefulLivesDepreciationRatesPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EstimatedUsefulLivesDepreciationRates" xlink:label="iascf-edap_EstimatedUsefulLivesDepreciationRates" xlink:title="iascf-edap_EstimatedUsefulLivesDepreciationRates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EstimatedUsefulLivesAmortisationRatesUsedIntangibleAssets" xlink:label="iascf-edap_EstimatedUsefulLivesAmortisationRatesUsedIntangibleAssets" xlink:title="iascf-edap_EstimatedUsefulLivesAmortisationRatesUsedIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EstimatedImpactFutureChangeAccountingPolicyDueFutureAdoptionIAS" xlink:label="iascf-edap_EstimatedImpactFutureChangeAccountingPolicyDueFutureAdoptionIAS" xlink:title="iascf-edap_EstimatedImpactFutureChangeAccountingPolicyDueFutureAdoptionIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EstimatedFinancialEffectEventAfterBalanceSheetDate" xlink:label="iascf-edap_EstimatedFinancialEffectEventAfterBalanceSheetDate" xlink:title="iascf-edap_EstimatedFinancialEffectEventAfterBalanceSheetDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EstimatedFinancialEffect" xlink:label="iascf-edap_EstimatedFinancialEffect" xlink:title="iascf-edap_EstimatedFinancialEffect" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityInstrumentsPolicyOptionsPolicy" xlink:label="iascf-edap_EquityInstrumentsPolicyOptionsPolicy" xlink:title="iascf-edap_EquityInstrumentsPolicyOptionsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationPlansPolicy" xlink:label="iascf-edap_EquityCompensationPlansPolicy" xlink:title="iascf-edap_EquityCompensationPlansPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlansTermsLoansAdvancesEmployeeCompensationPlans" xlink:label="iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlansTermsLoansAdvancesEmployeeCompensationPlans" xlink:title="iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlansTermsLoansAdvancesEmployeeCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlansAmountLoansAdvancesEmployeeCompensationPlans" xlink:label="iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlansAmountLoansAdvancesEmployeeCompensationPlans" xlink:title="iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlansAmountLoansAdvancesEmployeeCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlans" xlink:label="iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlans" xlink:title="iascf-edap_EquityCompensationPlansDetailLoansAdvancesEmployeeCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationBenefitsKeyManagementPersonnel" xlink:label="iascf-edap_EquityCompensationBenefitsKeyManagementPersonnel" xlink:title="iascf-edap_EquityCompensationBenefitsKeyManagementPersonnel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationBenefitsInstrumentsIssuedEntitysParent" xlink:label="iascf-edap_EquityCompensationBenefitsInstrumentsIssuedEntitysParent" xlink:title="iascf-edap_EquityCompensationBenefitsInstrumentsIssuedEntitysParent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationBenefits" xlink:label="iascf-edap_EquityCompensationBenefits" xlink:title="iascf-edap_EquityCompensationBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EntityMerged" xlink:label="iascf-edap_EntityMerged" xlink:title="iascf-edap_EntityMerged" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EntityContextSegmentIdentifierForGeographicSegment" xlink:label="iascf-edap_EntityContextSegmentIdentifierForGeographicSegment" xlink:title="iascf-edap_EntityContextSegmentIdentifierForGeographicSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EntityContextSegmentIdentifierForBusinessSegment" xlink:label="iascf-edap_EntityContextSegmentIdentifierForBusinessSegment" xlink:title="iascf-edap_EntityContextSegmentIdentifierForBusinessSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EmployeeShareOptions" xlink:label="iascf-edap_EmployeeShareOptions" xlink:title="iascf-edap_EmployeeShareOptions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EmployeeCompensationPlansPolicy" xlink:label="iascf-edap_EmployeeCompensationPlansPolicy" xlink:title="iascf-edap_EmployeeCompensationPlansPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EmployeeCompensationPlansDisclosures" xlink:label="iascf-edap_EmployeeCompensationPlansDisclosures" xlink:title="iascf-edap_EmployeeCompensationPlansDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EmployeeCompensationPlanExpenseRecognised" xlink:label="iascf-edap_EmployeeCompensationPlanExpenseRecognised" xlink:title="iascf-edap_EmployeeCompensationPlanExpenseRecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ElementsRelatedPartyTransaction" xlink:label="iascf-edap_ElementsRelatedPartyTransaction" xlink:title="iascf-edap_ElementsRelatedPartyTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectsMasterNettingAgreements" xlink:label="iascf-edap_EffectsMasterNettingAgreements" xlink:title="iascf-edap_EffectsMasterNettingAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveInterestRatesInterestRateMaturityRiskFloatingRateInstrument" xlink:label="iascf-edap_EffectiveInterestRatesInterestRateMaturityRiskFloatingRateInstrument" xlink:title="iascf-edap_EffectiveInterestRatesInterestRateMaturityRiskFloatingRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveInterestRatesInterestRateMaturityRiskFixedRateInstrument" xlink:label="iascf-edap_EffectiveInterestRatesInterestRateMaturityRiskFixedRateInstrument" xlink:title="iascf-edap_EffectiveInterestRatesInterestRateMaturityRiskFixedRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveInterestRates" xlink:label="iascf-edap_EffectiveInterestRates" xlink:title="iascf-edap_EffectiveInterestRates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveInterestRatePreferenceShares" xlink:label="iascf-edap_EffectiveInterestRatePreferenceShares" xlink:title="iascf-edap_EffectiveInterestRatePreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestRateRiskAssociatedPreferenceSharesLiability" xlink:label="iascf-edap_InterestRateRiskAssociatedPreferenceSharesLiability" xlink:title="iascf-edap_InterestRateRiskAssociatedPreferenceSharesLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RightsPreferencesRestrictionsPreferenceSharesClass" xlink:label="iascf-edap_RightsPreferencesRestrictionsPreferenceSharesClass" xlink:title="iascf-edap_RightsPreferencesRestrictionsPreferenceSharesClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveInterestRate" xlink:label="iascf-edap_EffectiveInterestRate" xlink:title="iascf-edap_EffectiveInterestRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveDatesRevalutation" xlink:label="iascf-edap_EffectiveDatesRevalutation" xlink:title="iascf-edap_EffectiveDatesRevalutation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveDatesRevaluation" xlink:label="iascf-edap_EffectiveDatesRevaluation" xlink:title="iascf-edap_EffectiveDatesRevaluation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveDateMerger" xlink:label="iascf-edap_EffectiveDateMerger" xlink:title="iascf-edap_EffectiveDateMerger" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectiveDateAcquisition" xlink:label="iascf-edap_EffectiveDateAcquisition" xlink:title="iascf-edap_EffectiveDateAcquisition" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectHypotheticalChangeInterestRates" xlink:label="iascf-edap_EffectHypotheticalChangeInterestRates" xlink:title="iascf-edap_EffectHypotheticalChangeInterestRates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EffectChangeTaxStatusEnterpriseShareholders" xlink:label="iascf-edap_EffectChangeTaxStatusEnterpriseShareholders" xlink:title="iascf-edap_EffectChangeTaxStatusEnterpriseShareholders" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EarlyFutureAdoptionInternationalAccountingStandard" xlink:label="iascf-edap_EarlyFutureAdoptionInternationalAccountingStandard" xlink:title="iascf-edap_EarlyFutureAdoptionInternationalAccountingStandard" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EachIASPermitsChoiceTransitionalPolicyPolicyAdoptedFirstApplyingIAS" xlink:label="iascf-edap_EachIASPermitsChoiceTransitionalPolicyPolicyAdoptedFirstApplyingIAS" xlink:title="iascf-edap_EachIASPermitsChoiceTransitionalPolicyPolicyAdoptedFirstApplyingIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FirstTimeApplicationIASBasisPresentationFinancialStatements" xlink:label="iascf-edap_FirstTimeApplicationIASBasisPresentationFinancialStatements" xlink:title="iascf-edap_FirstTimeApplicationIASBasisPresentationFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_Domicile" xlink:label="iascf-edap_Domicile" xlink:title="iascf-edap_Domicile" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendVotingRights" xlink:label="iascf-edap_DividendVotingRights" xlink:title="iascf-edap_DividendVotingRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendsReceived" xlink:label="iascf-edap_DividendsReceived" xlink:title="iascf-edap_DividendsReceived" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendsPerSharePreferenceShares" xlink:label="iascf-edap_DividendsPerSharePreferenceShares" xlink:title="iascf-edap_DividendsPerSharePreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendsPerShareOrdinaryShares" xlink:label="iascf-edap_DividendsPerShareOrdinaryShares" xlink:title="iascf-edap_DividendsPerShareOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendsPaid" xlink:label="iascf-edap_DividendsPaid" xlink:title="iascf-edap_DividendsPaid" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendPolicy" xlink:label="iascf-edap_DividendPolicy" xlink:title="iascf-edap_DividendPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityInstrumentsPolicy" xlink:label="iascf-edap_EquityInstrumentsPolicy" xlink:title="iascf-edap_EquityInstrumentsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisposalsthroughBusinessDivestiture" xlink:label="iascf-edap_DisposalsthroughBusinessDivestiture" xlink:title="iascf-edap_DisposalsthroughBusinessDivestiture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisposalsSignificantAssociates" xlink:label="iascf-edap_DisposalsSignificantAssociates" xlink:title="iascf-edap_DisposalsSignificantAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisposalsInvestmentProperty" xlink:label="iascf-edap_DisposalsInvestmentProperty" xlink:title="iascf-edap_DisposalsInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisposalsAggregate" xlink:label="iascf-edap_DisposalsAggregate" xlink:title="iascf-edap_DisposalsAggregate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DiscountRate" xlink:label="iascf-edap_DiscountRate" xlink:title="iascf-edap_DiscountRate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlan" xlink:label="iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlan" xlink:title="iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlans" xlink:label="iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlans" xlink:title="iascf-edap_PrincipalActuarialAssumptionsUsedDefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingToEachFundamentalError" xlink:label="iascf-edap_DisclosuresRelatingToEachFundamentalError" xlink:title="iascf-edap_DisclosuresRelatingToEachFundamentalError" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingHedging" xlink:label="iascf-edap_DisclosuresRelatingHedging" xlink:title="iascf-edap_DisclosuresRelatingHedging" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingFundamentalErrorsAggregate" xlink:label="iascf-edap_DisclosuresRelatingFundamentalErrorsAggregate" xlink:title="iascf-edap_DisclosuresRelatingFundamentalErrorsAggregate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FundamentalErrorsDisclosures" xlink:label="iascf-edap_FundamentalErrorsDisclosures" xlink:title="iascf-edap_FundamentalErrorsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingFairValue" xlink:label="iascf-edap_DisclosuresRelatingFairValue" xlink:title="iascf-edap_DisclosuresRelatingFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingEachChangeAccountingPolicy" xlink:label="iascf-edap_DisclosuresRelatingEachChangeAccountingPolicy" xlink:title="iascf-edap_DisclosuresRelatingEachChangeAccountingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosurePowerAmendAfterIssue" xlink:label="iascf-edap_DisclosurePowerAmendAfterIssue" xlink:title="iascf-edap_DisclosurePowerAmendAfterIssue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosureComparativesNotComparable" xlink:label="iascf-edap_DisclosureComparativesNotComparable" xlink:title="iascf-edap_DisclosureComparativesNotComparable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DirectorExecutiveEmployeeBenefits" xlink:label="iascf-edap_DirectorExecutiveEmployeeBenefits" xlink:title="iascf-edap_DirectorExecutiveEmployeeBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DirectOperatingExpensesInvestmentPropertyNotGeneratingRentalIncome" xlink:label="iascf-edap_DirectOperatingExpensesInvestmentPropertyNotGeneratingRentalIncome" xlink:title="iascf-edap_DirectOperatingExpensesInvestmentPropertyNotGeneratingRentalIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DirectOperatingExpensesInvestmentPropertyGeneratingRentalIncome" xlink:label="iascf-edap_DirectOperatingExpensesInvestmentPropertyGeneratingRentalIncome" xlink:title="iascf-edap_DirectOperatingExpensesInvestmentPropertyGeneratingRentalIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeExpensesInvestmentProperty" xlink:label="iascf-edap_IncomeExpensesInvestmentProperty" xlink:title="iascf-edap_IncomeExpensesInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DilutedEarningsLossPerShare" xlink:label="iascf-edap_DilutedEarningsLossPerShare" xlink:title="iascf-edap_DilutedEarningsLossPerShare" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DilutedEarningsLossPerShareDisclosures" xlink:label="iascf-edap_DilutedEarningsLossPerShareDisclosures" xlink:title="iascf-edap_DilutedEarningsLossPerShareDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DifferencesHistoricalCostDepreciationTransferredAccumulatedProfit" xlink:label="iascf-edap_DifferencesHistoricalCostDepreciationTransferredAccumulatedProfit" xlink:title="iascf-edap_DifferencesHistoricalCostDepreciationTransferredAccumulatedProfit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DifferenceBetweenLIFOAmountBalanceSheetLowerCurrentCostNetRealisableValue" xlink:label="iascf-edap_DifferenceBetweenLIFOAmountBalanceSheetLowerCurrentCostNetRealisableValue" xlink:title="iascf-edap_DifferenceBetweenLIFOAmountBalanceSheetLowerCurrentCostNetRealisableValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DifferenceBetweenLIFOAmountBalanceSheetLowerAmountDeterminedIASNetRealisableValue" xlink:label="iascf-edap_DifferenceBetweenLIFOAmountBalanceSheetLowerAmountDeterminedIASNetRealisableValue" xlink:title="iascf-edap_DifferenceBetweenLIFOAmountBalanceSheetLowerAmountDeterminedIASNetRealisableValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LIFODisclosures" xlink:label="iascf-edap_LIFODisclosures" xlink:title="iascf-edap_LIFODisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_DevelopmentCostsGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_DevelopmentCostsGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_DevelopmentCostsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_DevelopmentCostsGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsGrossBeginningBalance" xlink:label="iascf-edap_DevelopmentCostsGrossBeginningBalance" xlink:title="iascf-edap_DevelopmentCostsGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsGrossEndingBalance" xlink:label="iascf-edap_DevelopmentCostsGrossEndingBalance" xlink:title="iascf-edap_DevelopmentCostsGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesImpairmentLossesReversedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChangesAmortisationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChanges" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChanges" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentBeginningBalance" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentBeginningBalance" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentEndingBalance" xlink:label="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentEndingBalance" xlink:title="iascf-edap_DevelopmentCostsAccumulatedAmortisationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeterminationFairValue" xlink:label="iascf-edap_DeterminationFairValue" xlink:title="iascf-edap_DeterminationFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyFairValueModel" xlink:label="iascf-edap_InvestmentPropertyFairValueModel" xlink:title="iascf-edap_InvestmentPropertyFairValueModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DetailsSignificantIntangibleAssets" xlink:label="iascf-edap_DetailsSignificantIntangibleAssets" xlink:title="iascf-edap_DetailsSignificantIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DetailsExtraordinaryItemsIncomeExpense" xlink:label="iascf-edap_DetailsExtraordinaryItemsIncomeExpense" xlink:title="iascf-edap_DetailsExtraordinaryItemsIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExtraordinaryItemsIncomeExpenseDisclosures" xlink:label="iascf-edap_ExtraordinaryItemsIncomeExpenseDisclosures" xlink:title="iascf-edap_ExtraordinaryItemsIncomeExpenseDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DetailRecognisedTerminationBenefits" xlink:label="iascf-edap_DetailRecognisedTerminationBenefits" xlink:title="iascf-edap_DetailRecognisedTerminationBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionSignificantNonCashTransaction" xlink:label="iascf-edap_DescriptionSignificantNonCashTransaction" xlink:title="iascf-edap_DescriptionSignificantNonCashTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionSignificantIntangibleAssetsControlledNotRecognisedEntity" xlink:label="iascf-edap_DescriptionSignificantIntangibleAssetsControlledNotRecognisedEntity" xlink:title="iascf-edap_DescriptionSignificantIntangibleAssetsControlledNotRecognisedEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionSignificantIntangibleAsset" xlink:label="iascf-edap_DescriptionSignificantIntangibleAsset" xlink:title="iascf-edap_DescriptionSignificantIntangibleAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionSharesIssuedConsiderationMerger" xlink:label="iascf-edap_DescriptionSharesIssuedConsiderationMerger" xlink:title="iascf-edap_DescriptionSharesIssuedConsiderationMerger" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SharesIssuedConsiderationMerger" xlink:label="iascf-edap_SharesIssuedConsiderationMerger" xlink:title="iascf-edap_SharesIssuedConsiderationMerger" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionSecurity" xlink:label="iascf-edap_DescriptionSecurity" xlink:title="iascf-edap_DescriptionSecurity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionRelatedPartyTransaction" xlink:label="iascf-edap_DescriptionRelatedPartyTransaction" xlink:title="iascf-edap_DescriptionRelatedPartyTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TransactionRelatedParty" xlink:label="iascf-edap_TransactionRelatedParty" xlink:title="iascf-edap_TransactionRelatedParty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionReconcilingItem" xlink:label="iascf-edap_DescriptionReconcilingItem" xlink:title="iascf-edap_DescriptionReconcilingItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionRecognisedTerminationBenefit" xlink:label="iascf-edap_DescriptionRecognisedTerminationBenefit" xlink:title="iascf-edap_DescriptionRecognisedTerminationBenefit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionRecognisedDeferredTaxLiabilities" xlink:label="iascf-edap_DescriptionRecognisedDeferredTaxLiabilities" xlink:title="iascf-edap_DescriptionRecognisedDeferredTaxLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionReclassification" xlink:label="iascf-edap_DescriptionReclassification" xlink:title="iascf-edap_DescriptionReclassification" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionReasonPotentialRisk" xlink:label="iascf-edap_DescriptionReasonPotentialRisk" xlink:title="iascf-edap_DescriptionReasonPotentialRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionPurchaseConsiderationPaidContingentlyPayable" xlink:label="iascf-edap_DescriptionPurchaseConsiderationPaidContingentlyPayable" xlink:title="iascf-edap_DescriptionPurchaseConsiderationPaidContingentlyPayable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PurchaseConsiderationAcquireEntity" xlink:label="iascf-edap_PurchaseConsiderationAcquireEntity" xlink:title="iascf-edap_PurchaseConsiderationAcquireEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionProvision" xlink:label="iascf-edap_DescriptionProvision" xlink:title="iascf-edap_DescriptionProvision" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionPropertyPlantEquipmentPledgedSecurity" xlink:label="iascf-edap_DescriptionPropertyPlantEquipmentPledgedSecurity" xlink:title="iascf-edap_DescriptionPropertyPlantEquipmentPledgedSecurity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionPropertyOccupiedOtherAssetsUsedReportingEntity" xlink:label="iascf-edap_DescriptionPropertyOccupiedOtherAssetsUsedReportingEntity" xlink:title="iascf-edap_DescriptionPropertyOccupiedOtherAssetsUsedReportingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionPreviouslyUsedHedgesUnlikelyOccur" xlink:label="iascf-edap_DescriptionPreviouslyUsedHedgesUnlikelyOccur" xlink:title="iascf-edap_DescriptionPreviouslyUsedHedgesUnlikelyOccur" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionOperationsPrincipalActivities" xlink:label="iascf-edap_DescriptionOperationsPrincipalActivities" xlink:title="iascf-edap_DescriptionOperationsPrincipalActivities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionMultiEmployerDefinedBenefitPlans" xlink:label="iascf-edap_DescriptionMultiEmployerDefinedBenefitPlans" xlink:title="iascf-edap_DescriptionMultiEmployerDefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MultiEmployerDefinedBenefitPlansTreatedDefinedContributionPlans" xlink:label="iascf-edap_MultiEmployerDefinedBenefitPlansTreatedDefinedContributionPlans" xlink:title="iascf-edap_MultiEmployerDefinedBenefitPlansTreatedDefinedContributionPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionMerger" xlink:label="iascf-edap_DescriptionMerger" xlink:title="iascf-edap_DescriptionMerger" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionLiabilityOtherItemPledgedAgainst" xlink:label="iascf-edap_DescriptionLiabilityOtherItemPledgedAgainst" xlink:title="iascf-edap_DescriptionLiabilityOtherItemPledgedAgainst" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionItemRevalued" xlink:label="iascf-edap_DescriptionItemRevalued" xlink:title="iascf-edap_DescriptionItemRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionInvestmentPropertyFairValueModel" xlink:label="iascf-edap_DescriptionInvestmentPropertyFairValueModel" xlink:title="iascf-edap_DescriptionInvestmentPropertyFairValueModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyMeasuredUnderFairValueMethodCostMethodUsed" xlink:label="iascf-edap_InvestmentPropertyMeasuredUnderFairValueMethodCostMethodUsed" xlink:title="iascf-edap_InvestmentPropertyMeasuredUnderFairValueMethodCostMethodUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionInvestmentPropertyCostModel" xlink:label="iascf-edap_DescriptionInvestmentPropertyCostModel" xlink:title="iascf-edap_DescriptionInvestmentPropertyCostModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyCostModel" xlink:label="iascf-edap_InvestmentPropertyCostModel" xlink:title="iascf-edap_InvestmentPropertyCostModel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionInterestRateMaturityRiskFloatingRateInstrument" xlink:label="iascf-edap_DescriptionInterestRateMaturityRiskFloatingRateInstrument" xlink:title="iascf-edap_DescriptionInterestRateMaturityRiskFloatingRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionInterestRateMaturityRiskFixedRateInstrument" xlink:label="iascf-edap_DescriptionInterestRateMaturityRiskFixedRateInstrument" xlink:title="iascf-edap_DescriptionInterestRateMaturityRiskFixedRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionIntangibleAssetPledgedSecurityTitleRestricted" xlink:label="iascf-edap_DescriptionIntangibleAssetPledgedSecurityTitleRestricted" xlink:title="iascf-edap_DescriptionIntangibleAssetPledgedSecurityTitleRestricted" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionIntangibleAssetAcquiredThroughGovernmentGrant" xlink:label="iascf-edap_DescriptionIntangibleAssetAcquiredThroughGovernmentGrant" xlink:title="iascf-edap_DescriptionIntangibleAssetAcquiredThroughGovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionInstrumentCreatingPotentialRisk" xlink:label="iascf-edap_DescriptionInstrumentCreatingPotentialRisk" xlink:title="iascf-edap_DescriptionInstrumentCreatingPotentialRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionInstrument" xlink:label="iascf-edap_DescriptionInstrument" xlink:title="iascf-edap_DescriptionInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ShareOptionsExercisedUnderEquityCompensationPlansDuringPeriod" xlink:label="iascf-edap_ShareOptionsExercisedUnderEquityCompensationPlansDuringPeriod" xlink:title="iascf-edap_ShareOptionsExercisedUnderEquityCompensationPlansDuringPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionHedge" xlink:label="iascf-edap_DescriptionHedge" xlink:title="iascf-edap_DescriptionHedge" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionGovernmentGrant" xlink:label="iascf-edap_DescriptionGovernmentGrant" xlink:title="iascf-edap_DescriptionGovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFutureLossExpense" xlink:label="iascf-edap_DescriptionFutureLossExpense" xlink:title="iascf-edap_DescriptionFutureLossExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFundamentalError" xlink:label="iascf-edap_DescriptionFundamentalError" xlink:title="iascf-edap_DescriptionFundamentalError" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFullyAmortisedIntangibleAssetsUse" xlink:label="iascf-edap_DescriptionFullyAmortisedIntangibleAssetsUse" xlink:title="iascf-edap_DescriptionFullyAmortisedIntangibleAssetsUse" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFinancialInstrumentsReportingEntity" xlink:label="iascf-edap_DescriptionFinancialInstrumentsReportingEntity" xlink:title="iascf-edap_DescriptionFinancialInstrumentsReportingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFinancialInstrumentsMeasuredCostNotFairValue" xlink:label="iascf-edap_DescriptionFinancialInstrumentsMeasuredCostNotFairValue" xlink:title="iascf-edap_DescriptionFinancialInstrumentsMeasuredCostNotFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpracticalFairValueInformation" xlink:label="iascf-edap_ImpracticalFairValueInformation" xlink:title="iascf-edap_ImpracticalFairValueInformation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFinancialInstrumentsHedgedAgainst" xlink:label="iascf-edap_DescriptionFinancialInstrumentsHedgedAgainst" xlink:title="iascf-edap_DescriptionFinancialInstrumentsHedgedAgainst" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFinancialAssetSubjectCreditRisk" xlink:label="iascf-edap_DescriptionFinancialAssetSubjectCreditRisk" xlink:title="iascf-edap_DescriptionFinancialAssetSubjectCreditRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFinancialAssetGroupAssets" xlink:label="iascf-edap_DescriptionFinancialAssetGroupAssets" xlink:title="iascf-edap_DescriptionFinancialAssetGroupAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionFinancialAsset" xlink:label="iascf-edap_DescriptionFinancialAsset" xlink:title="iascf-edap_DescriptionFinancialAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionExtraordinaryItemIncomeExpense" xlink:label="iascf-edap_DescriptionExtraordinaryItemIncomeExpense" xlink:title="iascf-edap_DescriptionExtraordinaryItemIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionExceptionalItemIncomeExpense" xlink:label="iascf-edap_DescriptionExceptionalItemIncomeExpense" xlink:title="iascf-edap_DescriptionExceptionalItemIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionEventAfterBalanceSheetDate" xlink:label="iascf-edap_DescriptionEventAfterBalanceSheetDate" xlink:title="iascf-edap_DescriptionEventAfterBalanceSheetDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EventAfterBalanceSheetDate" xlink:label="iascf-edap_EventAfterBalanceSheetDate" xlink:title="iascf-edap_EventAfterBalanceSheetDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ListEventsAfterBalanceSheetDate" xlink:label="iascf-edap_ListEventsAfterBalanceSheetDate" xlink:title="iascf-edap_ListEventsAfterBalanceSheetDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionEquityCompensationPlan" xlink:label="iascf-edap_DescriptionEquityCompensationPlan" xlink:title="iascf-edap_DescriptionEquityCompensationPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationPlan" xlink:label="iascf-edap_EquityCompensationPlan" xlink:title="iascf-edap_EquityCompensationPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionEntityAcquired" xlink:label="iascf-edap_DescriptionEntityAcquired" xlink:title="iascf-edap_DescriptionEntityAcquired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionDividendProposedNotPaid" xlink:label="iascf-edap_DescriptionDividendProposedNotPaid" xlink:title="iascf-edap_DescriptionDividendProposedNotPaid" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionDividendPaidPreferenceShares" xlink:label="iascf-edap_DescriptionDividendPaidPreferenceShares" xlink:title="iascf-edap_DescriptionDividendPaidPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionDividendPaidOrdinaryShares" xlink:label="iascf-edap_DescriptionDividendPaidOrdinaryShares" xlink:title="iascf-edap_DescriptionDividendPaidOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionDisposedInvestmentProperty" xlink:label="iascf-edap_DescriptionDisposedInvestmentProperty" xlink:title="iascf-edap_DescriptionDisposedInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionDiscontinuingOperation" xlink:label="iascf-edap_DescriptionDiscontinuingOperation" xlink:title="iascf-edap_DescriptionDiscontinuingOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionDefinedBenefitPlan" xlink:label="iascf-edap_DescriptionDefinedBenefitPlan" xlink:title="iascf-edap_DescriptionDefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionDeferredExpenditureNonCurrent" xlink:label="iascf-edap_DescriptionDeferredExpenditureNonCurrent" xlink:title="iascf-edap_DescriptionDeferredExpenditureNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionDeferredExpenditureCurrent" xlink:label="iascf-edap_DescriptionDeferredExpenditureCurrent" xlink:title="iascf-edap_DescriptionDeferredExpenditureCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionCurrencyRiskInstrument" xlink:label="iascf-edap_DescriptionCurrencyRiskInstrument" xlink:title="iascf-edap_DescriptionCurrencyRiskInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionContingentTerminationBenefit" xlink:label="iascf-edap_DescriptionContingentTerminationBenefit" xlink:title="iascf-edap_DescriptionContingentTerminationBenefit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionCompositionGeographicSegments" xlink:label="iascf-edap_DescriptionCompositionGeographicSegments" xlink:title="iascf-edap_DescriptionCompositionGeographicSegments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionCompositionBusinessSegments" xlink:label="iascf-edap_DescriptionCompositionBusinessSegments" xlink:title="iascf-edap_DescriptionCompositionBusinessSegments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionCompositionSegments" xlink:label="iascf-edap_DescriptionCompositionSegments" xlink:title="iascf-edap_DescriptionCompositionSegments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionCollateral" xlink:label="iascf-edap_DescriptionCollateral" xlink:title="iascf-edap_DescriptionCollateral" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionClassRevaluedIntangibleAsset" xlink:label="iascf-edap_DescriptionClassRevaluedIntangibleAsset" xlink:title="iascf-edap_DescriptionClassRevaluedIntangibleAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionClassPreferenceShareCapital" xlink:label="iascf-edap_DescriptionClassPreferenceShareCapital" xlink:title="iascf-edap_DescriptionClassPreferenceShareCapital" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionClassOrdinaryShareCapital" xlink:label="iascf-edap_DescriptionClassOrdinaryShareCapital" xlink:title="iascf-edap_DescriptionClassOrdinaryShareCapital" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionClassFinancialLiability" xlink:label="iascf-edap_DescriptionClassFinancialLiability" xlink:title="iascf-edap_DescriptionClassFinancialLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionClassFinancialInstrument" xlink:label="iascf-edap_DescriptionClassFinancialInstrument" xlink:title="iascf-edap_DescriptionClassFinancialInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionClassAssetRevalued" xlink:label="iascf-edap_DescriptionClassAssetRevalued" xlink:title="iascf-edap_DescriptionClassAssetRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionChangesAccountingPoliciesAdoptedSegmentReporting" xlink:label="iascf-edap_DescriptionChangesAccountingPoliciesAdoptedSegmentReporting" xlink:title="iascf-edap_DescriptionChangesAccountingPoliciesAdoptedSegmentReporting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionChangeReportingPeriod" xlink:label="iascf-edap_DescriptionChangeReportingPeriod" xlink:title="iascf-edap_DescriptionChangeReportingPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionChangeClassificationSignificantForeignOperation" xlink:label="iascf-edap_DescriptionChangeClassificationSignificantForeignOperation" xlink:title="iascf-edap_DescriptionChangeClassificationSignificantForeignOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionChangeAccountingPolicy" xlink:label="iascf-edap_DescriptionChangeAccountingPolicy" xlink:title="iascf-edap_DescriptionChangeAccountingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionCashGeneratingUnit" xlink:label="iascf-edap_DescriptionCashGeneratingUnit" xlink:title="iascf-edap_DescriptionCashGeneratingUnit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionCapitalCommitment" xlink:label="iascf-edap_DescriptionCapitalCommitment" xlink:title="iascf-edap_DescriptionCapitalCommitment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionBalanceSheetItem" xlink:label="iascf-edap_DescriptionBalanceSheetItem" xlink:title="iascf-edap_DescriptionBalanceSheetItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MajorClassBalanceSheetItem" xlink:label="iascf-edap_MajorClassBalanceSheetItem" xlink:title="iascf-edap_MajorClassBalanceSheetItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionAssetUnderBindingSalesAgreements" xlink:label="iascf-edap_DescriptionAssetUnderBindingSalesAgreements" xlink:title="iascf-edap_DescriptionAssetUnderBindingSalesAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionAssetLiabilityClass" xlink:label="iascf-edap_DescriptionAssetLiabilityClass" xlink:title="iascf-edap_DescriptionAssetLiabilityClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DescriptionAssetImpaired" xlink:label="iascf-edap_DescriptionAssetImpaired" xlink:title="iascf-edap_DescriptionAssetImpaired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DerivativeFinancialInstrumentsPolicySwapsPolicy" xlink:label="iascf-edap_DerivativeFinancialInstrumentsPolicySwapsPolicy" xlink:title="iascf-edap_DerivativeFinancialInstrumentsPolicySwapsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DerivativeFinancialInstrumentsPolicyFuturesContractsPolicy" xlink:label="iascf-edap_DerivativeFinancialInstrumentsPolicyFuturesContractsPolicy" xlink:title="iascf-edap_DerivativeFinancialInstrumentsPolicyFuturesContractsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DerivativeFinancialInstrumentsPolicyForwardContractsPolicy" xlink:label="iascf-edap_DerivativeFinancialInstrumentsPolicyForwardContractsPolicy" xlink:title="iascf-edap_DerivativeFinancialInstrumentsPolicyForwardContractsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DerivativeFinancialInstrumentsPolicy" xlink:label="iascf-edap_DerivativeFinancialInstrumentsPolicy" xlink:title="iascf-edap_DerivativeFinancialInstrumentsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DerecognitionGainsLossesFairValueChangesAFSAssetsIntitiallyRecognisedDirectlyEquity" xlink:label="iascf-edap_DerecognitionGainsLossesFairValueChangesAFSAssetsIntitiallyRecognisedDirectlyEquity" xlink:title="iascf-edap_DerecognitionGainsLossesFairValueChangesAFSAssetsIntitiallyRecognisedDirectlyEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DerecognitionFinancialAssets" xlink:label="iascf-edap_DerecognitionFinancialAssets" xlink:title="iascf-edap_DerecognitionFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SecuritisationRepurchaseAgreements" xlink:label="iascf-edap_SecuritisationRepurchaseAgreements" xlink:title="iascf-edap_SecuritisationRepurchaseAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepreciationMethodRevaluedAssets" xlink:label="iascf-edap_DepreciationMethodRevaluedAssets" xlink:title="iascf-edap_DepreciationMethodRevaluedAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentPolicy" xlink:label="iascf-edap_PropertyPlantEquipmentPolicy" xlink:title="iascf-edap_PropertyPlantEquipmentPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepreciationMethodPlantEquipment" xlink:label="iascf-edap_DepreciationMethodPlantEquipment" xlink:title="iascf-edap_DepreciationMethodPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepreciationMethodOtherPropertyPlantEquipment" xlink:label="iascf-edap_DepreciationMethodOtherPropertyPlantEquipment" xlink:title="iascf-edap_DepreciationMethodOtherPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepreciationMethodMotorVehicles" xlink:label="iascf-edap_DepreciationMethodMotorVehicles" xlink:title="iascf-edap_DepreciationMethodMotorVehicles" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepreciationMethodFixturesFittings" xlink:label="iascf-edap_DepreciationMethodFixturesFittings" xlink:title="iascf-edap_DepreciationMethodFixturesFittings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepreciationMethodBuildings" xlink:label="iascf-edap_DepreciationMethodBuildings" xlink:title="iascf-edap_DepreciationMethodBuildings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepreciationForSegment" xlink:label="iascf-edap_DepreciationForSegment" xlink:title="iascf-edap_DepreciationForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepreciationExpense" xlink:label="iascf-edap_DepreciationExpense" xlink:title="iascf-edap_DepreciationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DepartureFromIAS" xlink:label="iascf-edap_DepartureFromIAS" xlink:title="iascf-edap_DepartureFromIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DetailsDeparturesIAS" xlink:label="iascf-edap_DetailsDeparturesIAS" xlink:title="iascf-edap_DetailsDeparturesIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DenominatedCurrency" xlink:label="iascf-edap_DenominatedCurrency" xlink:title="iascf-edap_DenominatedCurrency" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinitionCashCashEquivalents" xlink:label="iascf-edap_DefinitionCashCashEquivalents" xlink:title="iascf-edap_DefinitionCashCashEquivalents" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedContributionPlansPolicy" xlink:label="iascf-edap_DefinedContributionPlansPolicy" xlink:title="iascf-edap_DefinedContributionPlansPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedContributionPlansDisclosures" xlink:label="iascf-edap_DefinedContributionPlansDisclosures" xlink:title="iascf-edap_DefinedContributionPlansDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlanObligationsTotal" xlink:label="iascf-edap_DefinedBenefitPlanObligationsTotal" xlink:title="iascf-edap_DefinedBenefitPlanObligationsTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlanObligationsBeginningBalance" xlink:label="iascf-edap_DefinedBenefitPlanObligationsBeginningBalance" xlink:title="iascf-edap_DefinedBenefitPlanObligationsBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlanObligationsEndingBalance" xlink:label="iascf-edap_DefinedBenefitPlanObligationsEndingBalance" xlink:title="iascf-edap_DefinedBenefitPlanObligationsEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsDefinedBenefitPlanObligations" xlink:label="iascf-edap_MovementsDefinedBenefitPlanObligations" xlink:title="iascf-edap_MovementsDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlanObligationChargedCreditedEquity" xlink:label="iascf-edap_DefinedBenefitPlanObligationChargedCreditedEquity" xlink:title="iascf-edap_DefinedBenefitPlanObligationChargedCreditedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlanObligationChangesDisposalSubsidiary" xlink:label="iascf-edap_DefinedBenefitPlanObligationChangesDisposalSubsidiary" xlink:title="iascf-edap_DefinedBenefitPlanObligationChangesDisposalSubsidiary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlanObligationChangesAcquisitionSubsidiary" xlink:label="iascf-edap_DefinedBenefitPlanObligationChangesAcquisitionSubsidiary" xlink:title="iascf-edap_DefinedBenefitPlanObligationChangesAcquisitionSubsidiary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlanObligationChangesThroughBusinessCombinations" xlink:label="iascf-edap_DefinedBenefitPlanObligationChangesThroughBusinessCombinations" xlink:title="iascf-edap_DefinedBenefitPlanObligationChangesThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlan" xlink:label="iascf-edap_DefinedBenefitPlan" xlink:title="iascf-edap_DefinedBenefitPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlans" xlink:label="iascf-edap_DefinedBenefitPlans" xlink:title="iascf-edap_DefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsPropertyPlantEquipment" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsPropertyPlantEquipment" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsInvestmentProperty" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsInvestmentProperty" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsIntangibleAssets" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsIntangibleAssets" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsFinancialInstruments" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsFinancialInstruments" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingRevaluationsFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingProvisions" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingProvisions" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingPostEmploymentBenefitObligations" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingPostEmploymentBenefitObligations" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingPostEmploymentBenefitObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingOther" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingOther" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingOther" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingForeignExchangeContracts" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingForeignExchangeContracts" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingForeignExchangeContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingDepreciation" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingDepreciation" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingDepreciation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingAmortisation" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingAmortisation" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingAmortisation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesRelatingAccruals" xlink:label="iascf-edap_DeferredTaxLiabilitiesRelatingAccruals" xlink:title="iascf-edap_DeferredTaxLiabilitiesRelatingAccruals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesTotal" xlink:label="iascf-edap_DeferredTaxLiabilitiesTotal" xlink:title="iascf-edap_DeferredTaxLiabilitiesTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxLiabilitiesPolicy" xlink:label="iascf-edap_DeferredTaxLiabilitiesPolicy" xlink:title="iascf-edap_DeferredTaxLiabilitiesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxExpenseIncomerelatingTaxRateChangesNewTaxes" xlink:label="iascf-edap_DeferredTaxExpenseIncomerelatingTaxRateChangesNewTaxes" xlink:title="iascf-edap_DeferredTaxExpenseIncomerelatingTaxRateChangesNewTaxes" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxExpenseIncomerelatingOriginationReversalTemporaryDifferences" xlink:label="iascf-edap_DeferredTaxExpenseIncomerelatingOriginationReversalTemporaryDifferences" xlink:title="iascf-edap_DeferredTaxExpenseIncomerelatingOriginationReversalTemporaryDifferences" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxExpenseForeign" xlink:label="iascf-edap_DeferredTaxExpenseForeign" xlink:title="iascf-edap_DeferredTaxExpenseForeign" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxExpenseDomestic" xlink:label="iascf-edap_DeferredTaxExpenseDomestic" xlink:title="iascf-edap_DeferredTaxExpenseDomestic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxExpenseForeignDomestic" xlink:label="iascf-edap_DeferredTaxExpenseForeignDomestic" xlink:title="iascf-edap_DeferredTaxExpenseForeignDomestic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxExpenseArisingWriteDownReversalWriteDownDeferredTaxAssetduringAssessmentUsability" xlink:label="iascf-edap_DeferredTaxExpenseArisingWriteDownReversalWriteDownDeferredTaxAssetduringAssessmentUsability" xlink:title="iascf-edap_DeferredTaxExpenseArisingWriteDownReversalWriteDownDeferredTaxAssetduringAssessmentUsability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxExpenseNet" xlink:label="iascf-edap_DeferredTaxExpenseNet" xlink:title="iascf-edap_DeferredTaxExpenseNet" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingTaxLosses" xlink:label="iascf-edap_DeferredTaxAssetsRelatingTaxLosses" xlink:title="iascf-edap_DeferredTaxAssetsRelatingTaxLosses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingTaxCredits" xlink:label="iascf-edap_DeferredTaxAssetsRelatingTaxCredits" xlink:title="iascf-edap_DeferredTaxAssetsRelatingTaxCredits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingRevaluationsPropertyPlantEquipment" xlink:label="iascf-edap_DeferredTaxAssetsRelatingRevaluationsPropertyPlantEquipment" xlink:title="iascf-edap_DeferredTaxAssetsRelatingRevaluationsPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingRevaluationsInvestmentProperty" xlink:label="iascf-edap_DeferredTaxAssetsRelatingRevaluationsInvestmentProperty" xlink:title="iascf-edap_DeferredTaxAssetsRelatingRevaluationsInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingRevaluationsIntangibleAssets" xlink:label="iascf-edap_DeferredTaxAssetsRelatingRevaluationsIntangibleAssets" xlink:title="iascf-edap_DeferredTaxAssetsRelatingRevaluationsIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingRevaluationsFinancialInstruments" xlink:label="iascf-edap_DeferredTaxAssetsRelatingRevaluationsFinancialInstruments" xlink:title="iascf-edap_DeferredTaxAssetsRelatingRevaluationsFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingProvisions" xlink:label="iascf-edap_DeferredTaxAssetsRelatingProvisions" xlink:title="iascf-edap_DeferredTaxAssetsRelatingProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingPostEmploymentBenefitObligations" xlink:label="iascf-edap_DeferredTaxAssetsRelatingPostEmploymentBenefitObligations" xlink:title="iascf-edap_DeferredTaxAssetsRelatingPostEmploymentBenefitObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingOther" xlink:label="iascf-edap_DeferredTaxAssetsRelatingOther" xlink:title="iascf-edap_DeferredTaxAssetsRelatingOther" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingForeignExchangeContracts" xlink:label="iascf-edap_DeferredTaxAssetsRelatingForeignExchangeContracts" xlink:title="iascf-edap_DeferredTaxAssetsRelatingForeignExchangeContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingDepreciation" xlink:label="iascf-edap_DeferredTaxAssetsRelatingDepreciation" xlink:title="iascf-edap_DeferredTaxAssetsRelatingDepreciation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingAmortisation" xlink:label="iascf-edap_DeferredTaxAssetsRelatingAmortisation" xlink:title="iascf-edap_DeferredTaxAssetsRelatingAmortisation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsRelatingAccruals" xlink:label="iascf-edap_DeferredTaxAssetsRelatingAccruals" xlink:title="iascf-edap_DeferredTaxAssetsRelatingAccruals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsTotal" xlink:label="iascf-edap_DeferredTaxAssetsTotal" xlink:title="iascf-edap_DeferredTaxAssetsTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsPolicy" xlink:label="iascf-edap_DeferredTaxAssetsPolicy" xlink:title="iascf-edap_DeferredTaxAssetsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredTaxAssetsDisclosures" xlink:label="iascf-edap_DeferredTaxAssetsDisclosures" xlink:title="iascf-edap_DeferredTaxAssetsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredIncomePolicy" xlink:label="iascf-edap_DeferredIncomePolicy" xlink:title="iascf-edap_DeferredIncomePolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LiabilitiesEquityPolicies" xlink:label="iascf-edap_LiabilitiesEquityPolicies" xlink:title="iascf-edap_LiabilitiesEquityPolicies" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredIncomeDisclosures" xlink:label="iascf-edap_DeferredIncomeDisclosures" xlink:title="iascf-edap_DeferredIncomeDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredGainsLosses" xlink:label="iascf-edap_DeferredGainsLosses" xlink:title="iascf-edap_DeferredGainsLosses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SummaryImpactAdoptingIAS" xlink:label="iascf-edap_SummaryImpactAdoptingIAS" xlink:title="iascf-edap_SummaryImpactAdoptingIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredExpenditures" xlink:label="iascf-edap_DeferredExpenditures" xlink:title="iascf-edap_DeferredExpenditures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherAssetsDisclosures" xlink:label="iascf-edap_OtherAssetsDisclosures" xlink:title="iascf-edap_OtherAssetsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefeasanceDebt" xlink:label="iascf-edap_DefeasanceDebt" xlink:title="iascf-edap_DefeasanceDebt" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DateRecordDividendProposedNotPaid" xlink:label="iascf-edap_DateRecordDividendProposedNotPaid" xlink:title="iascf-edap_DateRecordDividendProposedNotPaid" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DatePeriodExpectedCompletionDiscontinuance" xlink:label="iascf-edap_DatePeriodExpectedCompletionDiscontinuance" xlink:title="iascf-edap_DatePeriodExpectedCompletionDiscontinuance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DateInitialDisclosureDiscontinuingEvent" xlink:label="iascf-edap_DateInitialDisclosureDiscontinuingEvent" xlink:title="iascf-edap_DateInitialDisclosureDiscontinuingEvent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DateDividendPaidPreferenceShares" xlink:label="iascf-edap_DateDividendPaidPreferenceShares" xlink:title="iascf-edap_DateDividendPaidPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DateDividendPaidOrdinaryShares" xlink:label="iascf-edap_DateDividendPaidOrdinaryShares" xlink:title="iascf-edap_DateDividendPaidOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DateAuthorisationIssue" xlink:label="iascf-edap_DateAuthorisationIssue" xlink:title="iascf-edap_DateAuthorisationIssue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentTaxExpense" xlink:label="iascf-edap_CurrentTaxExpense" xlink:title="iascf-edap_CurrentTaxExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentTaxAssetsDisclosures" xlink:label="iascf-edap_CurrentTaxAssetsDisclosures" xlink:title="iascf-edap_CurrentTaxAssetsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentServiceCost" xlink:label="iascf-edap_CurrentServiceCost" xlink:title="iascf-edap_CurrentServiceCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExpenseRecognisedIncomeStatementDefinedBenefitPlansTotal" xlink:label="iascf-edap_ExpenseRecognisedIncomeStatementDefinedBenefitPlansTotal" xlink:title="iascf-edap_ExpenseRecognisedIncomeStatementDefinedBenefitPlansTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentMethodUsedCashGeneratingUnits" xlink:label="iascf-edap_CurrentMethodUsedCashGeneratingUnits" xlink:title="iascf-edap_CurrentMethodUsedCashGeneratingUnits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentLiabilitiesJointVenture" xlink:label="iascf-edap_CurrentLiabilitiesJointVenture" xlink:title="iascf-edap_CurrentLiabilitiesJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TotalLiabilitiesJointVenture" xlink:label="iascf-edap_TotalLiabilitiesJointVenture" xlink:title="iascf-edap_TotalLiabilitiesJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentIncomeTaxLiabilitiesDisclosures" xlink:label="iascf-edap_CurrentIncomeTaxLiabilitiesDisclosures" xlink:title="iascf-edap_CurrentIncomeTaxLiabilitiesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LiabilitiesDisclosures" xlink:label="iascf-edap_LiabilitiesDisclosures" xlink:title="iascf-edap_LiabilitiesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentIncomeTaxExpenseForeign" xlink:label="iascf-edap_CurrentIncomeTaxExpenseForeign" xlink:title="iascf-edap_CurrentIncomeTaxExpenseForeign" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentIncomeTaxExpenseDomestic" xlink:label="iascf-edap_CurrentIncomeTaxExpenseDomestic" xlink:title="iascf-edap_CurrentIncomeTaxExpenseDomestic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentIncomeTaxExpenseForeignDomestic" xlink:label="iascf-edap_CurrentIncomeTaxExpenseForeignDomestic" xlink:title="iascf-edap_CurrentIncomeTaxExpenseForeignDomestic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeTaxExpenseIncomeForeignDomestic" xlink:label="iascf-edap_IncomeTaxExpenseIncomeForeignDomestic" xlink:title="iascf-edap_IncomeTaxExpenseIncomeForeignDomestic" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeTaxExpenseIncomeForeignDomesticEquityAccountedInvestments" xlink:label="iascf-edap_IncomeTaxExpenseIncomeForeignDomesticEquityAccountedInvestments" xlink:title="iascf-edap_IncomeTaxExpenseIncomeForeignDomesticEquityAccountedInvestments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentDeferredTaxRelatingInterestOtherPotentiallyDilutiveShares" xlink:label="iascf-edap_CurrentDeferredTaxRelatingInterestOtherPotentiallyDilutiveShares" xlink:title="iascf-edap_CurrentDeferredTaxRelatingInterestOtherPotentiallyDilutiveShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentDeferredTaxRelatingInterestConvertiblePreferenceShares" xlink:label="iascf-edap_CurrentDeferredTaxRelatingInterestConvertiblePreferenceShares" xlink:title="iascf-edap_CurrentDeferredTaxRelatingInterestConvertiblePreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentDeferredTaxRelatingInterestConvertibleDebt" xlink:label="iascf-edap_CurrentDeferredTaxRelatingInterestConvertibleDebt" xlink:title="iascf-edap_CurrentDeferredTaxRelatingInterestConvertibleDebt" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrentAssetsJointVenture" xlink:label="iascf-edap_CurrentAssetsJointVenture" xlink:title="iascf-edap_CurrentAssetsJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TotalAssetsJointVenture" xlink:label="iascf-edap_TotalAssetsJointVenture" xlink:title="iascf-edap_TotalAssetsJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrencyRisk" xlink:label="iascf-edap_CurrencyRisk" xlink:title="iascf-edap_CurrencyRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PriceRisk" xlink:label="iascf-edap_PriceRisk" xlink:title="iascf-edap_PriceRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrencyFinancialLiability" xlink:label="iascf-edap_CurrencyFinancialLiability" xlink:title="iascf-edap_CurrencyFinancialLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CumulativeEffectChangeAccountingPolicyPerBasicShare" xlink:label="iascf-edap_CumulativeEffectChangeAccountingPolicyPerBasicShare" xlink:title="iascf-edap_CumulativeEffectChangeAccountingPolicyPerBasicShare" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CumulativeAmountNotRecognised" xlink:label="iascf-edap_CumulativeAmountNotRecognised" xlink:title="iascf-edap_CumulativeAmountNotRecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CriteriaDistinguishInvestmentPropertyOwnerOccupiedPropertyHeldSaleDifficult" xlink:label="iascf-edap_CriteriaDistinguishInvestmentPropertyOwnerOccupiedPropertyHeldSaleDifficult" xlink:title="iascf-edap_CriteriaDistinguishInvestmentPropertyOwnerOccupiedPropertyHeldSaleDifficult" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CreditRisk" xlink:label="iascf-edap_CreditRisk" xlink:title="iascf-edap_CreditRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CountryIncorporationSignificantSubsidiary" xlink:label="iascf-edap_CountryIncorporationSignificantSubsidiary" xlink:title="iascf-edap_CountryIncorporationSignificantSubsidiary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CountryIncorporation" xlink:label="iascf-edap_CountryIncorporation" xlink:title="iascf-edap_CountryIncorporation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CounterpartyConcentration" xlink:label="iascf-edap_CounterpartyConcentration" xlink:title="iascf-edap_CounterpartyConcentration" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantConcentrationsCreditRisk" xlink:label="iascf-edap_SignificantConcentrationsCreditRisk" xlink:title="iascf-edap_SignificantConcentrationsCreditRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CostsIncurredRecognisedProfitsLessRecognisedLossesDate" xlink:label="iascf-edap_CostsIncurredRecognisedProfitsLessRecognisedLossesDate" xlink:title="iascf-edap_CostsIncurredRecognisedProfitsLessRecognisedLossesDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetReceivablePayableContractsProgressCostsIncurred" xlink:label="iascf-edap_NetReceivablePayableContractsProgressCostsIncurred" xlink:title="iascf-edap_NetReceivablePayableContractsProgressCostsIncurred" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CostInvestmentSignificantSubsidiary" xlink:label="iascf-edap_CostInvestmentSignificantSubsidiary" xlink:title="iascf-edap_CostInvestmentSignificantSubsidiary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantSubsidiary" xlink:label="iascf-edap_SignificantSubsidiary" xlink:title="iascf-edap_SignificantSubsidiary" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CostInvestmentSignificantJointVenture" xlink:label="iascf-edap_CostInvestmentSignificantJointVenture" xlink:title="iascf-edap_CostInvestmentSignificantJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantJointVenture" xlink:label="iascf-edap_SignificantJointVenture" xlink:title="iascf-edap_SignificantJointVenture" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CostInvestmentSignificantAssociate" xlink:label="iascf-edap_CostInvestmentSignificantAssociate" xlink:title="iascf-edap_CostInvestmentSignificantAssociate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantAssociate" xlink:label="iascf-edap_SignificantAssociate" xlink:title="iascf-edap_SignificantAssociate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConvertiblePreferenceShares" xlink:label="iascf-edap_ConvertiblePreferenceShares" xlink:title="iascf-edap_ConvertiblePreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConvertibleLoanNotesPolicy" xlink:label="iascf-edap_ConvertibleLoanNotesPolicy" xlink:title="iascf-edap_ConvertibleLoanNotesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConvertibleDebt" xlink:label="iascf-edap_ConvertibleDebt" xlink:title="iascf-edap_ConvertibleDebt" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConversionRights" xlink:label="iascf-edap_ConversionRights" xlink:title="iascf-edap_ConversionRights" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InstrumentsHeldEquityCompensationPlan" xlink:label="iascf-edap_InstrumentsHeldEquityCompensationPlan" xlink:title="iascf-edap_InstrumentsHeldEquityCompensationPlan" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ControllingEntity" xlink:label="iascf-edap_ControllingEntity" xlink:title="iascf-edap_ControllingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ControllingEntities" xlink:label="iascf-edap_ControllingEntities" xlink:title="iascf-edap_ControllingEntities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RelatedPartyDisclosures" xlink:label="iascf-edap_RelatedPartyDisclosures" xlink:title="iascf-edap_RelatedPartyDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContributionsPaidDefinedBenefitPlans" xlink:label="iascf-edap_ContributionsPaidDefinedBenefitPlans" xlink:title="iascf-edap_ContributionsPaidDefinedBenefitPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlanObligationsChanges" xlink:label="iascf-edap_DefinedBenefitPlanObligationsChanges" xlink:title="iascf-edap_DefinedBenefitPlanObligationsChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContributionsDefinedContributionPlansKeyManagementPersonnel" xlink:label="iascf-edap_ContributionsDefinedContributionPlansKeyManagementPersonnel" xlink:title="iascf-edap_ContributionsDefinedContributionPlansKeyManagementPersonnel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContributionsDefinedBenefitPlansKeyManagementPersonnel" xlink:label="iascf-edap_ContributionsDefinedBenefitPlansKeyManagementPersonnel" xlink:title="iascf-edap_ContributionsDefinedBenefitPlansKeyManagementPersonnel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PostEmploymentBenefitKeyManagementPersonnel" xlink:label="iascf-edap_PostEmploymentBenefitKeyManagementPersonnel" xlink:title="iascf-edap_PostEmploymentBenefitKeyManagementPersonnel" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContractRepricingMaturityDateTabular" xlink:label="iascf-edap_ContractRepricingMaturityDateTabular" xlink:title="iascf-edap_ContractRepricingMaturityDateTabular" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContractCostsIncurredRecognisedProfitsLessLossesDate" xlink:label="iascf-edap_ContractCostsIncurredRecognisedProfitsLessLossesDate" xlink:title="iascf-edap_ContractCostsIncurredRecognisedProfitsLessLossesDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentRentsUnderOperatingLeases" xlink:label="iascf-edap_ContingentRentsUnderOperatingLeases" xlink:title="iascf-edap_ContingentRentsUnderOperatingLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LeaseSubleasePaymentsRecognisedIncomePeriod" xlink:label="iascf-edap_LeaseSubleasePaymentsRecognisedIncomePeriod" xlink:title="iascf-edap_LeaseSubleasePaymentsRecognisedIncomePeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentRentsRecognisedIncome" xlink:label="iascf-edap_ContingentRentsRecognisedIncome" xlink:title="iascf-edap_ContingentRentsRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OperatingLeasesLessorsDisclosures" xlink:label="iascf-edap_OperatingLeasesLessorsDisclosures" xlink:title="iascf-edap_OperatingLeasesLessorsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentPaymentsAcquireEntity" xlink:label="iascf-edap_ContingentPaymentsAcquireEntity" xlink:title="iascf-edap_ContingentPaymentsAcquireEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentlyIssuableShares" xlink:label="iascf-edap_ContingentlyIssuableShares" xlink:title="iascf-edap_ContingentlyIssuableShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentLiabilitiesVenturerContingentlyLiableLiabilitiesOtherVenturers" xlink:label="iascf-edap_ContingentLiabilitiesVenturerContingentlyLiableLiabilitiesOtherVenturers" xlink:title="iascf-edap_ContingentLiabilitiesVenturerContingentlyLiableLiabilitiesOtherVenturers" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentLiabilitiesIncurredVenturerRelationInterestsJointVentures" xlink:label="iascf-edap_ContingentLiabilitiesIncurredVenturerRelationInterestsJointVentures" xlink:title="iascf-edap_ContingentLiabilitiesIncurredVenturerRelationInterestsJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentLiabilitiesRelatedJointVentures" xlink:label="iascf-edap_ContingentLiabilitiesRelatedJointVentures" xlink:title="iascf-edap_ContingentLiabilitiesRelatedJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentAssetReasonNonDisclosureallInformation" xlink:label="iascf-edap_ContingentAssetReasonNonDisclosureallInformation" xlink:title="iascf-edap_ContingentAssetReasonNonDisclosureallInformation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentAssetEstimatedFinancialEffect" xlink:label="iascf-edap_ContingentAssetEstimatedFinancialEffect" xlink:title="iascf-edap_ContingentAssetEstimatedFinancialEffect" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentAsset" xlink:label="iascf-edap_ContingentAsset" xlink:title="iascf-edap_ContingentAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingenciesDisclosures" xlink:label="iascf-edap_ContingenciesDisclosures" xlink:title="iascf-edap_ContingenciesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionWorkProgressChangesOtherMovements" xlink:label="iascf-edap_ConstructionWorkProgressChangesOtherMovements" xlink:title="iascf-edap_ConstructionWorkProgressChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionWorkProgressChangesForeignExchangeMovements" xlink:label="iascf-edap_ConstructionWorkProgressChangesForeignExchangeMovements" xlink:title="iascf-edap_ConstructionWorkProgressChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionWorkProgressChangesDisposals" xlink:label="iascf-edap_ConstructionWorkProgressChangesDisposals" xlink:title="iascf-edap_ConstructionWorkProgressChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionWorkProgressChangesAdditions" xlink:label="iascf-edap_ConstructionWorkProgressChangesAdditions" xlink:title="iascf-edap_ConstructionWorkProgressChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionWorkProgressChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_ConstructionWorkProgressChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_ConstructionWorkProgressChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionWorkProgressChanges" xlink:label="iascf-edap_ConstructionWorkProgressChanges" xlink:title="iascf-edap_ConstructionWorkProgressChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionWorkProgressBeginningBalance" xlink:label="iascf-edap_ConstructionWorkProgressBeginningBalance" xlink:title="iascf-edap_ConstructionWorkProgressBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionWorkProgressEndingBalance" xlink:label="iascf-edap_ConstructionWorkProgressEndingBalance" xlink:title="iascf-edap_ConstructionWorkProgressEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionProgressValuation" xlink:label="iascf-edap_ConstructionProgressValuation" xlink:title="iascf-edap_ConstructionProgressValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionProgressCost" xlink:label="iascf-edap_ConstructionProgressCost" xlink:title="iascf-edap_ConstructionProgressCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionContractsRevenueDisclosuresAdvancesReceivedConstructionContracts" xlink:label="iascf-edap_ConstructionContractsRevenueDisclosuresAdvancesReceivedConstructionContracts" xlink:title="iascf-edap_ConstructionContractsRevenueDisclosuresAdvancesReceivedConstructionContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionContractRevenueRecognition" xlink:label="iascf-edap_ConstructionContractRevenueRecognition" xlink:title="iascf-edap_ConstructionContractRevenueRecognition" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionContractsPolicy" xlink:label="iascf-edap_ConstructionContractsPolicy" xlink:title="iascf-edap_ConstructionContractsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionContractRevenueRecognisedDuringPeriod" xlink:label="iascf-edap_ConstructionContractRevenueRecognisedDuringPeriod" xlink:title="iascf-edap_ConstructionContractRevenueRecognisedDuringPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConstructionContractsRevenueDisclosures" xlink:label="iascf-edap_ConstructionContractsRevenueDisclosures" xlink:title="iascf-edap_ConstructionContractsRevenueDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeStatementDisclosures" xlink:label="iascf-edap_IncomeStatementDisclosures" xlink:title="iascf-edap_IncomeStatementDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConsolidationPrinciplesPolicy" xlink:label="iascf-edap_ConsolidationPrinciplesPolicy" xlink:title="iascf-edap_ConsolidationPrinciplesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConsolidatedTotalRevenue" xlink:label="iascf-edap_ConsolidatedTotalRevenue" xlink:title="iascf-edap_ConsolidatedTotalRevenue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SegmentRevenueInformation" xlink:label="iascf-edap_SegmentRevenueInformation" xlink:title="iascf-edap_SegmentRevenueInformation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConsolidatedTotalProfitLossFromOperations" xlink:label="iascf-edap_ConsolidatedTotalProfitLossFromOperations" xlink:title="iascf-edap_ConsolidatedTotalProfitLossFromOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SegmentResultInformation" xlink:label="iascf-edap_SegmentResultInformation" xlink:title="iascf-edap_SegmentResultInformation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConsolidatedTotalLiabilities" xlink:label="iascf-edap_ConsolidatedTotalLiabilities" xlink:title="iascf-edap_ConsolidatedTotalLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConcentrationsCreditRiskCreditRiskExposureNarrative" xlink:label="iascf-edap_ConcentrationsCreditRiskCreditRiskExposureNarrative" xlink:title="iascf-edap_ConcentrationsCreditRiskCreditRiskExposureNarrative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingCreditRisk" xlink:label="iascf-edap_DisclosuresRelatingCreditRisk" xlink:title="iascf-edap_DisclosuresRelatingCreditRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialInstrumentsDisclosures" xlink:label="iascf-edap_FinancialInstrumentsDisclosures" xlink:title="iascf-edap_FinancialInstrumentsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossChangesRetirementsDisposals" xlink:label="iascf-edap_ComputerSoftwareGrossChangesRetirementsDisposals" xlink:title="iascf-edap_ComputerSoftwareGrossChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossChangesOtherChanges" xlink:label="iascf-edap_ComputerSoftwareGrossChangesOtherChanges" xlink:title="iascf-edap_ComputerSoftwareGrossChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_ComputerSoftwareGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_ComputerSoftwareGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossChangesDisposalBusiness" xlink:label="iascf-edap_ComputerSoftwareGrossChangesDisposalBusiness" xlink:title="iascf-edap_ComputerSoftwareGrossChangesDisposalBusiness" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossChangesAdjustmentsResultingSubsequentChangesFairValueAssetsLiabilities" xlink:label="iascf-edap_ComputerSoftwareGrossChangesAdjustmentsResultingSubsequentChangesFairValueAssetsLiabilities" xlink:title="iascf-edap_ComputerSoftwareGrossChangesAdjustmentsResultingSubsequentChangesFairValueAssetsLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossChangesAdditions" xlink:label="iascf-edap_ComputerSoftwareGrossChangesAdditions" xlink:title="iascf-edap_ComputerSoftwareGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossChanges" xlink:label="iascf-edap_ComputerSoftwareGrossChanges" xlink:title="iascf-edap_ComputerSoftwareGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossBeginningBalance" xlink:label="iascf-edap_ComputerSoftwareGrossBeginningBalance" xlink:title="iascf-edap_ComputerSoftwareGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareGrossEndingBalance" xlink:label="iascf-edap_ComputerSoftwareGrossEndingBalance" xlink:title="iascf-edap_ComputerSoftwareGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsGross" xlink:label="iascf-edap_IntangibleAssetsGross" xlink:title="iascf-edap_IntangibleAssetsGross" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsIntangibleAssets" xlink:label="iascf-edap_MovementsIntangibleAssets" xlink:title="iascf-edap_MovementsIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesRetirementsDisposals" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesRetirementsDisposals" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesRetirementsDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesOtherChanges" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesOtherChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesImpairmentLossesReversed" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesImpairmentLossesReversed" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesImpairmentLossesReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognised" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognised" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesImpairmentLossesRecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesDisposalBusiness" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesDisposalBusiness" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesDisposalBusiness" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesAmortisationExpense" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChangesAmortisationExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChanges" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChanges" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentBeginningBalance" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentBeginningBalance" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentEndingBalance" xlink:label="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentEndingBalance" xlink:title="iascf-edap_ComputerSoftwareAccumulatedAmortisationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairment" xlink:label="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairment" xlink:title="iascf-edap_IntangibleAssetsAccumulatedAmortisationImpairment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MovementsAccumulatedAmortisationImpairmentIntangibleAssets" xlink:label="iascf-edap_MovementsAccumulatedAmortisationImpairmentIntangibleAssets" xlink:title="iascf-edap_MovementsAccumulatedAmortisationImpairmentIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CompositionGeographicSegment" xlink:label="iascf-edap_CompositionGeographicSegment" xlink:title="iascf-edap_CompositionGeographicSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeographicSegment" xlink:label="iascf-edap_GeographicSegment" xlink:title="iascf-edap_GeographicSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeographicSegments" xlink:label="iascf-edap_GeographicSegments" xlink:title="iascf-edap_GeographicSegments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComponentsDeferredTaxLiabilities" xlink:label="iascf-edap_ComponentsDeferredTaxLiabilities" xlink:title="iascf-edap_ComponentsDeferredTaxLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComplianceOtherIAS" xlink:label="iascf-edap_ComplianceOtherIAS" xlink:title="iascf-edap_ComplianceOtherIAS" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IASComplianceAdoption" xlink:label="iascf-edap_IASComplianceAdoption" xlink:title="iascf-edap_IASComplianceAdoption" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CompensationImpairmentLossPropertyPlantEquipment" xlink:label="iascf-edap_CompensationImpairmentLossPropertyPlantEquipment" xlink:title="iascf-edap_CompensationImpairmentLossPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CommodityLinkedFinancialInstruments" xlink:label="iascf-edap_CommodityLinkedFinancialInstruments" xlink:title="iascf-edap_CommodityLinkedFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CommitmentsPurchasePropertyPlantEquipment" xlink:label="iascf-edap_CommitmentsPurchasePropertyPlantEquipment" xlink:title="iascf-edap_CommitmentsPurchasePropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CommitmentsPurchaseIntangibleAssets" xlink:label="iascf-edap_CommitmentsPurchaseIntangibleAssets" xlink:title="iascf-edap_CommitmentsPurchaseIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CommitmentsPurchaseConstructDevelopInvestmentProperty" xlink:label="iascf-edap_CommitmentsPurchaseConstructDevelopInvestmentProperty" xlink:title="iascf-edap_CommitmentsPurchaseConstructDevelopInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CommentsRelatingStandardAdoptedBeforeEffectiveDate" xlink:label="iascf-edap_CommentsRelatingStandardAdoptedBeforeEffectiveDate" xlink:title="iascf-edap_CommentsRelatingStandardAdoptedBeforeEffectiveDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StandardsBeenAdoptedReportingEntityBeforeEffectiveDate" xlink:label="iascf-edap_StandardsBeenAdoptedReportingEntityBeforeEffectiveDate" xlink:title="iascf-edap_StandardsBeenAdoptedReportingEntityBeforeEffectiveDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CollateralSecuritisationRepurchaseAgreement" xlink:label="iascf-edap_CollateralSecuritisationRepurchaseAgreement" xlink:title="iascf-edap_CollateralSecuritisationRepurchaseAgreement" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SecuritisationRepurchaseAgreement" xlink:label="iascf-edap_SecuritisationRepurchaseAgreement" xlink:title="iascf-edap_SecuritisationRepurchaseAgreement" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CollateralReceived" xlink:label="iascf-edap_CollateralReceived" xlink:title="iascf-edap_CollateralReceived" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CollateralPledgedHeld" xlink:label="iascf-edap_CollateralPledgedHeld" xlink:title="iascf-edap_CollateralPledgedHeld" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherSignificantPotentialRiskExposure" xlink:label="iascf-edap_OtherSignificantPotentialRiskExposure" xlink:title="iascf-edap_OtherSignificantPotentialRiskExposure" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherSignificantPotentialRiskExposures" xlink:label="iascf-edap_OtherSignificantPotentialRiskExposures" xlink:title="iascf-edap_OtherSignificantPotentialRiskExposures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CollateralHeldFinancialAssetSubjectCreditRisk" xlink:label="iascf-edap_CollateralHeldFinancialAssetSubjectCreditRisk" xlink:title="iascf-edap_CollateralHeldFinancialAssetSubjectCreditRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CreditRiskIndividualFinancialAsset" xlink:label="iascf-edap_CreditRiskIndividualFinancialAsset" xlink:title="iascf-edap_CreditRiskIndividualFinancialAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CreditRiskIndividualFinancialAssets" xlink:label="iascf-edap_CreditRiskIndividualFinancialAssets" xlink:title="iascf-edap_CreditRiskIndividualFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsTypeSharesReservedIssuanceUnderOptionsSalesContracts" xlink:label="iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsTypeSharesReservedIssuanceUnderOptionsSalesContracts" xlink:title="iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsTypeSharesReservedIssuanceUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsTermsAgreementUnderOptionsSalesContracts" xlink:label="iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsTermsAgreementUnderOptionsSalesContracts" xlink:title="iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsTermsAgreementUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsNumberSharesReservedIssuanceUnderOptionsSalesContracts" xlink:label="iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsNumberSharesReservedIssuanceUnderOptionsSalesContracts" xlink:title="iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContractsNumberSharesReservedIssuanceUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContracts" xlink:label="iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContracts" xlink:title="iascf-edap_ClassPreferenceShareCapitalSharesReservedIssuanceUnderOptionsSalesContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalParValueClass" xlink:label="iascf-edap_ClassPreferenceShareCapitalParValueClass" xlink:title="iascf-edap_ClassPreferenceShareCapitalParValueClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesReissued" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesReissued" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesReissued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesCancelled" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesCancelled" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesCancelled" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesAcquired" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesAcquired" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChangeNumberTreasurySharesAcquired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChange" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChange" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesChange" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesBeginningBalance" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesBeginningBalance" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalanceNumberTreasurySharesNumberSharesBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalance" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalance" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesNumberSharesEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldSubsidiaries" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldSubsidiaries" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldSubsidiaries" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldParentEntity" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldParentEntity" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldParentEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldDirectlyEntity" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldDirectlyEntity" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldDirectlyEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldAssociates" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldAssociates" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotalNumberTreasurySharesHeldAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotal" xlink:label="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotal" xlink:title="iascf-edap_ClassPreferenceShareCapitalNumberTreasurySharesHeldTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassPreferenceShareCapital" xlink:label="iascf-edap_ClassPreferenceShareCapital" xlink:title="iascf-edap_ClassPreferenceShareCapital" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassOrdinaryShareCapital" xlink:label="iascf-edap_ClassOrdinaryShareCapital" xlink:title="iascf-edap_ClassOrdinaryShareCapital" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassItemRevalued" xlink:label="iascf-edap_ClassItemRevalued" xlink:title="iascf-edap_ClassItemRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassFinancialLiability" xlink:label="iascf-edap_ClassFinancialLiability" xlink:title="iascf-edap_ClassFinancialLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassesPreferenceShareCapital" xlink:label="iascf-edap_ClassesPreferenceShareCapital" xlink:title="iascf-edap_ClassesPreferenceShareCapital" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassesOrdinaryShareCapital" xlink:label="iascf-edap_ClassesOrdinaryShareCapital" xlink:title="iascf-edap_ClassesOrdinaryShareCapital" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityDisclosures" xlink:label="iascf-edap_EquityDisclosures" xlink:title="iascf-edap_EquityDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LiabilitiesEquityDisclosures" xlink:label="iascf-edap_LiabilitiesEquityDisclosures" xlink:title="iascf-edap_LiabilitiesEquityDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassesFinancialLiabilities" xlink:label="iascf-edap_ClassesFinancialLiabilities" xlink:title="iascf-edap_ClassesFinancialLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassAssetsImpaired" xlink:label="iascf-edap_ClassAssetsImpaired" xlink:title="iascf-edap_ClassAssetsImpaired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassAssetRevalued" xlink:label="iascf-edap_ClassAssetRevalued" xlink:title="iascf-edap_ClassAssetRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevaluationDisclosuresPerAssetClass" xlink:label="iascf-edap_RevaluationDisclosuresPerAssetClass" xlink:title="iascf-edap_RevaluationDisclosuresPerAssetClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CircumstancesLeadingReversalsInventoryWritedown" xlink:label="iascf-edap_CircumstancesLeadingReversalsInventoryWritedown" xlink:title="iascf-edap_CircumstancesLeadingReversalsInventoryWritedown" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangesAccountingPoliciesGrossTotalAllChanges" xlink:label="iascf-edap_ChangesAccountingPoliciesGrossTotalAllChanges" xlink:title="iascf-edap_ChangesAccountingPoliciesGrossTotalAllChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangesAccountingPoliciesNetTotalAllChanges" xlink:label="iascf-edap_ChangesAccountingPoliciesNetTotalAllChanges" xlink:title="iascf-edap_ChangesAccountingPoliciesNetTotalAllChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangesAccountingPoliciesDisclosures" xlink:label="iascf-edap_ChangesAccountingPoliciesDisclosures" xlink:title="iascf-edap_ChangesAccountingPoliciesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangesAccountingPoliciesAdoptedSegmentReporting" xlink:label="iascf-edap_ChangesAccountingPoliciesAdoptedSegmentReporting" xlink:title="iascf-edap_ChangesAccountingPoliciesAdoptedSegmentReporting" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingChangesAccountingPoliciesAggregate" xlink:label="iascf-edap_DisclosuresRelatingChangesAccountingPoliciesAggregate" xlink:title="iascf-edap_DisclosuresRelatingChangesAccountingPoliciesAggregate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangeReportingPeriod" xlink:label="iascf-edap_ChangeReportingPeriod" xlink:title="iascf-edap_ChangeReportingPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OverallConsiderations" xlink:label="iascf-edap_OverallConsiderations" xlink:title="iascf-edap_OverallConsiderations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangeMethodCompilationImpairmentUsedCashGeneratingUnits" xlink:label="iascf-edap_ChangeMethodCompilationImpairmentUsedCashGeneratingUnits" xlink:title="iascf-edap_ChangeMethodCompilationImpairmentUsedCashGeneratingUnits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangeFairValueFinancialAssetsLiabilitiesRecognisedPeriod" xlink:label="iascf-edap_ChangeFairValueFinancialAssetsLiabilitiesRecognisedPeriod" xlink:title="iascf-edap_ChangeFairValueFinancialAssetsLiabilitiesRecognisedPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangeClassificationSignificantForeignOperation" xlink:label="iascf-edap_ChangeClassificationSignificantForeignOperation" xlink:title="iascf-edap_ChangeClassificationSignificantForeignOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangesClassificationSignificantForeignOperations" xlink:label="iascf-edap_ChangesClassificationSignificantForeignOperations" xlink:title="iascf-edap_ChangesClassificationSignificantForeignOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ForeignOperationsDisclosures" xlink:label="iascf-edap_ForeignOperationsDisclosures" xlink:title="iascf-edap_ForeignOperationsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangeAccountingPolicy" xlink:label="iascf-edap_ChangeAccountingPolicy" xlink:title="iascf-edap_ChangeAccountingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangeAccountingEstimatePolicy" xlink:label="iascf-edap_ChangeAccountingEstimatePolicy" xlink:title="iascf-edap_ChangeAccountingEstimatePolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CategoryReconcilingItem" xlink:label="iascf-edap_CategoryReconcilingItem" xlink:title="iascf-edap_CategoryReconcilingItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashFlowsDiscontinuingOperations" xlink:label="iascf-edap_CashFlowsDiscontinuingOperations" xlink:title="iascf-edap_CashFlowsDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashFlowRisk" xlink:label="iascf-edap_CashFlowRisk" xlink:title="iascf-edap_CashFlowRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RiskManagementPolicy" xlink:label="iascf-edap_RiskManagementPolicy" xlink:title="iascf-edap_RiskManagementPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashFlowHedgesTransferredAssets" xlink:label="iascf-edap_CashFlowHedgesTransferredAssets" xlink:title="iascf-edap_CashFlowHedgesTransferredAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashFlowHedgesRecognisedNetProfitLoss" xlink:label="iascf-edap_CashFlowHedgesRecognisedNetProfitLoss" xlink:title="iascf-edap_CashFlowHedgesRecognisedNetProfitLoss" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashFlowHedgesRecognisedEquity" xlink:label="iascf-edap_CashFlowHedgesRecognisedEquity" xlink:title="iascf-edap_CashFlowHedgesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashFlowHedge" xlink:label="iascf-edap_CashFlowHedge" xlink:title="iascf-edap_CashFlowHedge" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_HedgingInstrumentsPolicy" xlink:label="iascf-edap_HedgingInstrumentsPolicy" xlink:title="iascf-edap_HedgingInstrumentsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashCashEquivalentsPerBalanceSheet" xlink:label="iascf-edap_CashCashEquivalentsPerBalanceSheet" xlink:title="iascf-edap_CashCashEquivalentsPerBalanceSheet" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashCashEquivalentsDisclosures" xlink:label="iascf-edap_CashCashEquivalentsDisclosures" xlink:title="iascf-edap_CashCashEquivalentsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountTotalLiabilitiesDisposed" xlink:label="iascf-edap_CarryingAmountTotalLiabilitiesDisposed" xlink:title="iascf-edap_CarryingAmountTotalLiabilitiesDisposed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountTotalAssetsDisposed" xlink:label="iascf-edap_CarryingAmountTotalAssetsDisposed" xlink:title="iascf-edap_CarryingAmountTotalAssetsDisposed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CondensedFinancialStatementDisclosuresRelatedDiscontinuingOperations" xlink:label="iascf-edap_CondensedFinancialStatementDisclosuresRelatedDiscontinuingOperations" xlink:title="iascf-edap_CondensedFinancialStatementDisclosuresRelatedDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InitialDisclosureDiscontinuingOperation" xlink:label="iascf-edap_InitialDisclosureDiscontinuingOperation" xlink:title="iascf-edap_InitialDisclosureDiscontinuingOperation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InitialDisclosureDiscontinuingOperations" xlink:label="iascf-edap_InitialDisclosureDiscontinuingOperations" xlink:title="iascf-edap_InitialDisclosureDiscontinuingOperations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountTemporarilyIdlePropertyPlantEquipment" xlink:label="iascf-edap_CarryingAmountTemporarilyIdlePropertyPlantEquipment" xlink:title="iascf-edap_CarryingAmountTemporarilyIdlePropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountSignificantIntangibleAsset" xlink:label="iascf-edap_CarryingAmountSignificantIntangibleAsset" xlink:title="iascf-edap_CarryingAmountSignificantIntangibleAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantIntangibleAsset" xlink:label="iascf-edap_SignificantIntangibleAsset" xlink:title="iascf-edap_SignificantIntangibleAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountsFinancialInstrumentsExposedInterestRatePriceRisk" xlink:label="iascf-edap_CarryingAmountsFinancialInstrumentsExposedInterestRatePriceRisk" xlink:title="iascf-edap_CarryingAmountsFinancialInstrumentsExposedInterestRatePriceRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContractRepricingMaturityDateNarrative" xlink:label="iascf-edap_ContractRepricingMaturityDateNarrative" xlink:title="iascf-edap_ContractRepricingMaturityDateNarrative" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingInterestRateRisk" xlink:label="iascf-edap_DisclosuresRelatingInterestRateRisk" xlink:title="iascf-edap_DisclosuresRelatingInterestRateRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedPlantEquipment" xlink:label="iascf-edap_CarryingAmountRevaluedPlantEquipment" xlink:title="iascf-edap_CarryingAmountRevaluedPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedOtherPropertyPlantEquipment" xlink:label="iascf-edap_CarryingAmountRevaluedOtherPropertyPlantEquipment" xlink:title="iascf-edap_CarryingAmountRevaluedOtherPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedMotorVehicles" xlink:label="iascf-edap_CarryingAmountRevaluedMotorVehicles" xlink:title="iascf-edap_CarryingAmountRevaluedMotorVehicles" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedLeaseholdImprovements" xlink:label="iascf-edap_CarryingAmountRevaluedLeaseholdImprovements" xlink:title="iascf-edap_CarryingAmountRevaluedLeaseholdImprovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedLand" xlink:label="iascf-edap_CarryingAmountRevaluedLand" xlink:title="iascf-edap_CarryingAmountRevaluedLand" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedFixturesFittings" xlink:label="iascf-edap_CarryingAmountRevaluedFixturesFittings" xlink:title="iascf-edap_CarryingAmountRevaluedFixturesFittings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedBuildings" xlink:label="iascf-edap_CarryingAmountRevaluedBuildings" xlink:title="iascf-edap_CarryingAmountRevaluedBuildings" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedPropertyPlantEquipmentTotal" xlink:label="iascf-edap_CarryingAmountRevaluedPropertyPlantEquipmentTotal" xlink:title="iascf-edap_CarryingAmountRevaluedPropertyPlantEquipmentTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedAssetsCarriedUnderHistoricalCost" xlink:label="iascf-edap_CarryingAmountRevaluedAssetsCarriedUnderHistoricalCost" xlink:title="iascf-edap_CarryingAmountRevaluedAssetsCarriedUnderHistoricalCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevaluedPropertyPlantEquipmentDisclosures" xlink:label="iascf-edap_RevaluedPropertyPlantEquipmentDisclosures" xlink:title="iascf-edap_RevaluedPropertyPlantEquipmentDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedAssetCarriedUnderHistoricalCost" xlink:label="iascf-edap_CarryingAmountRevaluedAssetCarriedUnderHistoricalCost" xlink:title="iascf-edap_CarryingAmountRevaluedAssetCarriedUnderHistoricalCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountRevaluedAsset" xlink:label="iascf-edap_CarryingAmountRevaluedAsset" xlink:title="iascf-edap_CarryingAmountRevaluedAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ClassRevaluedIntangibleAsset" xlink:label="iascf-edap_ClassRevaluedIntangibleAsset" xlink:title="iascf-edap_ClassRevaluedIntangibleAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevaluationIntangibleAssets" xlink:label="iascf-edap_RevaluationIntangibleAssets" xlink:title="iascf-edap_RevaluationIntangibleAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountIntangibleAssetPledgedSecurityTitleRestricted" xlink:label="iascf-edap_CarryingAmountIntangibleAssetPledgedSecurityTitleRestricted" xlink:title="iascf-edap_CarryingAmountIntangibleAssetPledgedSecurityTitleRestricted" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetPledgedSecurityTitleRestricted" xlink:label="iascf-edap_IntangibleAssetPledgedSecurityTitleRestricted" xlink:title="iascf-edap_IntangibleAssetPledgedSecurityTitleRestricted" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsPledgedSecurityTitleRestricted" xlink:label="iascf-edap_IntangibleAssetsPledgedSecurityTitleRestricted" xlink:title="iascf-edap_IntangibleAssetsPledgedSecurityTitleRestricted" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountIntangibleAssetAcquiredThroughGovernmentGrant" xlink:label="iascf-edap_CarryingAmountIntangibleAssetAcquiredThroughGovernmentGrant" xlink:title="iascf-edap_CarryingAmountIntangibleAssetAcquiredThroughGovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetAcquiredThroughGovernmentGrant" xlink:label="iascf-edap_IntangibleAssetAcquiredThroughGovernmentGrant" xlink:title="iascf-edap_IntangibleAssetAcquiredThroughGovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IntangibleAssetsAcquiredThroughGovernmentGrants" xlink:label="iascf-edap_IntangibleAssetsAcquiredThroughGovernmentGrants" xlink:title="iascf-edap_IntangibleAssetsAcquiredThroughGovernmentGrants" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountFinancialAssetTimeSale" xlink:label="iascf-edap_CarryingAmountFinancialAssetTimeSale" xlink:title="iascf-edap_CarryingAmountFinancialAssetTimeSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountFinancialAssetGroupAssets" xlink:label="iascf-edap_CarryingAmountFinancialAssetGroupAssets" xlink:title="iascf-edap_CarryingAmountFinancialAssetGroupAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetGroupAssetsCarriedAmountExcessFairValue" xlink:label="iascf-edap_FinancialAssetGroupAssetsCarriedAmountExcessFairValue" xlink:title="iascf-edap_FinancialAssetGroupAssetsCarriedAmountExcessFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetsGroupAssetsCarriedAmountExcessFairValue" xlink:label="iascf-edap_FinancialAssetsGroupAssetsCarriedAmountExcessFairValue" xlink:title="iascf-edap_FinancialAssetsGroupAssetsCarriedAmountExcessFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherFinancialAssetsDisclosures" xlink:label="iascf-edap_OtherFinancialAssetsDisclosures" xlink:title="iascf-edap_OtherFinancialAssetsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountFinancialAsset" xlink:label="iascf-edap_CarryingAmountFinancialAsset" xlink:title="iascf-edap_CarryingAmountFinancialAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercome" xlink:label="iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercome" xlink:title="iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetsPresumptionFairValueReliablyMeasuredBeenOvercome" xlink:label="iascf-edap_FinancialAssetsPresumptionFairValueReliablyMeasuredBeenOvercome" xlink:title="iascf-edap_FinancialAssetsPresumptionFairValueReliablyMeasuredBeenOvercome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountFairValueFinancialAssetsCarriedAmountsExcessFairValue" xlink:label="iascf-edap_CarryingAmountFairValueFinancialAssetsCarriedAmountsExcessFairValue" xlink:title="iascf-edap_CarryingAmountFairValueFinancialAssetsCarriedAmountsExcessFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountDisposedInvestmentProperty" xlink:label="iascf-edap_CarryingAmountDisposedInvestmentProperty" xlink:title="iascf-edap_CarryingAmountDisposedInvestmentProperty" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisposalInvestmentPropertyNotCarriedFairValue" xlink:label="iascf-edap_DisposalInvestmentPropertyNotCarriedFairValue" xlink:title="iascf-edap_DisposalInvestmentPropertyNotCarriedFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisposalsInvestmentPropertyNotCarriedFairValue" xlink:label="iascf-edap_DisposalsInvestmentPropertyNotCarriedFairValue" xlink:title="iascf-edap_DisposalsInvestmentPropertyNotCarriedFairValue" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountClassFinancialInstrument" xlink:label="iascf-edap_CarryingAmountClassFinancialInstrument" xlink:title="iascf-edap_CarryingAmountClassFinancialInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CarryingAmountAssetUnderBindingSalesAgreements" xlink:label="iascf-edap_CarryingAmountAssetUnderBindingSalesAgreements" xlink:title="iascf-edap_CarryingAmountAssetUnderBindingSalesAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalResources" xlink:label="iascf-edap_CapitalResources" xlink:title="iascf-edap_CapitalResources" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ManagementDiscussionAnalysis" xlink:label="iascf-edap_ManagementDiscussionAnalysis" xlink:title="iascf-edap_ManagementDiscussionAnalysis" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalisedSubsequentExpenditure" xlink:label="iascf-edap_CapitalisedSubsequentExpenditure" xlink:title="iascf-edap_CapitalisedSubsequentExpenditure" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalisationRateUsedDetermineAmountBorrowingCostsEligibleCapitalisation" xlink:label="iascf-edap_CapitalisationRateUsedDetermineAmountBorrowingCostsEligibleCapitalisation" xlink:title="iascf-edap_CapitalisationRateUsedDetermineAmountBorrowingCostsEligibleCapitalisation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalisationRateBorrowingCostsCapitalisedPeriod" xlink:label="iascf-edap_CapitalisationRateBorrowingCostsCapitalisedPeriod" xlink:title="iascf-edap_CapitalisationRateBorrowingCostsCapitalisedPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalisationRateBorrowingCostsCapitalised" xlink:label="iascf-edap_CapitalisationRateBorrowingCostsCapitalised" xlink:title="iascf-edap_CapitalisationRateBorrowingCostsCapitalised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalisationBorrowingCostsPolicy" xlink:label="iascf-edap_CapitalisationBorrowingCostsPolicy" xlink:title="iascf-edap_CapitalisationBorrowingCostsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestBearingBorrowingsPolicy" xlink:label="iascf-edap_InterestBearingBorrowingsPolicy" xlink:title="iascf-edap_InterestBearingBorrowingsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalCommitmentsVenturerRelationInterestsJointVentures" xlink:label="iascf-edap_CapitalCommitmentsVenturerRelationInterestsJointVentures" xlink:title="iascf-edap_CapitalCommitmentsVenturerRelationInterestsJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CommitmentsRelatedInterestsJointVentures" xlink:label="iascf-edap_CommitmentsRelatedInterestsJointVentures" xlink:title="iascf-edap_CommitmentsRelatedInterestsJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalCommitmentsVenturerRelationInterestJointVentures" xlink:label="iascf-edap_CapitalCommitmentsVenturerRelationInterestJointVentures" xlink:title="iascf-edap_CapitalCommitmentsVenturerRelationInterestJointVentures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TypeCapitalCommitment" xlink:label="iascf-edap_TypeCapitalCommitment" xlink:title="iascf-edap_TypeCapitalCommitment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalCommitmentsDisclosures" xlink:label="iascf-edap_CapitalCommitmentsDisclosures" xlink:title="iascf-edap_CapitalCommitmentsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalAdditionsForSegmentAccrualBased" xlink:label="iascf-edap_CapitalAdditionsForSegmentAccrualBased" xlink:title="iascf-edap_CapitalAdditionsForSegmentAccrualBased" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherFinancialInformationForSegment" xlink:label="iascf-edap_OtherFinancialInformationForSegment" xlink:title="iascf-edap_OtherFinancialInformationForSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CancelledFinanceLeases" xlink:label="iascf-edap_CancelledFinanceLeases" xlink:title="iascf-edap_CancelledFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NetInvestmentNewFinanceLeasesPeriod" xlink:label="iascf-edap_NetInvestmentNewFinanceLeasesPeriod" xlink:title="iascf-edap_NetInvestmentNewFinanceLeasesPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BusinessSegment" xlink:label="iascf-edap_BusinessSegment" xlink:title="iascf-edap_BusinessSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BusinessSegments" xlink:label="iascf-edap_BusinessSegments" xlink:title="iascf-edap_BusinessSegments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SegmentDetailsForGeographicBusinessSegments" xlink:label="iascf-edap_SegmentDetailsForGeographicBusinessSegments" xlink:title="iascf-edap_SegmentDetailsForGeographicBusinessSegments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BusinessCombinationsPolicy" xlink:label="iascf-edap_BusinessCombinationsPolicy" xlink:title="iascf-edap_BusinessCombinationsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherPolicies" xlink:label="iascf-edap_OtherPolicies" xlink:title="iascf-edap_OtherPolicies" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BusinessCombinationsDisclosures" xlink:label="iascf-edap_BusinessCombinationsDisclosures" xlink:title="iascf-edap_BusinessCombinationsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherDisclosures" xlink:label="iascf-edap_OtherDisclosures" xlink:title="iascf-edap_OtherDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsUnderFinanceLeases" xlink:label="iascf-edap_BuildingsUnderFinanceLeases" xlink:title="iascf-edap_BuildingsUnderFinanceLeases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentUnderFinanceLeasesTotal" xlink:label="iascf-edap_PropertyPlantEquipmentUnderFinanceLeasesTotal" xlink:title="iascf-edap_PropertyPlantEquipmentUnderFinanceLeasesTotal" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsNetValuation" xlink:label="iascf-edap_BuildingsNetValuation" xlink:title="iascf-edap_BuildingsNetValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentNetTotalValuation" xlink:label="iascf-edap_PropertyPlantEquipmentNetTotalValuation" xlink:title="iascf-edap_PropertyPlantEquipmentNetTotalValuation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsNetCost" xlink:label="iascf-edap_BuildingsNetCost" xlink:title="iascf-edap_BuildingsNetCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentNetTotalCost" xlink:label="iascf-edap_PropertyPlantEquipmentNetTotalCost" xlink:title="iascf-edap_PropertyPlantEquipmentNetTotalCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_BuildingsGrossChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_BuildingsGrossChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesRevaluationIncreasesRecognisedIncome" xlink:label="iascf-edap_BuildingsGrossChangesRevaluationIncreasesRecognisedIncome" xlink:title="iascf-edap_BuildingsGrossChangesRevaluationIncreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesRevaluationIncreases" xlink:label="iascf-edap_BuildingsGrossChangesRevaluationIncreases" xlink:title="iascf-edap_BuildingsGrossChangesRevaluationIncreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesRevaluationDecreasesRecognisedIncome" xlink:label="iascf-edap_BuildingsGrossChangesRevaluationDecreasesRecognisedIncome" xlink:title="iascf-edap_BuildingsGrossChangesRevaluationDecreasesRecognisedIncome" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesRevaluationDecreases" xlink:label="iascf-edap_BuildingsGrossChangesRevaluationDecreases" xlink:title="iascf-edap_BuildingsGrossChangesRevaluationDecreases" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesOtherMovements" xlink:label="iascf-edap_BuildingsGrossChangesOtherMovements" xlink:title="iascf-edap_BuildingsGrossChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesImpairmentReversalsRecognisedEquity" xlink:label="iascf-edap_BuildingsGrossChangesImpairmentReversalsRecognisedEquity" xlink:title="iascf-edap_BuildingsGrossChangesImpairmentReversalsRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesImpairmentLossesRecognisedEquity" xlink:label="iascf-edap_BuildingsGrossChangesImpairmentLossesRecognisedEquity" xlink:title="iascf-edap_BuildingsGrossChangesImpairmentLossesRecognisedEquity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesForeignExchangeMovements" xlink:label="iascf-edap_BuildingsGrossChangesForeignExchangeMovements" xlink:title="iascf-edap_BuildingsGrossChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesDisposals" xlink:label="iascf-edap_BuildingsGrossChangesDisposals" xlink:title="iascf-edap_BuildingsGrossChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesAdditions" xlink:label="iascf-edap_BuildingsGrossChangesAdditions" xlink:title="iascf-edap_BuildingsGrossChangesAdditions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:label="iascf-edap_BuildingsGrossChangesAcquisitionsThroughBusinessCombinations" xlink:title="iascf-edap_BuildingsGrossChangesAcquisitionsThroughBusinessCombinations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossChanges" xlink:label="iascf-edap_BuildingsGrossChanges" xlink:title="iascf-edap_BuildingsGrossChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossBeginningBalance" xlink:label="iascf-edap_BuildingsGrossBeginningBalance" xlink:title="iascf-edap_BuildingsGrossBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsGrossEndingBalance" xlink:label="iascf-edap_BuildingsGrossEndingBalance" xlink:title="iascf-edap_BuildingsGrossEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentGross" xlink:label="iascf-edap_PropertyPlantEquipmentGross" xlink:title="iascf-edap_PropertyPlantEquipmentGross" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" xlink:label="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" xlink:title="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesTransfersAssetsHeldSale" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesOtherMovements" xlink:label="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesOtherMovements" xlink:title="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesOtherMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" xlink:label="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" xlink:title="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesForeignExchangeMovements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesDisposals" xlink:label="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesDisposals" xlink:title="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChangesDisposals" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsAccumulatedDepreciationImpairmentChanges" xlink:label="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChanges" xlink:title="iascf-edap_BuildingsAccumulatedDepreciationImpairmentChanges" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsAccumulatedDepreciationImpairmentBeginningBalance" xlink:label="iascf-edap_BuildingsAccumulatedDepreciationImpairmentBeginningBalance" xlink:title="iascf-edap_BuildingsAccumulatedDepreciationImpairmentBeginningBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BuildingsAccumulatedDepreciationImpairmentEndingBalance" xlink:label="iascf-edap_BuildingsAccumulatedDepreciationImpairmentEndingBalance" xlink:title="iascf-edap_BuildingsAccumulatedDepreciationImpairmentEndingBalance" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BondsReceivablePolicy" xlink:label="iascf-edap_BondsReceivablePolicy" xlink:title="iascf-edap_BondsReceivablePolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BondsPayablePolicy" xlink:label="iascf-edap_BondsPayablePolicy" xlink:title="iascf-edap_BondsPayablePolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BodyGaveAuthorisation" xlink:label="iascf-edap_BodyGaveAuthorisation" xlink:title="iascf-edap_BodyGaveAuthorisation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BiologicalAssetsPolicy" xlink:label="iascf-edap_BiologicalAssetsPolicy" xlink:title="iascf-edap_BiologicalAssetsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BiologicalAssetsDisclosures" xlink:label="iascf-edap_BiologicalAssetsDisclosures" xlink:title="iascf-edap_BiologicalAssetsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisUsedSubsequentMeasurement" xlink:label="iascf-edap_BasisUsedSubsequentMeasurement" xlink:title="iascf-edap_BasisUsedSubsequentMeasurement" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InvestmentPropertyPolicy" xlink:label="iascf-edap_InvestmentPropertyPolicy" xlink:title="iascf-edap_InvestmentPropertyPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisUsedDetermineNetSellingPriceDiscountRateUsedCurrentEstimatePreviousEstimateValueUse" xlink:label="iascf-edap_BasisUsedDetermineNetSellingPriceDiscountRateUsedCurrentEstimatePreviousEstimateValueUse" xlink:title="iascf-edap_BasisUsedDetermineNetSellingPriceDiscountRateUsedCurrentEstimatePreviousEstimateValueUse" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisRecognisingMeasuringIncomeExpenseArisingFinancialAssetsFinancialLiabilities" xlink:label="iascf-edap_BasisRecognisingMeasuringIncomeExpenseArisingFinancialAssetsFinancialLiabilities" xlink:title="iascf-edap_BasisRecognisingMeasuringIncomeExpenseArisingFinancialAssetsFinancialLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisPresentationNotGoingConcern" xlink:label="iascf-edap_BasisPresentationNotGoingConcern" xlink:title="iascf-edap_BasisPresentationNotGoingConcern" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_StatementFinancialStatementsNotBeenPreparedGoingConcernBasisReasonsWhy" xlink:label="iascf-edap_StatementFinancialStatementsNotBeenPreparedGoingConcernBasisReasonsWhy" xlink:title="iascf-edap_StatementFinancialStatementsNotBeenPreparedGoingConcernBasisReasonsWhy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisPresentationFinancialStatements" xlink:label="iascf-edap_BasisPresentationFinancialStatements" xlink:title="iascf-edap_BasisPresentationFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisMeasuringFinancialAssetsLiabilities" xlink:label="iascf-edap_BasisMeasuringFinancialAssetsLiabilities" xlink:title="iascf-edap_BasisMeasuringFinancialAssetsLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CriteriaAppliedRecognitionDerecognitionFinancialAssetsFinancialLiabilities" xlink:label="iascf-edap_CriteriaAppliedRecognitionDerecognitionFinancialAssetsFinancialLiabilities" xlink:title="iascf-edap_CriteriaAppliedRecognitionDerecognitionFinancialAssetsFinancialLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisForAllocationCostsBetweenSegments" xlink:label="iascf-edap_BasisForAllocationCostsBetweenSegments" xlink:title="iascf-edap_BasisForAllocationCostsBetweenSegments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralSegmentReportingInformation" xlink:label="iascf-edap_GeneralSegmentReportingInformation" xlink:title="iascf-edap_GeneralSegmentReportingInformation" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisEstimateReconisedTerminationBenefits" xlink:label="iascf-edap_BasisEstimateReconisedTerminationBenefits" xlink:title="iascf-edap_BasisEstimateReconisedTerminationBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognisedTerminationBenefit" xlink:label="iascf-edap_RecognisedTerminationBenefit" xlink:title="iascf-edap_RecognisedTerminationBenefit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisEstimateContingentTerminationBenefit" xlink:label="iascf-edap_BasisEstimateContingentTerminationBenefit" xlink:title="iascf-edap_BasisEstimateContingentTerminationBenefit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisDeterminingValueSignificantNonCashTransaction" xlink:label="iascf-edap_BasisDeterminingValueSignificantNonCashTransaction" xlink:title="iascf-edap_BasisDeterminingValueSignificantNonCashTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisContingentRentPaymentsDetermined" xlink:label="iascf-edap_BasisContingentRentPaymentsDetermined" xlink:title="iascf-edap_BasisContingentRentPaymentsDetermined" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentLiability" xlink:label="iascf-edap_ContingentLiability" xlink:title="iascf-edap_ContingentLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasisContingentRentDetermined" xlink:label="iascf-edap_BasisContingentRentDetermined" xlink:title="iascf-edap_BasisContingentRentDetermined" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantOperatingLeaseArrangements" xlink:label="iascf-edap_SignificantOperatingLeaseArrangements" xlink:title="iascf-edap_SignificantOperatingLeaseArrangements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasicEarningsLossPerShare" xlink:label="iascf-edap_BasicEarningsLossPerShare" xlink:title="iascf-edap_BasicEarningsLossPerShare" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasicEarningsLossPerShareDisclosures" xlink:label="iascf-edap_BasicEarningsLossPerShareDisclosures" xlink:title="iascf-edap_BasicEarningsLossPerShareDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EarningsPerShareDisclosures" xlink:label="iascf-edap_EarningsPerShareDisclosures" xlink:title="iascf-edap_EarningsPerShareDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BasesSubsidiariesAccountedSeparateFinancialStatements" xlink:label="iascf-edap_BasesSubsidiariesAccountedSeparateFinancialStatements" xlink:title="iascf-edap_BasesSubsidiariesAccountedSeparateFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConsolidatedFinancialStatementsNotReported" xlink:label="iascf-edap_ConsolidatedFinancialStatementsNotReported" xlink:title="iascf-edap_ConsolidatedFinancialStatementsNotReported" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BankOverdraftsUsedCashManagement" xlink:label="iascf-edap_BankOverdraftsUsedCashManagement" xlink:title="iascf-edap_BankOverdraftsUsedCashManagement" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashCashEquivalentsPerStatementCashFlows" xlink:label="iascf-edap_CashCashEquivalentsPerStatementCashFlows" xlink:title="iascf-edap_CashCashEquivalentsPerStatementCashFlows" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BankOverdraftPolicy" xlink:label="iascf-edap_BankOverdraftPolicy" xlink:title="iascf-edap_BankOverdraftPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashCashEquivalentsPolicy" xlink:label="iascf-edap_CashCashEquivalentsPolicy" xlink:title="iascf-edap_CashCashEquivalentsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BadDoubtfulDebtsPolicy" xlink:label="iascf-edap_BadDoubtfulDebtsPolicy" xlink:title="iascf-edap_BadDoubtfulDebtsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeOtherReceivablesPolicy" xlink:label="iascf-edap_TradeOtherReceivablesPolicy" xlink:title="iascf-edap_TradeOtherReceivablesPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AvailableSaleFinancialAssetsPolicyTreatmentRegularWayPurchasesSales" xlink:label="iascf-edap_AvailableSaleFinancialAssetsPolicyTreatmentRegularWayPurchasesSales" xlink:title="iascf-edap_AvailableSaleFinancialAssetsPolicyTreatmentRegularWayPurchasesSales" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AvailableSaleFinancialAssetsPolicy" xlink:label="iascf-edap_AvailableSaleFinancialAssetsPolicy" xlink:title="iascf-edap_AvailableSaleFinancialAssetsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetsPolicy" xlink:label="iascf-edap_FinancialAssetsPolicy" xlink:title="iascf-edap_FinancialAssetsPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AuthorisationFinancialStatements" xlink:label="iascf-edap_AuthorisationFinancialStatements" xlink:title="iascf-edap_AuthorisationFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PresentationFinancialStatements" xlink:label="iascf-edap_PresentationFinancialStatements" xlink:title="iascf-edap_PresentationFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AssumptionsUsedCalculatingFairValues" xlink:label="iascf-edap_AssumptionsUsedCalculatingFairValues" xlink:title="iascf-edap_AssumptionsUsedCalculatingFairValues" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueIndividualFinancialInstrument" xlink:label="iascf-edap_FairValueIndividualFinancialInstrument" xlink:title="iascf-edap_FairValueIndividualFinancialInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FairValueIndividualFinancialInstruments" xlink:label="iascf-edap_FairValueIndividualFinancialInstruments" xlink:title="iascf-edap_FairValueIndividualFinancialInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AssociatesAccountedFinancialAssets" xlink:label="iascf-edap_AssociatesAccountedFinancialAssets" xlink:title="iascf-edap_AssociatesAccountedFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestsAccountedFinancialAssets" xlink:label="iascf-edap_InterestsAccountedFinancialAssets" xlink:title="iascf-edap_InterestsAccountedFinancialAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AssetUnderBindingSalesAgreements" xlink:label="iascf-edap_AssetUnderBindingSalesAgreements" xlink:title="iascf-edap_AssetUnderBindingSalesAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AssetsUnderBindingSalesAgreements" xlink:label="iascf-edap_AssetsUnderBindingSalesAgreements" xlink:title="iascf-edap_AssetsUnderBindingSalesAgreements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_assetsSegment" xlink:label="iascf-edap_assetsSegment" xlink:title="iascf-edap_assetsSegment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ConsolidatedTotalAssets" xlink:label="iascf-edap_ConsolidatedTotalAssets" xlink:title="iascf-edap_ConsolidatedTotalAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SegmentBalanceSheet" xlink:label="iascf-edap_SegmentBalanceSheet" xlink:title="iascf-edap_SegmentBalanceSheet" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AssetsPolicies" xlink:label="iascf-edap_AssetsPolicies" xlink:title="iascf-edap_AssetsPolicies" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AssetsPledgedCollateral" xlink:label="iascf-edap_AssetsPledgedCollateral" xlink:title="iascf-edap_AssetsPledgedCollateral" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AssetsDisclosures" xlink:label="iascf-edap_AssetsDisclosures" xlink:title="iascf-edap_AssetsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExplanatoryDisclosures" xlink:label="iascf-edap_ExplanatoryDisclosures" xlink:title="iascf-edap_ExplanatoryDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ApproachAppliedAccountingHyperinflationaryEconomiesHistoricalCurrentCost" xlink:label="iascf-edap_ApproachAppliedAccountingHyperinflationaryEconomiesHistoricalCurrentCost" xlink:title="iascf-edap_ApproachAppliedAccountingHyperinflationaryEconomiesHistoricalCurrentCost" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_HyperinflationaryAccountingPolicy" xlink:label="iascf-edap_HyperinflationaryAccountingPolicy" xlink:title="iascf-edap_HyperinflationaryAccountingPolicy" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountsUsed" xlink:label="iascf-edap_AmountsUsed" xlink:title="iascf-edap_AmountsUsed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountsSignificantCashBalancesUnavailable" xlink:label="iascf-edap_AmountsSignificantCashBalancesUnavailable" xlink:title="iascf-edap_AmountsSignificantCashBalancesUnavailable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantCashBalancesUnavailable" xlink:label="iascf-edap_SignificantCashBalancesUnavailable" xlink:title="iascf-edap_SignificantCashBalancesUnavailable" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountsPotentialIncomeTaxConsequences" xlink:label="iascf-edap_AmountsPotentialIncomeTaxConsequences" xlink:title="iascf-edap_AmountsPotentialIncomeTaxConsequences" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountsIncludedFairValuePlanAssets" xlink:label="iascf-edap_AmountsIncludedFairValuePlanAssets" xlink:title="iascf-edap_AmountsIncludedFairValuePlanAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ComponentsDefinedBenefitPlanObligations" xlink:label="iascf-edap_ComponentsDefinedBenefitPlanObligations" xlink:title="iascf-edap_ComponentsDefinedBenefitPlanObligations" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DefinedBenefitPlansDisclosures" xlink:label="iascf-edap_DefinedBenefitPlansDisclosures" xlink:title="iascf-edap_DefinedBenefitPlansDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PostEmploymentBenefitObligationDisclosures" xlink:label="iascf-edap_PostEmploymentBenefitObligationDisclosures" xlink:title="iascf-edap_PostEmploymentBenefitObligationDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountSignificantNonCashTransaction" xlink:label="iascf-edap_AmountSignificantNonCashTransaction" xlink:title="iascf-edap_AmountSignificantNonCashTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantNonCashTransaction" xlink:label="iascf-edap_SignificantNonCashTransaction" xlink:title="iascf-edap_SignificantNonCashTransaction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_SignificantNonCashTransactions" xlink:label="iascf-edap_SignificantNonCashTransactions" xlink:title="iascf-edap_SignificantNonCashTransactions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountsDueCustomersConstructionContracts" xlink:label="iascf-edap_AmountsDueCustomersConstructionContracts" xlink:title="iascf-edap_AmountsDueCustomersConstructionContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TradeOtherReceivablesDisclosures" xlink:label="iascf-edap_TradeOtherReceivablesDisclosures" xlink:title="iascf-edap_TradeOtherReceivablesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountsBalanceSheetItemsContributedEachEntity" xlink:label="iascf-edap_AmountsBalanceSheetItemsContributedEachEntity" xlink:title="iascf-edap_AmountsBalanceSheetItemsContributedEachEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnitingInterest" xlink:label="iascf-edap_UnitingInterest" xlink:title="iascf-edap_UnitingInterest" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountReversalInventoryWritedown" xlink:label="iascf-edap_AmountReversalInventoryWritedown" xlink:title="iascf-edap_AmountReversalInventoryWritedown" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InventoriesDisclosures" xlink:label="iascf-edap_InventoriesDisclosures" xlink:title="iascf-edap_InventoriesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRevaluationSurplusTotalClass" xlink:label="iascf-edap_AmountRevaluationSurplusTotalClass" xlink:title="iascf-edap_AmountRevaluationSurplusTotalClass" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRevaluationSurplusTotalAllClasses" xlink:label="iascf-edap_AmountRevaluationSurplusTotalAllClasses" xlink:title="iascf-edap_AmountRevaluationSurplusTotalAllClasses" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RevaluationSurplusItemsRevalued" xlink:label="iascf-edap_RevaluationSurplusItemsRevalued" xlink:title="iascf-edap_RevaluationSurplusItemsRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRevaluationSurplusItemRevalued" xlink:label="iascf-edap_AmountRevaluationSurplusItemRevalued" xlink:title="iascf-edap_AmountRevaluationSurplusItemRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ItemsRevalued" xlink:label="iascf-edap_ItemsRevalued" xlink:title="iascf-edap_ItemsRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRevaluationSurplusEachClassRevaluedAssetClassItemRevalued" xlink:label="iascf-edap_AmountRevaluationSurplusEachClassRevaluedAssetClassItemRevalued" xlink:title="iascf-edap_AmountRevaluationSurplusEachClassRevaluedAssetClassItemRevalued" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRevaluationSurplusEachClassRevaluedAsset" xlink:label="iascf-edap_AmountRevaluationSurplusEachClassRevaluedAsset" xlink:title="iascf-edap_AmountRevaluationSurplusEachClassRevaluedAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRevaluationSurplusTotalClassRevaluedAsset" xlink:label="iascf-edap_AmountRevaluationSurplusTotalClassRevaluedAsset" xlink:title="iascf-edap_AmountRevaluationSurplusTotalClassRevaluedAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRetentionReceivedConstructionContracts" xlink:label="iascf-edap_AmountRetentionReceivedConstructionContracts" xlink:title="iascf-edap_AmountRetentionReceivedConstructionContracts" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRelatedLossSufferedCurrentPrecedingPeriod" xlink:label="iascf-edap_AmountRelatedLossSufferedCurrentPrecedingPeriod" xlink:title="iascf-edap_AmountRelatedLossSufferedCurrentPrecedingPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountReconcilingItem" xlink:label="iascf-edap_AmountReconcilingItem" xlink:title="iascf-edap_AmountReconcilingItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReconcilingItem" xlink:label="iascf-edap_ReconcilingItem" xlink:title="iascf-edap_ReconcilingItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReconcilingItems" xlink:label="iascf-edap_ReconcilingItems" xlink:title="iascf-edap_ReconcilingItems" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountRecognisedDeferredTaxLiability" xlink:label="iascf-edap_AmountRecognisedDeferredTaxLiability" xlink:title="iascf-edap_AmountRecognisedDeferredTaxLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TaxableTemporaryDifferencesRelatedRecognisedDeferredTaxLiabilities" xlink:label="iascf-edap_TaxableTemporaryDifferencesRelatedRecognisedDeferredTaxLiabilities" xlink:title="iascf-edap_TaxableTemporaryDifferencesRelatedRecognisedDeferredTaxLiabilities" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountReclassification" xlink:label="iascf-edap_AmountReclassification" xlink:title="iascf-edap_AmountReclassification" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ReclassificationFinancialStatementItem" xlink:label="iascf-edap_ReclassificationFinancialStatementItem" xlink:title="iascf-edap_ReclassificationFinancialStatementItem" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountPropertyPlantEquipmentPledgedSecurity" xlink:label="iascf-edap_AmountPropertyPlantEquipmentPledgedSecurity" xlink:title="iascf-edap_AmountPropertyPlantEquipmentPledgedSecurity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyPlantEquipmentPledgedSecurityPropertyPlantEquipmentPledgedSecurity" xlink:label="iascf-edap_PropertyPlantEquipmentPledgedSecurityPropertyPlantEquipmentPledgedSecurity" xlink:title="iascf-edap_PropertyPlantEquipmentPledgedSecurityPropertyPlantEquipmentPledgedSecurity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountPropertyOccupiedOtherAssetsUsedReportingEntity" xlink:label="iascf-edap_AmountPropertyOccupiedOtherAssetsUsedReportingEntity" xlink:title="iascf-edap_AmountPropertyOccupiedOtherAssetsUsedReportingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_PropertyOccupiedOtherAssetsUsedReportingEntity" xlink:label="iascf-edap_PropertyOccupiedOtherAssetsUsedReportingEntity" xlink:title="iascf-edap_PropertyOccupiedOtherAssetsUsedReportingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountPrincipalTermsLoansGuaranteesGrantedBehalfEquityCompensationPlans" xlink:label="iascf-edap_AmountPrincipalTermsLoansGuaranteesGrantedBehalfEquityCompensationPlans" xlink:title="iascf-edap_AmountPrincipalTermsLoansGuaranteesGrantedBehalfEquityCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountsRecognisedGuaranteedEquityCompensationPlans" xlink:label="iascf-edap_AmountsRecognisedGuaranteedEquityCompensationPlans" xlink:title="iascf-edap_AmountsRecognisedGuaranteedEquityCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DetailEquityCompensationPlans" xlink:label="iascf-edap_DetailEquityCompensationPlans" xlink:title="iascf-edap_DetailEquityCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EquityCompensationPlans" xlink:label="iascf-edap_EquityCompensationPlans" xlink:title="iascf-edap_EquityCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountNotRecognisedPeriod" xlink:label="iascf-edap_AmountNotRecognisedPeriod" xlink:title="iascf-edap_AmountNotRecognisedPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_UnrecognisedShareLossesAssociates" xlink:label="iascf-edap_UnrecognisedShareLossesAssociates" xlink:title="iascf-edap_UnrecognisedShareLossesAssociates" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingWithinOneYearInterestRateMaturityRiskFloatingRateInstrument" xlink:label="iascf-edap_AmountMaturingWithinOneYearInterestRateMaturityRiskFloatingRateInstrument" xlink:title="iascf-edap_AmountMaturingWithinOneYearInterestRateMaturityRiskFloatingRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingWithinOneYearInterestRateMaturityRiskFixedRateInstrument" xlink:label="iascf-edap_AmountMaturingWithinOneYearInterestRateMaturityRiskFixedRateInstrument" xlink:title="iascf-edap_AmountMaturingWithinOneYearInterestRateMaturityRiskFixedRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingWithinOneYearCurrencyRiskInstrument" xlink:label="iascf-edap_AmountMaturingWithinOneYearCurrencyRiskInstrument" xlink:title="iascf-edap_AmountMaturingWithinOneYearCurrencyRiskInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingOneFiveYearsInterestRateMaturityRiskFloatingRateInstrument" xlink:label="iascf-edap_AmountMaturingOneFiveYearsInterestRateMaturityRiskFloatingRateInstrument" xlink:title="iascf-edap_AmountMaturingOneFiveYearsInterestRateMaturityRiskFloatingRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingOneFiveYearsInterestRateMaturityRiskFixedRateInstrument" xlink:label="iascf-edap_AmountMaturingOneFiveYearsInterestRateMaturityRiskFixedRateInstrument" xlink:title="iascf-edap_AmountMaturingOneFiveYearsInterestRateMaturityRiskFixedRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingOneFiveYearsCurrencyRiskInstrument" xlink:label="iascf-edap_AmountMaturingOneFiveYearsCurrencyRiskInstrument" xlink:title="iascf-edap_AmountMaturingOneFiveYearsCurrencyRiskInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingGreaterFiveYearsInterestRateMaturityRiskFloatingRateInstrument" xlink:label="iascf-edap_AmountMaturingGreaterFiveYearsInterestRateMaturityRiskFloatingRateInstrument" xlink:title="iascf-edap_AmountMaturingGreaterFiveYearsInterestRateMaturityRiskFloatingRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingTotalInterestRateMaturityRiskFloatingRateInstrument" xlink:label="iascf-edap_AmountMaturingTotalInterestRateMaturityRiskFloatingRateInstrument" xlink:title="iascf-edap_AmountMaturingTotalInterestRateMaturityRiskFloatingRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestRateMaturityRiskFloatingRateInstrument" xlink:label="iascf-edap_InterestRateMaturityRiskFloatingRateInstrument" xlink:title="iascf-edap_InterestRateMaturityRiskFloatingRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingGreaterFiveYearsInterestRateMaturityRiskFixedRateInstrument" xlink:label="iascf-edap_AmountMaturingGreaterFiveYearsInterestRateMaturityRiskFixedRateInstrument" xlink:title="iascf-edap_AmountMaturingGreaterFiveYearsInterestRateMaturityRiskFixedRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingTotalInterestRateMaturityRiskFixedRateInstrument" xlink:label="iascf-edap_AmountMaturingTotalInterestRateMaturityRiskFixedRateInstrument" xlink:title="iascf-edap_AmountMaturingTotalInterestRateMaturityRiskFixedRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestRateMaturityRiskFixedRateInstrument" xlink:label="iascf-edap_InterestRateMaturityRiskFixedRateInstrument" xlink:title="iascf-edap_InterestRateMaturityRiskFixedRateInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestRateMaturityRiskInstruments" xlink:label="iascf-edap_InterestRateMaturityRiskInstruments" xlink:title="iascf-edap_InterestRateMaturityRiskInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingGreaterFiveYearsCurrencyRiskInstrument" xlink:label="iascf-edap_AmountMaturingGreaterFiveYearsCurrencyRiskInstrument" xlink:title="iascf-edap_AmountMaturingGreaterFiveYearsCurrencyRiskInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountMaturingTotalCurrencyRiskInstrument" xlink:label="iascf-edap_AmountMaturingTotalCurrencyRiskInstrument" xlink:title="iascf-edap_AmountMaturingTotalCurrencyRiskInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrencyRiskInstrument" xlink:label="iascf-edap_CurrencyRiskInstrument" xlink:title="iascf-edap_CurrencyRiskInstrument" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CurrencyRiskInstruments" xlink:label="iascf-edap_CurrencyRiskInstruments" xlink:title="iascf-edap_CurrencyRiskInstruments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DisclosuresRelatingCurrencyRisk" xlink:label="iascf-edap_DisclosuresRelatingCurrencyRisk" xlink:title="iascf-edap_DisclosuresRelatingCurrencyRisk" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountLoansAdvancesEmployeeCompensationPlans" xlink:label="iascf-edap_AmountLoansAdvancesEmployeeCompensationPlans" xlink:title="iascf-edap_AmountLoansAdvancesEmployeeCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_LoansAdvancesEmployeeCompensationPlans" xlink:label="iascf-edap_LoansAdvancesEmployeeCompensationPlans" xlink:title="iascf-edap_LoansAdvancesEmployeeCompensationPlans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountInterestIncomeBeenAccruedImpairedLoans" xlink:label="iascf-edap_AmountInterestIncomeBeenAccruedImpairedLoans" xlink:title="iascf-edap_AmountInterestIncomeBeenAccruedImpairedLoans" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GeneralInformationRelatingOtherSignificantPotentialRiskExposures" xlink:label="iascf-edap_GeneralInformationRelatingOtherSignificantPotentialRiskExposures" xlink:title="iascf-edap_GeneralInformationRelatingOtherSignificantPotentialRiskExposures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_OtherSignificantFinancialInstrumentDisclosures" xlink:label="iascf-edap_OtherSignificantFinancialInstrumentDisclosures" xlink:title="iascf-edap_OtherSignificantFinancialInstrumentDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountIncomeTaxConsequencesDividendsnotRecognisedLiability" xlink:label="iascf-edap_AmountIncomeTaxConsequencesDividendsnotRecognisedLiability" xlink:title="iascf-edap_AmountIncomeTaxConsequencesDividendsnotRecognisedLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_IncomeTaxConsequencesRelatingDividendPayments" xlink:label="iascf-edap_IncomeTaxConsequencesRelatingDividendPayments" xlink:title="iascf-edap_IncomeTaxConsequencesRelatingDividendPayments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountIncomeTaxConsequencesDividendProposedOrDeclaredAfterBalanceSheetDateButBeforeAuthorisationFinancialStatements" xlink:label="iascf-edap_AmountIncomeTaxConsequencesDividendProposedOrDeclaredAfterBalanceSheetDateButBeforeAuthorisationFinancialStatements" xlink:title="iascf-edap_AmountIncomeTaxConsequencesDividendProposedOrDeclaredAfterBalanceSheetDateButBeforeAuthorisationFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountImpairmentLossRecognisedReversed" xlink:label="iascf-edap_AmountImpairmentLossRecognisedReversed" xlink:title="iascf-edap_AmountImpairmentLossRecognisedReversed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InformationRelatingAllImpairmentsAggregate" xlink:label="iascf-edap_InformationRelatingAllImpairmentsAggregate" xlink:title="iascf-edap_InformationRelatingAllImpairmentsAggregate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountImpairmentLossImpairedAsset" xlink:label="iascf-edap_AmountImpairmentLossImpairedAsset" xlink:title="iascf-edap_AmountImpairmentLossImpairedAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentLossesIndividualAsset" xlink:label="iascf-edap_ImpairmentLossesIndividualAsset" xlink:title="iascf-edap_ImpairmentLossesIndividualAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentLossesIndividualAssets" xlink:label="iascf-edap_ImpairmentLossesIndividualAssets" xlink:title="iascf-edap_ImpairmentLossesIndividualAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentPropertyPlantEquipment" xlink:label="iascf-edap_ImpairmentPropertyPlantEquipment" xlink:title="iascf-edap_ImpairmentPropertyPlantEquipment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountImpairment" xlink:label="iascf-edap_AmountImpairment" xlink:title="iascf-edap_AmountImpairment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashGeneratingUnit" xlink:label="iascf-edap_CashGeneratingUnit" xlink:title="iascf-edap_CashGeneratingUnit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ImpairmentAssetsCashGeneratingUnitDisclosures" xlink:label="iascf-edap_ImpairmentAssetsCashGeneratingUnitDisclosures" xlink:title="iascf-edap_ImpairmentAssetsCashGeneratingUnitDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountGovernmentGrantRecognised" xlink:label="iascf-edap_AmountGovernmentGrantRecognised" xlink:title="iascf-edap_AmountGovernmentGrantRecognised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_GovernmentGrant" xlink:label="iascf-edap_GovernmentGrant" xlink:title="iascf-edap_GovernmentGrant" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ListGovernmentGrants" xlink:label="iascf-edap_ListGovernmentGrants" xlink:title="iascf-edap_ListGovernmentGrants" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountGainLossRecognisedFinancialAsset" xlink:label="iascf-edap_AmountGainLossRecognisedFinancialAsset" xlink:title="iascf-edap_AmountGainLossRecognisedFinancialAsset" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSold" xlink:label="iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSold" xlink:title="iascf-edap_FinancialAssetPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSold" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialAssetsPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSold" xlink:label="iascf-edap_FinancialAssetsPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSold" xlink:title="iascf-edap_FinancialAssetsPresumptionFairValueReliablyMeasuredBeenOvercomeAssetBeenSold" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountFutureLossExpense" xlink:label="iascf-edap_AmountFutureLossExpense" xlink:title="iascf-edap_AmountFutureLossExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NegativeGoodwillRelatingFutureLossExpense" xlink:label="iascf-edap_NegativeGoodwillRelatingFutureLossExpense" xlink:title="iascf-edap_NegativeGoodwillRelatingFutureLossExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountFinancialInstrumentsReportingEntity" xlink:label="iascf-edap_AmountFinancialInstrumentsReportingEntity" xlink:title="iascf-edap_AmountFinancialInstrumentsReportingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_FinancialInstrumentsReportingEntity" xlink:label="iascf-edap_FinancialInstrumentsReportingEntity" xlink:title="iascf-edap_FinancialInstrumentsReportingEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountExtraordinaryItemIncomeExpense" xlink:label="iascf-edap_AmountExtraordinaryItemIncomeExpense" xlink:title="iascf-edap_AmountExtraordinaryItemIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExtraordinaryItemIncomeExpense" xlink:label="iascf-edap_ExtraordinaryItemIncomeExpense" xlink:title="iascf-edap_ExtraordinaryItemIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountExpenditureAccountPropertyPlantEquipmentCourseConstruction" xlink:label="iascf-edap_AmountExpenditureAccountPropertyPlantEquipmentCourseConstruction" xlink:title="iascf-edap_AmountExpenditureAccountPropertyPlantEquipmentCourseConstruction" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountExpectedReimbursementRespectProvisions" xlink:label="iascf-edap_AmountExpectedReimbursementRespectProvisions" xlink:title="iascf-edap_AmountExpectedReimbursementRespectProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureProvision" xlink:label="iascf-edap_NatureProvision" xlink:title="iascf-edap_NatureProvision" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_NatureProvisions" xlink:label="iascf-edap_NatureProvisions" xlink:title="iascf-edap_NatureProvisions" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountExceptionalItemIncomeExpense" xlink:label="iascf-edap_AmountExceptionalItemIncomeExpense" xlink:title="iascf-edap_AmountExceptionalItemIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExceptionalItemIncomeExpense" xlink:label="iascf-edap_ExceptionalItemIncomeExpense" xlink:title="iascf-edap_ExceptionalItemIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ExceptionalItemsIncomeExpense" xlink:label="iascf-edap_ExceptionalItemsIncomeExpense" xlink:title="iascf-edap_ExceptionalItemsIncomeExpense" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDividendProposedOrDeclaredAfterBalanceSheetDateButBeforeAuthorisationFinancialStatements" xlink:label="iascf-edap_AmountDividendProposedOrDeclaredAfterBalanceSheetDateButBeforeAuthorisationFinancialStatements" xlink:title="iascf-edap_AmountDividendProposedOrDeclaredAfterBalanceSheetDateButBeforeAuthorisationFinancialStatements" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendDeclaredAfterBalanceSheetDate" xlink:label="iascf-edap_DividendDeclaredAfterBalanceSheetDate" xlink:title="iascf-edap_DividendDeclaredAfterBalanceSheetDate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_EventsAfterBalanceSheetDateDisclosures" xlink:label="iascf-edap_EventsAfterBalanceSheetDateDisclosures" xlink:title="iascf-edap_EventsAfterBalanceSheetDateDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDividendProposedNotPaid" xlink:label="iascf-edap_AmountDividendProposedNotPaid" xlink:title="iascf-edap_AmountDividendProposedNotPaid" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendProposedNotPaid" xlink:label="iascf-edap_DividendProposedNotPaid" xlink:title="iascf-edap_DividendProposedNotPaid" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendsProposedNotPaid" xlink:label="iascf-edap_DividendsProposedNotPaid" xlink:title="iascf-edap_DividendsProposedNotPaid" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDividendPreferenceSharesGross" xlink:label="iascf-edap_AmountDividendPreferenceSharesGross" xlink:title="iascf-edap_AmountDividendPreferenceSharesGross" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDividendPreferenceSharesNetTax" xlink:label="iascf-edap_AmountDividendPreferenceSharesNetTax" xlink:title="iascf-edap_AmountDividendPreferenceSharesNetTax" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendPaidPreferenceShares" xlink:label="iascf-edap_DividendPaidPreferenceShares" xlink:title="iascf-edap_DividendPaidPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendsPaidPreferenceShares" xlink:label="iascf-edap_DividendsPaidPreferenceShares" xlink:title="iascf-edap_DividendsPaidPreferenceShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDividendOrdinarySharesGross" xlink:label="iascf-edap_AmountDividendOrdinarySharesGross" xlink:title="iascf-edap_AmountDividendOrdinarySharesGross" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDividendOrdinarySharesNetTax" xlink:label="iascf-edap_AmountDividendOrdinarySharesNetTax" xlink:title="iascf-edap_AmountDividendOrdinarySharesNetTax" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendPaidOrdinaryShares" xlink:label="iascf-edap_DividendPaidOrdinaryShares" xlink:title="iascf-edap_DividendPaidOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DividendsPaidOrdinaryShares" xlink:label="iascf-edap_DividendsPaidOrdinaryShares" xlink:title="iascf-edap_DividendsPaidOrdinaryShares" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDependentFutureTaxableProfitsExcessProfitsArisingReversalExistingTemporaryDifference" xlink:label="iascf-edap_AmountDependentFutureTaxableProfitsExcessProfitsArisingReversalExistingTemporaryDifference" xlink:title="iascf-edap_AmountDependentFutureTaxableProfitsExcessProfitsArisingReversalExistingTemporaryDifference" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_RecognisedDeferredTaxAssets" xlink:label="iascf-edap_RecognisedDeferredTaxAssets" xlink:title="iascf-edap_RecognisedDeferredTaxAssets" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDeferredExpenditureNonCurrent" xlink:label="iascf-edap_AmountDeferredExpenditureNonCurrent" xlink:title="iascf-edap_AmountDeferredExpenditureNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredExpendituresNonCurrent" xlink:label="iascf-edap_DeferredExpendituresNonCurrent" xlink:title="iascf-edap_DeferredExpendituresNonCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountDeferredExpenditureCurrent" xlink:label="iascf-edap_AmountDeferredExpenditureCurrent" xlink:title="iascf-edap_AmountDeferredExpenditureCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DeferredExpendituresCurrent" xlink:label="iascf-edap_DeferredExpendituresCurrent" xlink:title="iascf-edap_DeferredExpendituresCurrent" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountContingentTerminationBenefit" xlink:label="iascf-edap_AmountContingentTerminationBenefit" xlink:title="iascf-edap_AmountContingentTerminationBenefit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ContingentTerminationBenefit" xlink:label="iascf-edap_ContingentTerminationBenefit" xlink:title="iascf-edap_ContingentTerminationBenefit" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_DetailContingentTerminationBenefits" xlink:label="iascf-edap_DetailContingentTerminationBenefits" xlink:title="iascf-edap_DetailContingentTerminationBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TerminationBenefits" xlink:label="iascf-edap_TerminationBenefits" xlink:title="iascf-edap_TerminationBenefits" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountConsideration" xlink:label="iascf-edap_AmountConsideration" xlink:title="iascf-edap_AmountConsideration" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_MajorClassAssetLiability" xlink:label="iascf-edap_MajorClassAssetLiability" xlink:title="iascf-edap_MajorClassAssetLiability" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountChangeAccountingEstimate" xlink:label="iascf-edap_AmountChangeAccountingEstimate" xlink:title="iascf-edap_AmountChangeAccountingEstimate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangeAccountingEstimate" xlink:label="iascf-edap_ChangeAccountingEstimate" xlink:title="iascf-edap_ChangeAccountingEstimate" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ChangesAccountingEstimatesDisclosures" xlink:label="iascf-edap_ChangesAccountingEstimatesDisclosures" xlink:title="iascf-edap_ChangesAccountingEstimatesDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountCashCashEquivalentsSubsidiariesBusinessUnitDisposed" xlink:label="iascf-edap_AmountCashCashEquivalentsSubsidiariesBusinessUnitDisposed" xlink:title="iascf-edap_AmountCashCashEquivalentsSubsidiariesBusinessUnitDisposed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashConsiderationReceived" xlink:label="iascf-edap_CashConsiderationReceived" xlink:title="iascf-edap_CashConsiderationReceived" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountCashCashEquivalentsSubsidiariesBusinessUnitAcquired" xlink:label="iascf-edap_AmountCashCashEquivalentsSubsidiariesBusinessUnitAcquired" xlink:title="iascf-edap_AmountCashCashEquivalentsSubsidiariesBusinessUnitAcquired" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountCapitalCommitment" xlink:label="iascf-edap_AmountCapitalCommitment" xlink:title="iascf-edap_AmountCapitalCommitment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CapitalCommitment" xlink:label="iascf-edap_CapitalCommitment" xlink:title="iascf-edap_CapitalCommitment" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_ListCapitalCommitments" xlink:label="iascf-edap_ListCapitalCommitments" xlink:title="iascf-edap_ListCapitalCommitments" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountBorrowingCostsCapitalisedPeriod" xlink:label="iascf-edap_AmountBorrowingCostsCapitalisedPeriod" xlink:title="iascf-edap_AmountBorrowingCostsCapitalisedPeriod" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BorrowingsDisclosuresBorrowingCostsCapitalised" xlink:label="iascf-edap_BorrowingsDisclosuresBorrowingCostsCapitalised" xlink:title="iascf-edap_BorrowingsDisclosuresBorrowingCostsCapitalised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_InterestBearingBorrowingsDisclosures" xlink:label="iascf-edap_InterestBearingBorrowingsDisclosures" xlink:title="iascf-edap_InterestBearingBorrowingsDisclosures" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountBorrowingCostsCapitalised" xlink:label="iascf-edap_AmountBorrowingCostsCapitalised" xlink:title="iascf-edap_AmountBorrowingCostsCapitalised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_BorrowingCostsCapitalised" xlink:label="iascf-edap_BorrowingCostsCapitalised" xlink:title="iascf-edap_BorrowingCostsCapitalised" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountAssetsLiabilitiesOtherCashCashEquivalentsSubsidiaryBusinessUnitDisposed" xlink:label="iascf-edap_AmountAssetsLiabilitiesOtherCashCashEquivalentsSubsidiaryBusinessUnitDisposed" xlink:title="iascf-edap_AmountAssetsLiabilitiesOtherCashCashEquivalentsSubsidiaryBusinessUnitDisposed" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TotalDisposalConsiderationReceivedDisposalEntity" xlink:label="iascf-edap_TotalDisposalConsiderationReceivedDisposalEntity" xlink:title="iascf-edap_TotalDisposalConsiderationReceivedDisposalEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_AmountAssetsLiabilitiesOtherCashCashEquivalentsSubsidiaryBusinessUnitAcquiredSummarisedEachMajorCategory" xlink:label="iascf-edap_AmountAssetsLiabilitiesOtherCashCashEquivalentsSubsidiaryBusinessUnitAcquiredSummarisedEachMajorCategory" xlink:title="iascf-edap_AmountAssetsLiabilitiesOtherCashCashEquivalentsSubsidiaryBusinessUnitAcquiredSummarisedEachMajorCategory" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_CashConsiderationAcquireEntity" xlink:label="iascf-edap_CashConsiderationAcquireEntity" xlink:title="iascf-edap_CashConsiderationAcquireEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#iascf-edap_TotalPurchaseConsiderationAcquireEntity" xlink:label="iascf-edap_TotalPurchaseConsiderationAcquireEntity" xlink:title="iascf-edap_TotalPurchaseConsiderationAcquireEntity" />
    <loc xlink:type="locator" xlink:href="ias-ci-edap-2002-11-15.xsd#ias
