NEOPOST_REGISTRATION_DOCUMENT_2017
5
Financial statements
Consolidated financial statements
Changes recognized in the income statement
Changes recognized in equity
Premium on new operations
31 January 2018
31 January 2017
Financial assets (derivatives)
8.0
-
1.2
3.5
12.7
Debt and swap at fair value hedge
6.1
-
-
(2.0)
4.1
Derivative instruments qualified as cash flow hedges
1.9
-
1.2
3.2
6.3
Derivative instruments not eligible
-
-
-
2.3
2.3
Financial liabilities (derivatives)
0.2
-
(0.1)
(0.1)
-
Derivative instruments qualified as cash flow hedges
0.2
-
(0.1)
(0.1)
-
Derivative instruments not eligible
-
-
-
-
-
Sensitivity to interest rate variations The impact on the accounts of an increase of 0.5% in the interest rates for the year ending 31 January 2018 is as follows:
Income statement impact
31 January 2018
31 January 2018 Impact on equity
Financial assets (derivatives)
12.7
1.5
(2.8)
11.4
Debt and swap at fair value hedge
4.1
-
(2.8)
1.4
Derivative instruments qualified as cash flow hedges
6.3
1.5
-
7.7
Derivative instruments not eligible
2.3
-
-
2.3
Financial liabilities (derivatives)
-
-
-
-
Derivative instruments qualified as cash flow hedges
-
-
-
-
Derivative instruments not eligible
-
-
-
-
The impact on the accounts of a decrease of 0.5% on the interest rates for the year ending 31 January 2018 is as follows:
Income statement impact
31 January 2018
31 January 2018 Impact on equity
Financial assets (derivatives)
12.7
(1.5)
2.8
14.0
Debt and swap at fair value hedge
4.1
-
2.8
6.9
Derivative instruments qualified as cash flow hedges
6.3
(1.5)
-
4.8
Derivative instruments not eligible
2.3
-
-
2.3
Financial liabilities (derivatives)
-
-
-
-
Derivative instruments qualified as cash flow hedges
-
-
-
-
Derivative instruments not eligible
-
-
-
-
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REGISTRATION DOCUMENT 2017 / NEOPOST
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