Assystem - 2015 Registration Document

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

OTHER NON-CURRENT FINANCIAL ASSETS

NOTE 13

The increase in the fair value of “Other loans and guarantee deposits” in 2014 and 2015 was due to a marked fall in the rate used for discounting the loans granted in connection with the Group’s contribution to the effort à la construction French government housing scheme.

Other loans and guarantee deposits

Loans to non- consolidated companies

Total 8.5

In millions of euros

CARRYING AMOUNT AT 31 DECEMBER 2014 Accumulated impairment losses at 31 December 2014

–

8.5

1.3

–

1.3 8.5 1.6 1.2

Carrying amount at 1 rst January 2014

–

8.5 1.5 1.2

Increases

0.1

Changes in fair value

–

Repayments

(0.2)

(0.5)

(0.7)

Other movements

0.1

–

0.1

CARRYING AMOUNT AT 31 DECEMBER 2014 – RESTATED

–

10.7

10.7

Accumulated impairment losses at 31 December 2014

1.6

–

1.6

Carrying amount at 1 rst January 2015

– – –

10.7

10.7

Increases

1.4

1.4

Changes in fair value

(0.1) (0.2)

(0.1) (0.3)

Repayments

(0.1)

Other movements

0.1

–

0.1

CARRYING AMOUNT AT 31 DECEMBER 2015 Accumulated impairment losses at 31 December 2015

–

11.8

11.8

1.6

–

1.6

TRADE AND OTHER RECEIVABLES

NOTE 14

Trade receivables

6

31/12/2015

31/12/2014

In millions of euros

Trade receivables

237.5

221.9

Accrued revenue and work-in-progress

73.3

66.3

GROSS VALUE

310.8 (12.6) 298.2

288.2

Impairment

(7.7)

CARRYING AMOUNT

280.5

Other receivables

31/12/2015

31/12/2014

In millions of euros

Supplier prepayments

0.5 1.2

1.4 1.3

Employee-related receivables

Tax receivables

53.3

43.3

Other current receivables

5.8 6.3

5.0 5.9

Prepaid expenses

Gross value Impairment

67.1 (0.8) 66.3

56.9 (0.4) 56.5

CARRYING AMOUNT

103

ASSYSTEM

FINANCIAL REPORT 2015