Assystem - 2015 Registration Document

6

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

ADDITIONAL INFORMATION ON FINANCIAL ASSETS AND LIABILITIES

NOTE 25

Accounting classification of financial assets and liabilities

FINANCIAL ASSETS The tables below show the carrying amounts and fair values of the Group’s financial assets over the past two years:

31/12/2015

Financial assets at fair value through profit or loss

Financial assets at amortised cost

Carrying amount

Available-for-sale financial assets

Fair value

In millions of euros Investment property

1.4 0.2

–

– –

1.4

1.4 0.2

Available-for-sale financial assets

0.2

– – – –

Other financial assets Trade receivables Other receivables ( * ) Other current assets

11.8

– – – – –

11.8

11.8

298.2

298.2

298.2

5.5 0.5

5.5 0.3

5.5 0.5

0.2

Cash and cash equivalents

233.8 551.4

200.2 516.0

33.6 35.2

233.8 551.4

TOTAL

0.2

31/12/2014

Financial assets at fair value through profit or loss

Financial assets at amortised cost

Carrying amount

Available-for-sale financial assets

Fair value

In millions of euros Investment property

1.4 0.2

–

– –

1.4

1.4 0.2

Available-for-sale financial assets

0.2

– – – – –

Other financial assets Trade receivables Other receivables ( * ) Other current assets

10.7

– – – – –

10.7

10.7

280.5

280.5

280.5

6.0 0.1

6.0 0.1

6.0 0.1

Cash and cash equivalents

252.2 551.1

214.6 511.9

37.6 39.0

252.2 551.1

TOTAL

0.2

(*) Excluding employee-related receivables, tax receivables and prepaid expenses.

FINANCIAL LIABILITIES The tables below show the carrying amounts and fair values of the Group’s financial liabilities over the past two financial years:

31/12/2015

Financial liabilities at fair value through profit or loss

Financial liabilities at amortised cost

Carrying amount

Derivatives

Fair value

In millions of euros

Bond debt

26.4

26.4

– – –

– –

26.4

Other debt and non-current and current financial liabilities

6.7 2.1 1.0 0.9 3.6 7.4

6.7

6.7 2.1

Fair value of derivatives

– –

2.1

Contingent liabilities related to share acquisitions

1.0

– – – – –

1

Trade payables

55.3

55.3

– –

55.3

Due to suppliers of non-current assets Liabilities related to share acquisitions

0.9

0.9 3.6 7.4

–

3.6

Other current liabilities ( * )

7.4

–

TOTAL

103.4

96.7

4.6

2.1

103.4

114

ASSYSTEM

FINANCIAL REPORT 2015