Assystem - 2015 Registration Document

FINANCIAL STATEMENTS

CONSOLIDATED FINANCIAL STATEMENTS

Transactions recognised in the income statement

2015

2014

In millions of euros

Joint ventures

5.6 5.6 1.6 0.6 2.2

4.8 4.8 1.2 0.4 1.6

Revenue

Joint ventures

Other related parties – HDL Development

Other operating income

Joint ventures

(0.7) (1.8) (0.3) (2.8)

–

Other related parties – HDL Development Other related parties – Minority shareholders

(1.3) (0.5) (1.8)

Other operating expenses

Transactions recognised in the statement of financial position

31/12/2015

31/12/2014

In millions of euros

Joint ventures

2.9

2.4 0.5 2.9

Parent company – HDL Development

–

Trade receivables

2.9 1.0 1.0 0.8 0.8

Joint ventures

– –

Other current receivables

Joint ventures

0.8 0.8

Loan – Short-term portion

Joint ventures

–

–

Parent company – HDL Development

0.9 0.9

1.6 1.6 0.7 0.2 0.9 6.0 6.0

Trade payables

Joint ventures

– – – – –

Other related parties – Minority shareholders

Financial liabilities – Current

Other related parties – Minority shareholders

Other liabilities – Current

6

Long-term debt and non-current financial liabilities

4.2 4.2

– –

Other liabilities – Non-current

A €0.6 million impairment loss has been recognised against the loan granted to N3A in light of N3A’s negative net equity position (see Note 11 – Joint ventures).

Material off-balance sheet commitments SNC Engage has issued guarantees representing a total amount of €19.3 million, which have been counter guaranteed by its shareholders in proportion to their interests in the Company. Consequently, Assystem has guaranteed 25% of the overall amount (in proportion to its interest in Engage), corresponding to €4.8 million.

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ASSYSTEM

FINANCIAL REPORT 2015